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 Collection: Congressional Research Service Reports
Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Pension Sponsorship and Participation: Summary of Recent Trends
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Military Retirement: Major Legislative Issues
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Pension Sponsorship and Participation: Summary of Recent Trends
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Retirement Plan Participation and Contributions: Trends from 1998 to 2003
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Military Retirement: Major Legislative Issues
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Pension Sponsorship and Participation: Summary of Recent Trends
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Military Death Benefits: Status and Proposals
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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/
Pension Sponsorship and Participation: Summary of Recent Trends
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The Military Survivor Benefit Plan: A Description of Its Provisions
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Former Presidents: Pensions, Office Allowances, and Other Federal Benefits
This report provides a legislative and cultural history of the Former Presidents Act. It details the pension and benefits provided to former U.S. presidents and their costs; Congress has the authority to reduce, increase, or maintain these benefits. digital.library.unt.edu/ark:/67531/metadc287935/
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/
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits
This report provides a legislative and cultural history of the Former Presidents Act (FPA). It details the benefits provided to former Presidents and their costs. Congress has the authority to reduce, increase, or maintain the pension and benefits provided to former Presidents of the United States. This report considers the potential effects of maintaining the FPA or amending the FPA in ways that might reduce or otherwise modify a former President's benefits. digital.library.unt.edu/ark:/67531/metadc463511/
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
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/
Funding Postal Service Obligations to the Civil Service Retirement System
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Pensions and Retirement Saving Plans: Comparison of H.R. 1776 with Current Law
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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
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Military Retirement: Background and Recent Developments
This report discusses the noncontributory military retirement system which includes monthly compensation and benefits after an active or reserve military career, disability retirement for those physically unfit to continue to serve, and survivor benefits for the eligible survivors of deceased retirees. digital.library.unt.edu/ark:/67531/metadc306566/
Brief Facts About Congressional Pensions
This report contains a table that lists the number of retired Members of Congress and the average amount of congressional pension they receive in retirement. digital.library.unt.edu/ark:/67531/metadc26054/
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/
Federal Employees' Retirement System: Budget and Trust Fund Issues
Report that discusses the two retirement systems: (1) the Civil Service Retirement System (CSRS) for individuals hired before 1984, (2) the Federal Employees' Retirement System (FERS) for individuals hired in 1984 or later. digital.library.unt.edu/ark:/67531/metadc227950/
Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
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Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
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Individual Retirement Accounts (IRAs)
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Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and Retirement Savings Accounts (RSAs)
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Retirement Plans with Individual Accounts: Federal Rules and Limits
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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/
Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
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Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings
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Social Security Survivors Benefits
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Retirement Plans with Individual Accounts: Federal Rules and Limits
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S. 219: The National Employee Savings and Trust Equity Guarantee Act
On July 26, 2005, the Senate Finance Committee approved S. 219, the “National Employee Savings and Trust Equity Guarantee (NESTEG) Act of 2005,” a bill to reform federal pension laws. This report summarizes the major provisions of the bill, as approved by the Committee. digital.library.unt.edu/ark:/67531/metacrs7677/
S. 1783: The Pension Security and Transparency Act of 2005
On September 28, the Senate Finance Committee and the Senate Committee on Health, Education, Labor, and Pensions announced that they had reached a compromise on a pension reform bill for consideration by the full Senate. The compromise bill has been introduced as S. 1783, “The Pension Security and Transparency Act of 2005.” S. 1783 combines provisions of S. 219, “The National Employee Savings and Trust Equity Guarantee Act,” reported by the Finance Committee, and “The Defined Benefit Security Act,” reported by the Committee on Health, Education, Labor, and Pensions. This report summarizes the major provisions of the compromise bill, as announced by the chairmen and ranking members of the two committees. digital.library.unt.edu/ark:/67531/metacrs7676/
Retirement and Survivor Annuities for Former Spouses of Federal Employees
This report discusses the retirement benefits for federal employees that are governed by chapters 83 (CSRS) and 84 (FERS) of Title 5 of the United States Code. digital.library.unt.edu/ark:/67531/metadc287894/
Federal Employees' Retirement System: Budget and Trust Fund Issues
This report discusses the two retirement systems: (1) the Civil Service Retirement System (CSRS) for individuals hired before 1984, and (2) the Federal Employees' Retirement System (FERS) for individuals hired in 1984 or later. digital.library.unt.edu/ark:/67531/metadc284461/
Worker Participation in Employer-Sponsored Pensions: A Fact Sheet
The main part of this report is a fact sheet that provides data on the percentage of American workers who have access to and who participate in employer-sponsored pension plans. The data was collected by the Bureau of Labor Statistics (BLS) through the National Compensation Survey (NCS). digital.library.unt.edu/ark:/67531/metadc284474/
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. digital.library.unt.edu/ark:/67531/metadc462918/
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. digital.library.unt.edu/ark:/67531/metadc271981/
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/