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 Collection: Congressional Research Service Reports
Reducing Cost-of-Living Adjustments for Military Retirees and the Bipartisan Budget Act: In Brief
This report discusses the reduction of cost-of-living adjustments (COLAs) for military retirees through the Bipartisan Budget Act (BBA). It includes an overview of the changes, demographics of military retirees, and potential effects of the changes. digital.library.unt.edu/ark:/67531/metadc282301/
Securities and Exchange Commission Rule 151A and Annuities: Issues and Legislation
This report explains the different types of annuities, the taxation of annuities, and disentangles the federal and state roles in the regulation of annuities. It outlines the SEC rule, including practical considerations for implementation. It also discusses congressional action in response to the SEC rule. digital.library.unt.edu/ark:/67531/metadc491613/
Credit for Military Service Under Civilian Federal Employee Retirement Systems
This report discusses the earned pension benefits under one of two retirement plans for the federal employees with permanent appointments. digital.library.unt.edu/ark:/67531/metadc491178/
Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options
This report discusses the nature of multiemployer defined benefit (DB) pension plans, and issues regarding their financial solvency. digital.library.unt.edu/ark:/67531/metadc491061/
Veterans' Benefits: The Department of Veterans Affairs and the Duty to Assist Claimants
This report analyzes court decisions that have examined the Department of Veterans Affairs' (VA's) obligation to assist veterans during the claims process. digital.library.unt.edu/ark:/67531/metadc463168/
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits
This report describes the benefits Presidents receive upon leaving office, details the history of the Former Presidents Act (FPA), and analyzes some legislative options for the 110th Congress related to former Presidents. digital.library.unt.edu/ark:/67531/metadc463229/
Income of Americans Aged 65 and Older, 1968 to 2008
This report presents data collected by the Census Bureau in the Current Population Survey from 1969 through 2009 about the employment status and the sources and amounts of income received by people aged 65 and older. digital.library.unt.edu/ark:/67531/metadc627049/
Loss of Federal Pensions for Members of Congress Convicted of Certain Offenses
This report discusses the current law with respect to the loss of the federal pension of a Member of Congress for the conviction of certain crimes and the recent law to limit a former Member's receiving service credit toward a federal pension for any time served as a Member of Congress if that person is convicted of any one of a number of criminal offenses involving abuse of the public trust. digital.library.unt.edu/ark:/67531/metadc227611/
Individual Accounts: What Rate of Return Would They Earn?
No Description digital.library.unt.edu/ark:/67531/metacrs7296/
Cost-of-Living Adjustments for Federal Civil Service Annuities
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. digital.library.unt.edu/ark:/67531/metadc31303/
Cost-of-Living Adjustments for Federal Civil Service Annuities
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. digital.library.unt.edu/ark:/67531/metadc26058/
Converting Retirement Savings into Income: Annuities and Periodic Withdrawals
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. digital.library.unt.edu/ark:/67531/metadc83870/
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. digital.library.unt.edu/ark:/67531/metacrs3603/
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. digital.library.unt.edu/ark:/67531/metacrs3602/
Cost-of-Living Adjustments for Federal Civil Service Annuities
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. digital.library.unt.edu/ark:/67531/metacrs7587/
Social Security: The Cost-of-Living Adjustment in January 2006
No Description digital.library.unt.edu/ark:/67531/metacrs7673/
Cost-of-Living Adjustments for Federal Civil Service Annuities
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. digital.library.unt.edu/ark:/67531/metacrs7674/
401(k) Plans and Retirement Savings: Issues for Congress
Over the past 25 years, defined contribution (DC) plans - including 401(k) plans - have become the most prevalent form of employer-sponsored retirement plan in the United States. This report describes seven major policy issues with respect to defined contribution plans: 1) access to employer-sponsored retirement plans; 2) participation in employer-sponsored plans; 3) contribution rates; 4) investment choices; 5) fee disclosure; 6) leakage from retirement savings; and 7) converting retirement savings into income. digital.library.unt.edu/ark:/67531/metadc26189/
Railroad Retirement: Legislation in the 107th Congress
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The Retirement Savings Tax Credit: A Fact Sheet
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Social Security Reform: How Much of a Role Could Personal Retirement Accounts Play?
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Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?
