Congressional Research Service Reports - 318 Matching Results

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Can the Pension Benefit Guaranty Corporation Be Restored to Financial Health?

Description: In 2003, the Bush administration made a proposal for reform to strengthen pension plan funding and the financial condition of the Pension Benefit Guaranty Corporation (PBGC). Various bills with the goal of reforming the PBGC were proposed in the 108th Congress but none were enacted into law. The doubling of the PBGC deficit from fiscal 2003 to fiscal 2004, has heightened awareness about the PBGC deficit situation. Congressional leaders from both parties have announced their intention to move ag… more
Date: December 16, 2004
Creator: Ranade, Neela K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cash Balance Pension Plans and Claims of Age Discrimination

Description: This report describes cash balance plans, discusses the arguments that cash balance plans do and do not violate the age discrimination prohibitions, provides an overview of the court cases, and addresses the activity by the Treasury Department and Congress.
Date: October 6, 2005
Creator: Staman, Jennifer & Lunder, Erika
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cash Balance Pension Plans and Claims of Age Discrimination

Description: This report describes cash balance plans, discusses the claims that cash balance plans do and do not violate the pre-Act age discrimination provisions, and provides an overview of the pension protection act, as it applies to this issue.
Date: March 9, 2009
Creator: Staman, Jennifer & Lunder, Erika
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cash Balance Pension Plans and Claims of Age Discrimination

Description: This report describes cash balance plans, discusses the arguments that cash balance plans do and do not violate the age discrimination prohibitions, provides an overview of the court cases, and addresses the activity by the Treasury Department and Congress.
Date: December 5, 2005
Creator: Staman, Jennifer & Lunder, Erika
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cash Balance Pension Plans: Selected Legal Issues

Description: 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 … more
Date: July 29, 2005
Creator: Lunder, Erika & Staman, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Description: This report provides background information and issues for Congress on the sustainment and modernization of the Coast Guard's polar icebreaker fleet. Congress's decisions on this issue could affect Coast Guard funding requirements, the Coast Guard's ability to perform its polar missions, and the U.S. shipbuilding industrial base.
Date: April 4, 2016
Creator: O'Rourke, Ronald
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Description: This report provides background information and issues for Congress on the sustainment and modernization of the Coast Guard's polar icebreaker fleet. Congressional decisions on this issue could affect Coast Guard funding requirements, the Coast Guard's ability to perform its polar missions, and the U.S. shipbuilding industrial base.
Date: November 20, 2015
Creator: O'Rourke, Ronald
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2001 (FY1983-FY2002)

Description: The Omnibus Reconciliation Act of 1982 (which applied to FY1983 budget issues) suspended previously existing permanent law pertaining to cost-of-living adjustments(COLAs) for federal civilian and military retirees, and changed the COLA calculation formulas to postpone and/or reduce future COLAs for military retirees during 1983-1985 (FY1984-FY1986).This report examines executive and congressional COLA-related initiatives associated with each of the fiscal year budgeting processes from calendar … more
Date: January 2, 2002
Creator: Goldich, Robert L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2002 (FY1983-FY2003)

Description: The Omnibus Reconciliation Act of 1982 (which applied to FY1983 budget issues) suspended previously existing permanent law pertaining to cost-of-living adjustments(COLAs) for federal civilian and military retirees, and changed the COLA calculation formulas to postpone and/or reduce future COLAs for military retirees during 1983-1985 (FY1984-FY1986).This report examines executive and congressional COLA-related initiatives associated with each of the fiscal year budgeting processes from calendar … more
Date: November 29, 2002
Creator: Goldich, Robert L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2003 (FY1983-FY2004)

Description: The Omnibus Reconciliation Act of 1982 (which applied to FY1983 budget issues) suspended previously existing permanent law pertaining to cost-of-living adjustments(COLAs) for federal civilian and military retirees, and changed the COLA calculation formulas to postpone and/or reduce future COLAs for military retirees during 1983-1985 (FY1984-FY1986).This report examines executive and congressional COLA-related initiatives associated with each of the fiscal year budgeting processes from calendar … more
Date: January 2, 2004
Creator: Goldich, Robert L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Concurrent Receipt: Background and Issues for Congress

Description: This report addresses the issue of concurrent receipt, which is when a person receives both military retirement pay and Veterans Administration (VA) disability pay in the full amounts due to them. It discusses the two primary components of the concurrent receipt program: Combat Related Special Compensation (CRSC) and Concurrent Retirement and Disability Payments (CRDP), and also reviews the possible legislative expansion of the program to additional populations with several potential options fo… more
Date: November 30, 2017
Creator: Kamarck, Kristy N.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues

Description: House and Senate conferees on the FY2003 National Defense Authorization Act (H.R. 4546) are currently considering provisions that would lift the longstanding prohibition on concurrent receipt (simultaneous payment) of Department of Defense (DoD) retired pay and Department of Veterans’ Affairs (VA) disability benefits. The House-passed bill would phase in partial concurrent receipt by providing both retirement and VA benefits for those with disabilities of 60 percent or above by FY2007. The Sena… more
Date: October 3, 2002
Creator: Belasco, Amy
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues

Description: House and Senate conferees on the FY2003 National Defense Authorization Act (H.R. 4546) are currently considering provisions that would lift the longstanding prohibition on concurrent receipt (simultaneous payment) of Department of Defense (DoD) retired pay and Department of Veterans’ Affairs (VA) disability benefits. The House-passed bill would phase in partial concurrent receipt by providing both retirement and VA benefits for those with disabilities of 60 percent or above by FY2007. The Sena… more
Date: November 15, 2002
Creator: Belasco, Amy
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Congressional Salaries and Allowances

Description: This report provides basic information on congressional salaries and allowances. First, the report briefly summarizes the current salary of Members of Congress, limits on their outside earned income and honoraria, and applicable health insurance and retirement benefits. Second, it provides information on allowances available to Representatives and Senators to support them in their official and representational duties as Members. Third, it provides the salaries and allowances available to the Sp… more
Date: August 5, 2004
Creator: Dwyer, Paul E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Congressional Salaries and Allowances

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.
Date: January 15, 2013
Creator: Brudnick, Ida A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Congressional Salaries and Allowances: In Brief

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.
Date: December 30, 2014
Creator: Brudnick, Ida A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Converting Retirement Savings into Income: Annuities and Periodic Withdrawals

Description: To a worker contemplating retirement, there is perhaps no more important question than "How long will my money last?" Congress has a strong interest in the income security of older Americans because much of their income is either provided directly from public programs like Social Security, or in the case of pensions and retirement accounts, is subsidized through tax deductions and deferrals. This report discusses risks involved with retirement fund disbursement and strategies for dealing with s… more
Date: December 1, 2008
Creator: Mulvey, Janemarie & Purcell, Patrick
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cost-of-Living Adjustments for Federal Civil Service Annuities

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 re… more
Date: November 1, 2013
Creator: Isaacs, Katelin P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cost-of-Living Adjustments for Federal Civil Service Annuities

Description: 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.
Date: October 15, 2010
Creator: Isaacs, Katelin P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Cost-of-Living Adjustments for Federal Civil Service Annuities

Description: 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.
Date: October 16, 2008
Creator: Purcell, Patrick
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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