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 Collection: Congressional Research Service Reports
The Effect of Firm Bankruptcy on Retiree Benefits, with Applications to the Automotive and Coal Industries

The Effect of Firm Bankruptcy on Retiree Benefits, with Applications to the Automotive and Coal Industries

Date: September 22, 2014
Creator: Rapaport, Carol
Description: This report begins with a discussion of whether bankrupt firms can invalidate previous commitments covering retiree pensions and health insurance. The report next discusses the specific protections accorded to retiree pensions and health insurance benefits. Certain types of pensions are guaranteed by a quasi-public agency, while no such guarantee exists for retiree health insurance. The report concludes with brief case studies of the bankruptcies of Old GM, Delphi, and Patriot.
Contributing Partner: UNT Libraries Government Documents Department
Military Retirement: Background and Recent Developments

Military Retirement: Background and Recent Developments

Date: May 28, 2014
Creator: Burrelli, David F. & Salazar Torreon, Barbara
Description: This report discusses the noncontributory military retirement system which includes monthly compensation and benefits after an active or reserve military career, disability retirement for those physically unfit to continue to serve, and survivor benefits for the eligible survivors of deceased retirees.
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Social Security: The Government Pension Offset (GPO)

Social Security: The Government Pension Offset (GPO)

Date: April 23, 2014
Creator: Sidor, Gary
Description: This report discusses the social security benefits and the spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records.
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Social Security: The Windfall Elimination Provision (WEP)

Social Security: The Windfall Elimination Provision (WEP)

Date: April 16, 2014
Creator: Sidor, Gary
Description: This report discusses windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively small portion of their careers in Social Security-covered employment. Opponents contend the provision is basically imprecise and can be unfair.
Contributing Partner: UNT Libraries Government Documents Department
Retirement Benefits for Members of Congress

Retirement Benefits for Members of Congress

Date: April 13, 2014
Creator: Isaacs, Katelin P.
Description: This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
Contributing Partner: UNT Libraries Government Documents Department
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Date: April 9, 2014
Creator: Ginsberg, Wendy
Description: This report provides a legislative and cultural history of the Former Presidents Act. It details the pension and benefits provided to former U.S. presidents and their costs; Congress has the authority to reduce, increase, or maintain these benefits.
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Retirement and Survivor Annuities for Former Spouses of Federal Employees

Retirement and Survivor Annuities for Former Spouses of Federal Employees

Date: April 7, 2014
Creator: Isaacs, Katelin P.
Description: This report discusses the retirement benefits for federal employees that are governed by chapters 83 (CSRS) and 84 (FERS) of Title 5 of the United States Code.
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Credit for Military Service Under Civilian Federal Employee Retirement Systems

Credit for Military Service Under Civilian Federal Employee Retirement Systems

Date: March 27, 2014
Creator: Isaacs, Katelin P.
Description: This report discusses the Crediting Military Service under the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System (FERS). Under both CSRS and FERS, federal employees who have served on active duty in the military can have their years of military service counted for retirement eligibility and pension benefits.
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Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Date: March 26, 2014
Creator: Topoleski, John J.
Description: The main part of this report is a fact sheet that provides data on the percentage of American workers who have access to and who participate in employer-sponsored pension plans. The data was collected by the Bureau of Labor Statistics (BLS) through the National Compensation Survey (NCS).
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Disability Retirement for Federal Employees

Disability Retirement for Federal Employees

Date: March 25, 2014
Creator: Isaacs, Katelin P.
Description: This report describes recent trends in the number of civil service annuitants and the financial status of the Civil Service Retirement and Disability Fund.
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Federal Employees' Retirement System: Budget and Trust Fund Issues

Federal Employees' Retirement System: Budget and Trust Fund Issues

Date: March 24, 2014
Creator: Isaacs, Katelin P.
Description: This report discusses the two retirement systems: (1) the Civil Service Retirement System (CSRS) for individuals hired before 1984, and (2) the Federal Employees' Retirement System (FERS) for individuals hired in 1984 or later.
Contributing Partner: UNT Libraries Government Documents Department
Retirement Benefits for Members of Congress

Retirement Benefits for Members of Congress

Date: March 19, 2014
Creator: Isaacs, Katelin P.
Description: This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
Contributing Partner: UNT Libraries Government Documents Department
Reducing Cost-of-Living Adjustments for Military Retirees and the Bipartisan Budget Act: In Brief

Reducing Cost-of-Living Adjustments for Military Retirees and the Bipartisan Budget Act: In Brief

Date: February 19, 2014
Creator: Belasco, Amy & Kapp, Lawrence
Description: This report discusses the reduction of cost-of-living adjustments (COLAs) for military retirees through the Bipartisan Budget Act (BBA). It includes an overview of the changes, demographics of military retirees, and potential effects of the changes.
Contributing Partner: UNT Libraries Government Documents Department
Federal Employees' Retirement System: Benefits and Financing