No Description digital.library.unt.edu/ark:/67531/metacrs755/
Social Security: The Cost-of-Living Adjustment in January 2002
No Description digital.library.unt.edu/ark:/67531/metacrs1921/
Social Security: The Cost-of-Living Adjustment in January 2003
No Description digital.library.unt.edu/ark:/67531/metacrs3370/
Pension Sponsorship and Participation: Summary of Recent Trends
This report discusses trends that will affect the economic well-being of future retirees. digital.library.unt.edu/ark:/67531/metadc689315/
Pension Sponsorship and Participation: Summary of Recent Trends
This report discusses trends that will affect the economic well-being of future retirees. digital.library.unt.edu/ark:/67531/metadc689483/
Social Security: The Cost-of-Living Adjustment (COLA) in January 1988
No Description digital.library.unt.edu/ark:/67531/metacrs8885/
Veterans' Benefits: Dependency and Indemnity Compensation (DIC) for Survivors
The Department of Veterans Affairs (VA) offers directly, or in conjunction with other federal agencies, several benefits for surviving spouses, children, and dependent parents of deceased veterans to provide them with financial, educational, and emotional support. Among these various programs, Dependency and Indemnity Compensation (DIC) is a monthly tax-free cash payment for eligible surviving spouses, children, and dependent parents. This report outlines the eligibility requirements and benefit levels for DIC, the policy issues associated with DIC, and legislation in the 111th Congress related to DIC. digital.library.unt.edu/ark:/67531/metadc29574/
Retirement Benefits for Members of Congress
Report that covers the logistics and background of the Congressional Pension program. digital.library.unt.edu/ark:/67531/metadc227962/
The Retirement Savings Tax Credit: A Fact Sheet
The Economic Growth and Tax Relief Reconciliation Act of 2001 authorized a non-refundable tax credit of up to $1,000 for eligible individuals who contribute to an IRA or an employer-sponsored retirement plan. The maximum credit is 50% of retirement contributions up to $2,000. This credit can reduce the amount of taxes owed, but the tax credit itself is non-refundable. The maximum credit is the lesser of either $1,000 or the tax that the individual would have owed without the credit. Eligibility is based on the taxpayer's adjusted gross income. The eligible income brackets are not indexed to inflation. Taxpayers under age 18 or who are full-time students are not eligible for the credit. digital.library.unt.edu/ark:/67531/metacrs10233/
Pension Benefit Guaranty Corporation (PBGC) Investment Policy: Issues for Congress
The Pension Benefit Guaranty Corporation is a federal corporation established under Title IV of the Employee Retirement Income Security Act of 1974. It insures private pension beneficiaries against the complete loss of accrued benefits if their defined benefit pension plan is terminated without adequate funding. It receives no appropriations from general revenue. Its operations are financed by insurance premiums set by Congress and paid by sponsors of defined benefit plans, investment income from the assets in its trust fund, and recoveries from the companies formerly responsible for the trusted plans. digital.library.unt.edu/ark:/67531/metadc83884/
Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options
This report discusses the nature of multiemployer defined benefit (DB) pension plans, and issues regarding their financial solvency. DB pension plans are sponsored by more than one employer and maintained as part of a collective bargaining agreement. digital.library.unt.edu/ark:/67531/metadc743645/
Credit for Military Service Under Civilian Federal Employee Retirement Systems
This report discusses the earned pension benefits under one of two retirement plans for the federal employees with permanent appointments. digital.library.unt.edu/ark:/67531/metadc743586/
Federal Reserve: Dividends Paid to Commercial Banks
This report briefly provides background on dividends paid to banks by the Federal Reserve (Fed), which would be reduced in the Senate-passed highway trust fund bill (H.R. 22) as a budgetary offset. digital.library.unt.edu/ark:/67531/metadc795647/
Retirement Saving Plans: Answers to Frequently Asked Questions
This report provides answers to 10 of the most frequently-asked questions related to rules and provisions that govern savings in individual retirement accounts (IRAs). digital.library.unt.edu/ark:/67531/metadc795581/
Cost-of-Living Adjustments for Federal Civil Service Annuities
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. digital.library.unt.edu/ark:/67531/metadc795825/
Individual Retirement Accounts: A Fact Sheet
This report discusses general information about individual retirement accounts (IRAs), established by the Employee Retirement Income Security Act of 1974 (P.L. 93-406) to promote retirement saving; the accounts were limited at first to workers (and spouses) who lacked employer pension coverage. digital.library.unt.edu/ark:/67531/metadc795397/
Social Security: The Government Pension Offset (GPO)
This report discusses the social security benefits and the spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records. digital.library.unt.edu/ark:/67531/metadc287951/
Federal Employees: Pay and Pension Increases Since 1969
