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 Collection: Congressional Research Service Reports
Cash Balance Pension Plans: Selected Legal Issues

Cash Balance Pension Plans: Selected Legal Issues

Date: July 29, 2005
Creator: Lunder, Erika & Staman, Jennifer
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 Department that addresses them, and relevant legislation introduced in the 109th Congress (H.R. 2830 and S. 1304).
Contributing Partner: UNT Libraries Government Documents Department
Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Date: November 20, 2015
Creator: O'Rourke, Ronald
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.
Contributing Partner: UNT Libraries Government Documents Department
Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Date: April 4, 2016
Creator: O'Rourke, Ronald
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.
Contributing Partner: UNT Libraries Government Documents Department
COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2001 (FY1983-FY2002)

COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2001 (FY1983-FY2002)

Date: January 2, 2002
Creator: Goldich, Robert L
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 year 1982 (FY1983) through calendar year 2000 (FY2001).
Contributing Partner: UNT Libraries Government Documents Department
COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2002 (FY1983-FY2003)

COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2002 (FY1983-FY2003)

Date: November 29, 2002
Creator: Goldich, Robert L
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 year 1982 (FY1983) through calendar year 2000 (FY2001).
Contributing Partner: UNT Libraries Government Documents Department
COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2003 (FY1983-FY2004)

COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2003 (FY1983-FY2004)

Date: January 2, 2004
Creator: Goldich, Robert L
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 year 1982 (FY1983) through calendar year 2000 (FY2001).
Contributing Partner: UNT Libraries Government Documents Department
A Comparison of Benefits Earned Under Social Security and Civil Service Retirement

A Comparison of Benefits Earned Under Social Security and Civil Service Retirement

Date: August 2, 1982
Creator: Snook, Dennis W
Description: This report provides a brief side-by-side comparison of Civil Service Retirement and Social Security benefits.
Contributing Partner: UNT Libraries Government Documents Department
Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues

Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues

Date: November 15, 2002
Creator: Belasco, Amy
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 Senate-passed bill provides full concurrent receipt for military retirees with any disability rating in FY2003.
Contributing Partner: UNT Libraries Government Documents Department
Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues

Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues

Date: October 3, 2002
Creator: Belasco, Amy
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 Senate-passed bill provides full concurrent receipt for military retirees with any disability rating in FY2003.
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