Congressional Research Service Reports - 167 Matching Results

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Cash Balance Pension Plans and Claims of Age Discrimination

Description: This report describes cash balance plans, discusses the claims that cash balance plans do and do not violate the pre-Act age discrimination provisions, and provides an overview of the pension protection act, as it applies to this issue.
Date: March 9, 2009
Creator: Staman, Jennifer & Lunder, Erika
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cash Balance Pension Plans and Claims of Age Discrimination

Description: This report describes cash balance plans, discusses the arguments that cash balance plans do and do not violate the age discrimination prohibitions, provides an overview of the court cases, and addresses the activity by the Treasury Department and Congress.
Date: December 5, 2005
Creator: Staman, Jennifer & Lunder, Erika
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Employees: Pay and Pension Increases Since 1969

Description: 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 execut… more
Date: January 8, 2009
Creator: Purcell, Patrick
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Defined Benefit Pension Reform for Single-Employer Plans

Description: 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.
Date: January 26, 2006
Creator: Ranade, Neela K. & Graney, Paul J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Military Retirement: Major Legislative Issues

Description: 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. The change to the system that has generated the most recent legislative activity involves whether some or all military retirees should be allowed to receive both military retired pay and any VA disability compensation to which they are otherwise entitled; this is referred to as "concurrent receipt." … more
Date: June 1, 2006
Creator: Henning, Charles A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Pension Sponsorship and Participation: Summary of Recent Trends

Description: According to the Census Bureau's Current Population Survey (CPS), the number of private-sector workers between the ages of 25 and 64 whose employer sponsored a retirement plan fell from 53.1 million in 2004 to 52.5 million in 2005. This report analyzes the Current Population Survey and describes several elements, including: 1) the percentage of workers whose employer sponsored a retirement plan; 2) the percentage of workers who participated in an employer-sponsored retirement plan; 3) the likel… more
Date: August 31, 2006
Creator: Purcell, Patrick
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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