Under the terms of the Federal Employees' Pay Comparability Act of 1990 (P.L. 101-509), pay for civilian federal employees is adjusted each year to keep the salaries of federal workers competitive with comparable occupations in the private sector. The annual increases in federal employee pay are based on changes in the cash compensation paid to workers in the private sector, as measured by the ECI. Under certain circumstances, the President may limit the annual increase in federal pay by executive order. Federal law also requires Social Security benefits and the pensions paid to retired federal employees to be adjusted each year. The COLAs for both Social Security and civil service pensions are based on the rate of inflation as measured by the CPI. digital.library.unt.edu/ark:/67531/metadc29484/
Federal Employees: Pay and Pension Increases Since 1969
Under the terms of the Federal Employees' Pay Comparability Act of 1990 (P.L. 101-509), pay for civilian federal employees is adjusted each year to keep the salaries of federal workers competitive with comparable occupations in the private sector. The annual increases in federal employee pay are based on changes in the cash compensation paid to workers in the private sector, as measured by the ECI. Under certain circumstances, the President may limit the annual increase in federal pay by executive order. Federal law also requires Social Security benefits and the pensions paid to retired federal employees to be adjusted each year. The COLAs for both Social Security and civil service pensions are based on the rate of inflation as measured by the CPI. digital.library.unt.edu/ark:/67531/metadc26065/
Federal Employees: Pension COLAs and Pay Adjustments Since 1969
Congress has linked adjustments in federal pay to the ECI so that wages for federal employees will remain competitive with wages paid by firms in the private sector. Under the terms of the Federal Employees' Pay Comparability Act of 1990 (P.L. 101-509), pay for civilian federal employees is adjusted each year to keep the salaries of federal workers competitive with comparable occupations in the private sector. These annual adjustments in federal employee pay-which are distinct from any pay raises associated with within-grade step increases or promotions to a higher pay grade-are based on changes in the cash compensation paid to workers in the private sector, as measured by the ECI. Under certain circumstances, the President may limit the annual increase in federal pay by executive order. digital.library.unt.edu/ark:/67531/metadc83804/
Pension Issues Cloud Postal Reform Debate
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COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2001 (FY1983-FY2002)
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). digital.library.unt.edu/ark:/67531/metacrs3221/
COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2002 (FY1983-FY2003)
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). digital.library.unt.edu/ark:/67531/metacrs3222/
COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2003 (FY1983-FY2004)
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). digital.library.unt.edu/ark:/67531/metacrs6000/
Social Security: The Government Pension Offset
No Description digital.library.unt.edu/ark:/67531/metacrs6037/
Military Retirement and Veterans' Compensation: Concurrent Receipt Issues
This report describes the history and background of the offset and the legislative history of recent attempts to eliminate or reduce the offset. It delineates and analyzes the arguments for and against eliminating or reducing the offset and allowing concurrent receipt, and addresses the issues of costs, precedents in other Federal programs, purposes of the two programs, and equity issues. Finally, options other than full concurrent receipt are mentioned. digital.library.unt.edu/ark:/67531/metadc26093/
Disability Retirement for Federal Employees
This report describes recent trends in the number of civil service annuitants and the financial status of the Civil Service Retirement and Disability Fund. digital.library.unt.edu/ark:/67531/metadc284454/
Retirement Benefits for Members of Congress
This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government. digital.library.unt.edu/ark:/67531/metadc332971/
Veterans Affairs: "Gray Area Retirees"-- Issues and Related Legislation
The United States Department of Veterans Affairs (VA) provides a broad range of benefits and services to American veterans and to certain members of their families. In addition, the Department of Defense (DOD) offers a variety of benefits to veterans who are also military retirees. When members of the National Guard or the Reserve who have not yet reached age 60 retire (usually after at least 20 years of service), however, they are not entitled to certain federal benefits, including health care. These military retirees are commonly known as "Gray Area Retirees" (GARs). These persons may not necessarily meet the relevant statutory definition of "veterans" for VA benefit purposes, nor are they eligible for DOD health benefits until they are eligible for military retired pay at age 60. This report examines the current VA and DOD benefit eligibility for members of the National Guard and the Reserves. It also examines the benefit status and situation of GARs. digital.library.unt.edu/ark:/67531/metadc491654/