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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
Congressional Salaries and Allowances

Congressional Salaries and Allowances

Date: August 5, 2004
Creator: Dwyer, Paul E.
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 Speaker of the House and the Vice President, as President of the Senate, and lists the salaries of congressional officers and officials and committee staff.
Contributing Partner: UNT Libraries Government Documents Department
Congressional Salaries and Allowances: In Brief

Congressional Salaries and Allowances: In Brief

Date: December 30, 2014
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
Converting Retirement Savings into Income: Annuities and Periodic Withdrawals

Converting Retirement Savings into Income: Annuities and Periodic Withdrawals

Date: December 1, 2008
Creator: Mulvey, Janemarie & Purcell, Patrick
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 such risks.
Contributing Partner: UNT Libraries Government Documents Department
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.
Contributing Partner: UNT Libraries Government Documents Department
Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: October 15, 2010
Creator: Isaacs, Katelin P.
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.
Contributing Partner: UNT Libraries Government Documents Department
Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: October 16, 2008
Creator: Purcell, Patrick
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.
Contributing Partner: UNT Libraries Government Documents Department
Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: October 19, 2004
Creator: Purcell, Patrick J
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). COLAs for both CSRS and FERS are determined by the average monthly CPI-W during the third quarter (July to September) of the current calendar year and the third quarter of the previous year.
Contributing Partner: UNT Libraries Government Documents Department
Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: October 18, 2005
Creator: Purcell, Patrick J
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). COLAs for both CSRS and FERS are determined by the average monthly CPI-W during the third quarter (July to September) of the current calendar year and the third quarter of the previous year.
Contributing Partner: UNT Libraries Government Documents Department
Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: October 15, 2015
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) and government retirees, as well as related legislation.
Contributing Partner: UNT Libraries Government Documents Department
Credit for Military Service Under Civilian Federal Employee Retirement Systems

Credit for Military Service Under Civilian Federal Employee Retirement Systems

Date: December 20, 2012
Creator: Isaacs, Katelin P.
Description: This report discusses the earned pension benefits under one of two retirement plans for the federal employees with permanent appointments.
Contributing Partner: UNT Libraries Government Documents Department
Credit for Military Service Under Civilian Federal Employee Retirement Systems

Credit for Military Service Under Civilian Federal Employee Retirement Systems

Date: December 30, 2010
Creator: Isaacs, Katelin P.
Description: Federal employees with permanent appointments earn pension benefits under one of two retirement plans. Employees hired after 1983 participate in the Federal Employees' Retirement System (FERS). Employees hired before 1984 participate in the Civil Service Retirement System (CSRS) unless they elected to transfer to the FERS during open seasons held in 1987 and 1998. This report discusses the changes in legislation that allowed veterans who subsequently became civilian federal employees to count their years of active-duty military service toward retirement eligibility and pension benefits under CSRS.
Contributing Partner: UNT Libraries Government Documents Department
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.
Contributing Partner: UNT Libraries Government Documents Department
Credit for Military Service Under Civilian Federal Employee Retirement Systems

Credit for Military Service Under Civilian Federal Employee Retirement Systems

Date: March 9, 2009
Creator: Purcell, Patrick
Description: This report discusses the earned pension benefits under one of two retirement plans for the federal employees with permanent appointments.
Contributing Partner: UNT Libraries Government Documents Department
Defined Benefit Pension Reform for Single-Employer Plans

Defined Benefit Pension Reform for Single-Employer Plans

Date: July 14, 2005
Creator: Ranade, Neela K & Graney, Paul J
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department