Federal Employees' Retirement System: Benefits and Financing

Date: January 30, 2014
Creator: Isaacs, Katelin P.
Description: This report discusses the retirement systems in place for federal employees including the Civil Service Retirement System (for employees hired before 1984) and the Federal Employees' Retirement System (for employees hired in 1984 or later). Both programs require participants to contribute toward the cost of their pensions through a payroll tax. This report also summarizes relevant legislation in the 113th Congress that would make significant changes to federal benefits and financing, including H.J.Res. 59, S. 18, S. 1678, and H.R. 3639.
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Military Retirement: Background and Recent Developments

Military Retirement: Background and Recent Developments

Date: January 27, 2014
Creator: Burrelli, David F. & Salazar Torreon, Barbara
Description: This report discusses the noncontributory military retirement system which includes monthly compensation and benefits after an active or reserve military career, disability retirement for those physically unfit to continue to serve, and survivor benefits for the eligible survivors of deceased retirees.
Contributing Partner: UNT Libraries Government Documents Department
Federal Employees' Retirement System: Benefits and Financing

Federal Employees' Retirement System: Benefits and Financing

Date: December 20, 2013
Creator: Isaacs, Katelin P.
Description: This report discusses the retirement systems in place for federal employees. Most civilian federal employees who were hired before 1984 are covered by the Civil Service Retirement System, and contribute 7.0% of their pay to a retirement fund. Federal employees hired in 1984 or later are covered by the Federal Employees' Retirement System and contribute 0.8% of their pay to a retirement fund. Both require participants to contribute toward the cost of their pensions through a payroll tax. This report also summarizes relevant legislation in the 113th Congress that would make significant changes to federal benefits and financing, including H.J.Res. 59, S. 18, S. 1678, and H.R. 3639.
Contributing Partner: UNT Libraries Government Documents Department
Social Security: Cost-of-Living Adjustments

Social Security: Cost-of-Living Adjustments

Date: November 6, 2013
Creator: Sidor, Gary
Description: This report discusses the issues surrounding Social Security recipients that usually receive an annual cost-of-living adjustment (COLA).
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Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: November 1, 2013
Creator: Isaacs, Katelin P.
Description: This report discusses the Cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS) are based on the rate of inflation as measured by the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W). All CSRS retirees and survivors receive COLAs. Under FERS, however, non-disabled retirees under age 62 do not receive COLAs. This report discusses cost-of-living adjustments for government retirees, as well as related legislation.
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Loss of Federal Pensions for Members of Congress Convicted of Certain Offenses

Loss of Federal Pensions for Members of Congress Convicted of Certain Offenses

Date: September 12, 2013
Creator: Maskell, Jack
Description: This report discusses the current law with respect to the loss of the federal pension of a Member of Congress for the conviction of certain crimes and the recent law to limit a former Member's receiving service credit toward a federal pension for any time served as a Member of Congress if that person is convicted of any one of a number of criminal offenses involving abuse of the public trust.
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Retirement Benefits for Members of Congress

Retirement Benefits for Members of Congress

Date: August 9, 2013
Creator: Isaacs, Katelin P.
Description: This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
Contributing Partner: UNT Libraries Government Documents Department
Federal Employees' Retirement System: Budget and Trust Fund Issues

Federal Employees' Retirement System: Budget and Trust Fund Issues

Date: June 13, 2013
Creator: Isaacs, Katelin P.
Description: Report that discusses the two retirement systems: (1) the Civil Service Retirement System (CSRS) for individuals hired before 1984, (2) the Federal Employees' Retirement System (FERS) for individuals hired in 1984 or later.
Contributing Partner: UNT Libraries Government Documents Department
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Date: March 21, 2013
Creator: Ginsberg, Wendy
Description: This report provides a legislative and cultural history of the Former Presidents Act (FPA). It details the benefits provided to former Presidents and their costs. Congress has the authority to reduce, increase, or maintain the pension and benefits provided to former Presidents of the United States. This report considers the potential effects of maintaining the FPA or amending the FPA in ways that might reduce or otherwise modify a former President's benefits.
Contributing Partner: UNT Libraries Government Documents Department
Social Security: The Windfall Elimination Provision (WEP)

Social Security: The Windfall Elimination Provision (WEP)

Date: February 15, 2013
Creator: Scott, Christine
Description: This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively short careers in Social Security-covered employment. Opponents contend the provision is basically imprecise and can be unfair.
Contributing Partner: UNT Libraries Government Documents Department
Congressional Salaries and Allowances

Congressional Salaries and Allowances

Date: January 15, 2013
Creator: Brudnick, Ida A.
Description: This report provides basic information on congressional salaries and allowances and recent developments. First, the report briefly summarizes the current salary of Members of Congress; limits or prohibitions on their outside earned income, honoraria, and tax deductions; options for life and health insurance; and retirement benefits. Second, the report provides information on allowances available to Representatives and Senators to support them in their official and representational duties.
Contributing Partner: UNT Libraries Government Documents Department