Congressional Research Service Reports - 318 Matching Results
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- Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress
- No Description Available.
- Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress
- Bills introduced in the 106th Congress would have raised the limit on contributions to individualretirement accounts(IRAs) and eased other federal IRA rules. The House passed H.R. 5203, incorporating the higher IRA contribution limits of H.R.1102, on September 19, 2000. The IRA provisions of the bill would have cost $21.7 billion in foregone revenue over 10 years. The Senate Finance Committee ordered H.R. 1102 reported (with amendments) on September 7, 2000, but the bill did not reach the Senate floor before the 106th Congress adjourned in December 2000. The Finance Committee’s bill, in addition to raising contribution limits, would have allowed tax credits in lieu of deductions for a portion of IRA contributions.
- Retirement Plans with Individual Accounts: Federal Rules and Limits
- No Description Available.
- Social Security Reform: How Much of a Role Could Personal Retirement Accounts Play?
- No Description Available.
- Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?
- Numerous proposals have been made calling for creation of individual retirement accounts to replace or supplement future Social Security benefits. Some believe that having workers accumulate assets based on their own contributions would be a better way to secure future retirement incomes. Others see the creation of private accounts as a way to offset cuts in Social Security that may be needed to restore the system to a sound financial footing. Much of the debate is fueled by the perception that per dollar of contributions, individual accounts invested in the private sector would exceed the value of future Social Security benefits, particularly since those benefits will likely need to be curtailed as the post World War II baby boomers retire.
- ERISA's Impact on Medical Malpractice and Negligence Claims Against Managed Care Plans
- This report will examine the preemption provisions of ERISA, the U.S. Supreme Court’s interpretation of these provisions, selected cases applying ERISA to state medical malpractice and negligence claims, and the congressional response to the issue.
- Pension Sponsorship and Participation: Summary of Recent Trends
- No Description Available.
- Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
- No Description Available.
- Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
- No Description Available.
- Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
- No Description Available.
- Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and Retirement Savings Accounts (RSAs)
- No Description Available.
- Pensions and Retirement Saving Plans: Comparison of H.R. 1776 with Current Law
- No Description Available.
- Pension Reform: The Economic Growth and Tax Relief Reconciliation Act of 2001
- No Description Available.
- Pension Reform: The Economic Growth and Tax Relief Reconciliation Act of 2001
- No Description Available.
- Pensions: Major Provisions of the Retirement Security and Savings Act of 2000
- No Description Available.
- Railroad Retirement: Legislation in the 107th Congress
- No Description Available.
- The Retirement Savings Tax Credit: A Fact Sheet
- No Description Available.
- Social Security: The Cost-of-Living Adjustment in January 2002
- No Description Available.
- Social Security: The Cost-of-Living Adjustment in January 2003
- No Description Available.
- Social Security: The Government Pension Offset
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- 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.
- 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.
- Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues
- 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.
- Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues
- 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.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- H.R. 2830: The Pension Protection Act of 2005
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Defined Benefit Pension Reform for Single-Employer Plans
- This report includes quantitative analysis based on regulatory filings by pension plans for 2001 and 2002 to provide an assessment of the number of plans that might be affected by certain elements of the Administration proposal. It also summarizes the reaction to the Administration proposal by business and labor. The report also includes an illustration of the effect on a hypothetical plan sponsor’s plan contribution and funded ratio of the credit balance approach used in current law versus the Administration proposal. This report focuses on single-employer plans.
- Retirement Plans with Individual Accounts: Federal Rules and Limits
- No Description Available.