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Congressional Research Service Reports
- Former Presidents: Federal Pension and Retirement Benefits
- No Description digital.library.unt.edu/ark:/67531/metacrs5200/
- Former Presidents: Pensions, Facilities, and Services
- No Description digital.library.unt.edu/ark:/67531/metacrs8872/
- H.R. 2830: The Pension Protection Act of 2005
- No Description digital.library.unt.edu/ark:/67531/metacrs6788/
- The Military Survivor Benefit Plan: A Description of Its Provisions
- This report describes the basic provisions of the military Survivor Benefit Plan (SBP) and all relevant changes or modifications that have occurred since its creation in 1972. digital.library.unt.edu/ark:/67531/metadc122283/
- Military Benefits for Former Spouses: Legislation and Policy Issues
- The purpose of this report is to provide a general discussion of legislative provisions and proposals relating to the military benefits for former spouses. digital.library.unt.edu/ark:/67531/metadc122282/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs6331/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs6330/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs6413/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs6635/
- Annuities and the Securities and Exchange Commission Proposed Rule 151A
- The Securities and Exchange Commission (SEC) recently released a proposed rule that would effectively reclassify equity indexed annuities as a security product in addition to being an insurance product. This report presents the different types of annuities, explains the taxation of annuities, and disentangles the federal and state roles in the regulation of annuities. It outlines the proposed SEC rule and its current status. digital.library.unt.edu/ark:/67531/metacrs10810/
- Pension Sponsorship and Participation: Summary of Recent Trends
- No Description digital.library.unt.edu/ark:/67531/metacrs1891/
- Pension Sponsorship and Participation: Summary of Recent Trends
- 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 likelihood of black, Hispanic, and other non-white workers to participate in an employer-sponsored retirement plan; and 4) the percentage of part-year or part-time workers in the private sector whose employer sponsored a retirement plan. digital.library.unt.edu/ark:/67531/metacrs10498/
- Military Retirement: Major Legislative Issues
- 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." Starting in 1999 (FY2000), provisions in each year's annual National Defense Authorization Act (NDAA) authorized payments to comparatively small groups (in the tens of thousands) of military retirees in lieu of concurrent receipt. The most significant military retirement issue Congress dealt with in 2005 was whether military retirees with a 100% VA unemployability rating, but less than a 100% disability rating, should be entitled to full concurrent receipt as was provided to 100% disability retirees in 2004. digital.library.unt.edu/ark:/67531/metacrs10339/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs6859/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs6090/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs6796/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs8455/
- Military Death Benefits: Status and Proposals
- No Description digital.library.unt.edu/ark:/67531/metacrs8471/
- Military Retirement: Major Legislative Issues
- No Description digital.library.unt.edu/ark:/67531/metacrs8553/
- Pension Sponsorship and Participation: Summary of Recent Trends
- No Description digital.library.unt.edu/ark:/67531/metacrs9328/
- 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 ยง401(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/