Congressional Research Service Reports - 318 Matching Results
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- 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).
- 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).
- A Comparison of Benefits Earned Under Social Security and Civil Service Retirement
- This report provides a brief side-by-side comparison of Civil Service Retirement and Social Security benefits.
- Concurrent Receipt: Background and Issues for Congress
- This report addresses the issue of concurrent receipt, which is when a person receives both military retirement pay and Veterans Administration (VA) disability pay in the full amounts due to them. It discusses the two primary components of the concurrent receipt program: Combat Related Special Compensation (CRSC) and Concurrent Retirement and Disability Payments (CRDP), and also reviews the possible legislative expansion of the program to additional populations with several potential options for Congress to consider.
- 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.
- Congressional Salaries and Allowances
- 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.
- Congressional Salaries and Allowances
- 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.
- Congressional Salaries and Allowances: In Brief
- 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.
- Continuation of Employment Benefits for Senate Restaurant Employees
- This report contains an overview of the continuation of employment benefits for senate restaurant employees.
- 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.
- 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) 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.
- 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.
- 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.
- Cost-of-Living Adjustments for Federal Civil Service Annuities
- This report discusses cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employee Retirement System (FERS). It includes the formulas used to calculate rates of inflation, amounts paid, and a table of retirement benefits.
- Cost-Of-Living Adjustments for Federal Civil Service Annuities
- This report discusses cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employee Retirement System (FERS). It includes the formulas used to calculate rates of inflation, amounts paid, and a table of retirement benefits.
- 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.
- 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.
- 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.
- Credit for Military Service Under Civilian Federal Employee Retirement Systems
- 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.
- 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.
- 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.
- Credit for Military Service Under Civilian Federal Employee Retirement Systems
- 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.
- Data on Multiemployer Defined Benefit (DB) Pension Plans
- This report provides data on multiemployer defined benefit (DB) plans categorized in several ways. First, the report categorizes the data based on plans' zone status in 2015. Next, it provides a year-by-year breakdown of the number of plans that are expected to become insolvent and the number of participants in those plans. Finally, the report provides information on the 25 largest multiemployer DB plans in 2015 (each plan has at least 75,000 participants).
- Defined Benefit Pension Reform for Single-Employer Plans
- This report provides an outline of the complex current law governing the funding of single-employer defined benefit pension plans. It describes reporting and disclosure requirements that apply to plans. This 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.
- 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.
- Delphi Corporation: Pension Plans and Bankruptcy
- This report provides background on Delphi corporation, relevant pension law, the role of the PGBC, a description of major events at Delphi since 1999, and a listing of congressional hearings and legislation introduced related to the Delphi corporation in the 111th and 112th congresses.
- Delphi Corporation: Pension Plans and Bankruptcy
- This report provides background on Delphi corporation, relevant pension law, the role of the PGBC, a description of major events at Delphi since 1999
- 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.
- Early Withdrawals and Required Minimum Distributions in Retirement Accounts: Issues for Congress
- In response to the economic downturn, Congress considered providing relief to Americans by suspending two tax penalties on defined contribution retirement plans and Individual Retirement Accounts (IRAs). This report discusses the reasons offered in support of suspending these provisions, as well as the drawbacks. This report also presents data that estimates the number of households that these proposals would impact. Borrowing from retirement plans as an alternative to withdrawals is also discussed. Finally, the report discusses the kinds of proposals offered to either suspend or eliminate the early withdrawal penalty or the required minimum distribution provision.
- The Effect of Firm Bankruptcy on Retiree Benefits, with Applications to the Automotive and Coal Industries
- This report begins with a discussion of whether bankrupt firms can invalidate previous commitments covering retiree pensions and health insurance. The report next discusses the specific protections accorded to retiree pensions and health insurance benefits. Certain types of pensions are guaranteed by a quasi-public agency, while no such guarantee exists for retiree health insurance. The report concludes with brief case studies of the bankruptcies of Old GM, Delphi, and Patriot.
- The Effect of Social Security Increases on Veterans' Pensions
- This report is an analysis on how pensions for veterans are determined and the effect of a group of laws passed by the 92nd Congress affect Veterans Administration Pensioners
- The Effect of State-Legalized Same-Sex Marriage on Social Security Benefits and Pensions
- No Description Available.
- The Effect of State-Legalized Same-Sex Marriage on Social Security Benefits and Pensions
- No Description Available.
- The Effect of the Social Security Increase on Veterans' Pensions
- This report discusses the veterans' pensions and how social security increases effect them. Related recent and pending legislation are also discussed.
- Employee Stock Options: Tax Treatment and Tax Issues
- No Description Available.
- Employee Stock Options: Tax Treatment and Tax Issues
- No Description Available.
- Employee Stock Ownership Plans: Current Status and Proposed Legislation
- This report is about employee stock ownership plans and their current status and proposed legislation.
- Employee Stock Ownership Plans (ESOPs): Legislative History
- No Description Available.
- Employer-Sponsored Retiree Health Insurance: An Endangered Benefit?
- No Description Available.
- Employer Stock in Pension Plans: Economic and Tax Issues
- No Description Available.
- 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.
- Employer Stock in Retirement Plans: Investment Risk and Retirement Security
- This CRS Report begins by describing the shift from traditional defined benefit pensions to defined contribution plans – like the 401(k) – that has occurred over the last 20 to 25 years. It then summarizes recent research findings on the extent to which employees’ retirement savings are invested in employer stock. The third section of the report outlines the provisions of federal law that define an employer’s duty to manage its retirement plan in the best interest of the plan’s participants. The report concludes with a summary of pension reform legislation passed by the House of Representatives in April 2002 and a description of several pension reform bills that have been introduced in the Senate in 2002.
- Employer Stock in Retirement Plans: Investment Risk and Retirement Security
- This CRS Report begins by describing the shift from traditional defined benefit pensions to defined contribution plans – like the 401(k) – that has occurred over the last 20 to 25 years. It then summarizes recent research findings on the extent to which employees’ retirement savings are invested in employer stock. The third section of the report outlines the provisions of federal law that define an employer’s duty to manage its retirement plan in the best interest of the plan’s participants. The report concludes with a summary of pension reform legislation passed by the House of Representatives in April 2002 and a description of several pension reform bills that have been introduced in the Senate in 2002.
- Employer Wellness Programs and Genetic Information: Frequently Asked Questions
- No Description Available.
- Employer Wellness Programs: Health Reform and the Genetic Information Nondiscrimination Act
- No Description Available.
- Employment Benefits in Bankruptcy
- No Description Available.
- The Enron Bankruptcy and Employer Stock in Retirement Plans
- This report describes the current laws governing the holding of employer stock in employee retirement plans and summarizes some key policy questions that pension analysts have raised about holding such stock in defined contribution retirement plans.
- ERISA’s Impact on Medical Malpractice and Negligence Claims Against Managed Care Plans
- This report examines the Employee Retirement Income Security Act of 1974 (ERISA), which provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by employers. While ERISA does not require an employer to offer pension and welfare benefits, it does mandate compliance with its provisions if such benefits are offered. Congress enacted ERISA to eliminate the conflicting and inconsistent regulation of pension and employee welfare benefit plans by state laws. The provisions at issue in the preemption debate are sections 502(a) and 514(a) of ERISA.
- ERISA's Impact on Medical Malpractice and Negligence Claims Against Managed Care Plans
- No Description Available.