Congressional Research Service Reports - 318 Matching Results

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Converting Retirement Savings into Income: Annuities and Periodic Withdrawals

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 s… more
Date: December 1, 2008
Creator: Mulvey, Janemarie & Purcell, Patrick
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Pension Benefit Guaranty Corporation (PBGC) Investment Policy: Issues for Congress

Description: 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 fr… more
Date: September 8, 2008
Creator: Kinneen, Kelly & Purcell, Patrick
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options

Description: 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.
Date: July 24, 2015
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?

Description: Numerous proposals have been made calling for creation of individual retirement accounts to replace or supplement future Social Security benefits. Some believe that having workers accumulate assets based on their own contributions would be a better way to secure future retirement incomes. Others see the creation of private accounts as a way to offset cuts in Social Security that may be needed to restore the system to a sound financial footing. Much of the debate is fueled by the perception that… more
Date: March 4, 1998
Creator: Koitz, David Stuart
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Securities and Exchange Commission Rule 151A and Annuities: Issues and Legislation

Description: 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.
Date: July 1, 2010
Creator: Webel, Baird & Miller, Rena S.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cost-of-Living Adjustments for Federal Civil Service Annuities

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.
Date: October 18, 2005
Creator: Purcell, Patrick J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cost-of-Living Adjustments for Federal Civil Service Annuities

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.
Date: October 19, 2004
Creator: Purcell, Patrick J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cost-of-Living Adjustments for Federal Civil Service Annuities

Description: 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.
Date: October 11, 2018
Creator: Isaacs, Katelin P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Veterans' Benefits: Issues in the 110th Congress

Description: This report discusses veterans' benefits issues that are already part of the legislative agenda for the 110th Congress or are likely to be of interest to Congress. These benefits and issues fall under the jurisdiction of the Department of Veterans Affairs (VA), Veterans Benefits Administration (VBA). Also presented in this report are an overview of the benefits and their eligibility requirements, data on both the veteran population and the benefit population, and summary information on the FY20… more
Date: August 15, 2008
Creator: Davis, Carol D.; Loane, Shannon S.; Peterson, Meredith; Scott, Christine; Perl, Libby & Weimer, Douglas Reid
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Regulating Private Pensions: A Brief Summary of ERISA

Description: This report briefly discusses the Employee Retirement Income Security Act of 1974 (ERISA), and how it protects the interests of participants and beneficiaries in private-sector employee benefit plans. ERISA covers a number of fringe benefits provided by employers, but most of its provisions deal with pension plans. Pension plans sponsored by the federal, state, and local governments, or by churches generally are exempt from ERISA.
Date: January 15, 2004
Creator: Purcell, Patrick
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Cost-Of-Living Adjustments for Federal Civil Service Annuities

Description: 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.
Date: October 16, 2017
Creator: Isaacs, Katelin P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Provisions in the United States Constitution,Federal Statutes and Rules of the House and Senate Governing the Conduct and Activities of Members of Congress and Their Staff with Appropriate Annotations of Cases

Description: This report is about the provisions in the United States Constitution, Federal statutes and rules of the house and senate Governing the conduct and activities of Members of Congress and their staff with appropriate annotations of cases.
Date: January 1, 1975
Creator: Durbin, Thomas M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Overview of Filipino Veterans' Benefits

Description: This report defines the four specific groups of Filipino nationals who served under the command of the United States. It also outlines the Rescission Acts of 1946, benefit changes since 1946, current benefits for Filipino veterans by group, and recent legislative proposals and legislation.
Date: October 10, 2008
Creator: Panangala, Sidath Viranga; Scott, Christine & Davis, Carol D.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Overview of Filipino Veterans' Benefits

Description: This report defines the four specific groups (Regular Philippine Scouts, Commonwealth Army of the Philippines, Recognized Guerilla Forces, and New Philippine Scouts) of Filipino nationals who served under the command of the United States. It also outlines the Rescission Acts of 1946, benefit changes since 1946, current benefits for Filipino veterans by group, and recent legislative proposals and legislation, including the American Recovery and Reinvestment Act of 2009 (ARRA, P.L. 111-5).
Date: February 20, 2009
Creator: Scott, Christine; Panangala, Sidath Viranga & Davis, Carol D.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Early Withdrawals and Required Minimum Distributions in Retirement Accounts: Issues for Congress

Description: 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 discu… more
Date: January 7, 2011
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Employer Stock in Retirement Plans: Investment Risk and Retirement Security

Description: 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. Th… more
Date: July 12, 2002
Creator: Purcell, Patrick J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Employer Stock in Retirement Plans: Investment Risk and Retirement Security

Description: 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. Th… more
Date: January 28, 2003
Creator: Purcell, Patrick J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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