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 Collection: Congressional Research Service Reports
Cash Balance Pension Plans: Selected Legal Issues
Over the past few years, cash balance pension plans have received significant attention. In particular, three issues have been controversial: the negative effect of a plan conversion on older employees due to wear-away, the whipsaw effect that may occur when computing a lump-sum payment of benefits prior to normal retirement age, and the claim that these plans violate federal laws prohibiting age discrimination. This report discusses the wear-away and whipsaw issues, a proposal by the Treasury Department that addresses them, and relevant legislation introduced in the 109th Congress (H.R. 2830 and S. 1304). digital.library.unt.edu/ark:/67531/metacrs7355/
Military Death Benefits: Status and Proposals
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The Military Survivor Benefit Plan: A Description of Its Provisions
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Pension Sponsorship and Participation: Summary of Recent Trends
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Pension Sponsorship and Participation: Summary of Recent Trends
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Military Death Benefits: Status and Proposals
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Military Retirement: Major Legislative Issues
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Retirement Plan Participation and Contributions: Trends from 1998 to 2003
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5635/
Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs3595/
Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs6331/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs8099/
Pension Sponsorship and Participation: Summary of Recent Trends
No Description digital.library.unt.edu/ark:/67531/metacrs1891/
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits
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. digital.library.unt.edu/ark:/67531/metadc689205/
Military Retirement: Major Legislative Issues
The military retirement system includes benefits for retirement after an active or reserve military career, disability retirement, and survivor benefits for eligible survivors of deceased retirees. The change to the system that has generated the most recent legislative activity involves whether some or all military retirees should be allowed to receive both military retired pay and any VA disability compensation to which they are otherwise entitled; this is referred to as "concurrent receipt." Starting in 1999 (FY2000), provisions in each year's annual National Defense Authorization Act (NDAA) authorized payments to comparatively small groups (in the tens of thousands) of military retirees in lieu of concurrent receipt. The most significant military retirement issue Congress dealt with in 2005 was whether military retirees with a 100% VA unemployability rating, but less than a 100% disability rating, should be entitled to full concurrent receipt as was provided to 100% disability retirees in 2004. digital.library.unt.edu/ark:/67531/metacrs10339/
Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Pension Benefit Guaranty Corporation: A Fact Sheet
The Pension Benefit Guaranty Corporation (PBGC) is a federal government agency established in 1974 by the Employee Retirement Income Security Act (ERISA) (P.L. 93- 406). It was created to protect the pensions of participants and beneficiaries covered by private sector, defined benefit (DB) plans. These pension plans provide a specified monthly benefit at retirement, usually either a percent of salary or a flat dollar amount multiplied by years of service. Defined contribution plans, such as ยง401(k) plans, are not insured. The PBGC is chaired by the Secretary of Labor, with the Secretaries of Treasury and Commerce serving as board members. digital.library.unt.edu/ark:/67531/metadc26069/
Pension Benefit Guaranty Corporation (PBGC): A Fact Sheet
The Pension Benefit Guaranty Corporation (PBGC) is a federal government agency established in 1974 by the Employee Retirement Income Security Act (ERISA; P.L. 93-406). It was created to protect the pensions of participants and beneficiaries covered by private sector, defined benefit (DB) plans. The PBGC is chaired by the Secretary of Labor, with the Secretaries of the Treasury and Commerce serving as board members. In the 112th Congress, an amendment offered by Senate Majority Leader Harry Reid to S. 1813, Moving Ahead for Progress in the 21st Century (MAP-21), contains provisions that would address the use of excess defined benefit pension plan assets and the interest rates that defined benefit plans use to value plan liabilities. digital.library.unt.edu/ark:/67531/metadc85364/
Pension Sponsorship and Participation: Summary of Recent Trends
According to the Census Bureau's Current Population Survey (CPS), the number of private-sector workers between the ages of 25 and 64 whose employer sponsored a retirement plan fell from 53.1 million in 2004 to 52.5 million in 2005. This report analyzes the Current Population Survey and describes several elements, including: 1) the percentage of workers whose employer sponsored a retirement plan; 2) the percentage of workers who participated in an employer-sponsored retirement plan; 3) the likelihood of black, Hispanic, and other non-white workers to participate in an employer-sponsored retirement plan; and 4) the percentage of part-year or part-time workers in the private sector whose employer sponsored a retirement plan. digital.library.unt.edu/ark:/67531/metacrs10498/
Pension Sponsorship and Participation: Summary of Recent Trends
No Description digital.library.unt.edu/ark:/67531/metacrs9759/
Pension Sponsorship and Participation: Summary of Recent Trends
No Description digital.library.unt.edu/ark:/67531/metacrs9328/
Annuities and the Securities and Exchange Commission Proposed Rule 151A
The Securities and Exchange Commission (SEC) recently released a proposed rule that would effectively reclassify equity indexed annuities as a security product in addition to being an insurance product. This report presents the different types of annuities, explains the taxation of annuities, and disentangles the federal and state roles in the regulation of annuities. It outlines the proposed SEC rule and its current status. digital.library.unt.edu/ark:/67531/metacrs10810/
Retirement Plan Participation and Contributions: Trends from 1998 to 2006
This report discusses worker participation in employer-sponsored retirement plans. The analysis CRS conducted for this report focused on workers aged 21 and older with a paid job in the private sector. digital.library.unt.edu/ark:/67531/metadc795471/
Military Retirement: Background and Recent Developments
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. digital.library.unt.edu/ark:/67531/metadc306566/
Military Retirement: Background and Recent Developments
This report discusses the nature of the military retirement system. The military retirement system is a non-contributory, defined benefit system that has historically been viewed as a significant incentive in retaining a career military force. The system currently 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. digital.library.unt.edu/ark:/67531/metadc491367/
Veterans' Benefits: Pension Benefit Programs
This report describes several pension benefit programs for veterans and their families, including the eligibility criteria and current benefit levels. digital.library.unt.edu/ark:/67531/metadc503535/
Veterans' Benefits: Pension Benefit Programs
This report describes several pension benefit programs for veterans and their families, including the eligibility criteria and current benefit levels, and provides data on the number of pension beneficiaries and average annual benefit amounts for FY1999 through FY2013. digital.library.unt.edu/ark:/67531/metadc503424/