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Congressional Research Service Reports
- Pension Sponsorship and Participation: Summary of Recent Trends
- No Description digital.library.unt.edu/ark:/67531/metacrs9759/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs8099/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5635/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5632/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5631/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5630/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5634/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5633/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs7621/
- Pension Sponsorship and Participation: Summary of Recent Trends
- No Description digital.library.unt.edu/ark:/67531/metacrs7140/
- Military Death Benefits: Status and Proposals
- No Description digital.library.unt.edu/ark:/67531/metacrs7284/
- Retirement Plan Participation and Contributions: Trends from 1998 to 2003
- No Description digital.library.unt.edu/ark:/67531/metacrs7675/
- Cash Balance Pension Plans: Selected Legal Issues
- 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). digital.library.unt.edu/ark:/67531/metacrs7355/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs3595/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs3597/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs3598/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs3594/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs3599/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs3596/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs3593/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5625/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5627/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5628/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5629/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs5626/
- Pension Sponsorship and Participation: Summary of Recent Trends
- No Description digital.library.unt.edu/ark:/67531/metacrs7085/
- The Military Survivor Benefit Plan: A Description of Its Provisions
- No Description digital.library.unt.edu/ark:/67531/metacrs7100/
- Pension Benefit Guaranty Corporation: A Fact Sheet
- The Pension Benefit Guaranty Corporation (PBGC) is a federal government agency established in 1974 by the Employee Retirement Income Security Act (ERISA) (P.L. 93- 406). It was created to protect the pensions of participants and beneficiaries covered by private sector, defined benefit (DB) plans. These pension plans provide a specified monthly benefit at retirement, usually either a percent of salary or a flat dollar amount multiplied by years of service. Defined contribution plans, such as §401(k) plans, are not insured. The PBGC is chaired by the Secretary of Labor, with the Secretaries of Treasury and Commerce serving as board members. digital.library.unt.edu/ark:/67531/metadc26069/
- Pension Benefit Guaranty Corporation (PBGC): A Fact Sheet
- The Pension Benefit Guaranty Corporation (PBGC) is a federal government agency established in 1974 by the Employee Retirement Income Security Act (ERISA; P.L. 93-406). It was created to protect the pensions of participants and beneficiaries covered by private sector, defined benefit (DB) plans. The PBGC is chaired by the Secretary of Labor, with the Secretaries of the Treasury and Commerce serving as board members. In the 112th Congress, an amendment offered by Senate Majority Leader Harry Reid to S. 1813, Moving Ahead for Progress in the 21st Century (MAP-21), contains provisions that would address the use of excess defined benefit pension plan assets and the interest rates that defined benefit plans use to value plan liabilities. digital.library.unt.edu/ark:/67531/metadc85364/
- Veterans' Benefits: Pension Benefit Programs
- The Department of Veterans Affairs (VA) administers several pension benefit programs for veterans as well as their surviving spouses and dependent children. The most current pension programs available (for those meeting the eligibility criteria on or after January 1, 1979) are the Improved Disability Pension for certain low-income veterans and the Improved Death Pension for certain low-income surviving spouses or children of veterans. There is also a special pension for Medal of Honor recipients. This report describes these programs, including the eligibility criteria and current benefit levels. This report will be updated as needed to reflect legislative activity and changes to benefits or eligibility requirements. digital.library.unt.edu/ark:/67531/metadc29754/
- Veterans' Benefits: Pension Benefit Programs
- This report describes pension benefit programs offered by the Department of Veterans Affairs (VA), including the eligibility criteria and current benefit levels, and provides data on the number of pension beneficiaries in FY2010. The most current pension programs available (for those meeting the eligibility criteria on or after January 1, 1979) are the Improved Disability Pension for certain low-income veterans, the Improved Death Pension for certain low-income surviving spouses or children of veterans, as well as a special pension for Medal of Honor recipients. digital.library.unt.edu/ark:/67531/metadc94230/
- Employer Stock in Retirement Plans: Bills in the 107th Congress
- In the wake of the bankruptcy of Enron Corporation, numerous bills have been introduced in the 107th Congress with the intent of protecting workers from the financial losses that employees risk when they invest a large proportion of their retirement savings in securities issued by their employers. Legislative proposals include some that would directly regulate the proportion of employees’ retirement savings that can be comprised of employer securities, and others that would encourage education of employees on financial matters without imposing a cap on employee investment in employer securities. digital.library.unt.edu/ark:/67531/metacrs2817/
- Funding Postal Service Obligations to the Civil Service Retirement System
- No Description digital.library.unt.edu/ark:/67531/metacrs8525/
- Funding Postal Service Obligations to the Civil Service Retirement System
- No Description digital.library.unt.edu/ark:/67531/metacrs4979/
- Veterans' Benefits: Pension Benefit Programs
- The Department of Veterans Affairs (VA) administers several pension benefit programs for veterans as well as their surviving spouses and dependent children. The most current pension programs available (for those meeting the eligibility criteria on or after January 1, 1979) are the Improved Disability Pension for certain low-income veterans and the Improved Death Pension for certain low-income surviving spouses or children of veterans. There is also a special pension for Medal of Honor recipients. This report describes these programs, including the eligibility criteria and current benefit levels. This report will be updated as needed to reflect legislative activity and changes to benefits or eligibility requirements. digital.library.unt.edu/ark:/67531/metadc31501/
- Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
- No Description digital.library.unt.edu/ark:/67531/metacrs1892/
- Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and Retirement Savings Accounts (RSAs)
- No Description digital.library.unt.edu/ark:/67531/metacrs1278/
- Retirement Plans with Individual Accounts: Federal Rules and Limits
- No Description digital.library.unt.edu/ark:/67531/metacrs1279/
- Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings
- No Description digital.library.unt.edu/ark:/67531/metacrs8611/
- Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
- No Description digital.library.unt.edu/ark:/67531/metacrs5202/
- Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
- No Description digital.library.unt.edu/ark:/67531/metacrs5201/
- Individual Retirement Accounts (IRAs)
- No Description digital.library.unt.edu/ark:/67531/metacrs8165/
- Retirement Plans with Individual Accounts: Federal Rules and Limits
- No Description digital.library.unt.edu/ark:/67531/metacrs7043/
- Social Security Survivors Benefits
- No Description digital.library.unt.edu/ark:/67531/metacrs7547/
- 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/
- The Retirement Savings Tax Credit: A Fact Sheet
- No Description digital.library.unt.edu/ark:/67531/metacrs6016/
- 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. digital.library.unt.edu/ark:/67531/metacrs6939/
- 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/
- Individual Accounts: What Rate of Return Would They Earn?
- No Description digital.library.unt.edu/ark:/67531/metacrs7296/
- 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/