Congressional Research Service Reports - 126 Matching Results

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Social Security: The Windfall Elimination Provision (WEP)

Description: This report discusses the windfall elimination provision (WEP) reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively small portion of their careers in Social Security-covered employment.
Date: June 30, 2015
Creator: Sidor, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Social Security: The Windfall Elimination Provision (WEP)

Description: This report discusses windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively small portion of their careers in Social Security-covered employment. Opponents contend the provision is basicall… more
Date: April 16, 2014
Creator: Sidor, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Who Is a "Veteran"?--Basic Eligibility for Veterans' Benefits

Description: This report examines the basic eligibility criteria for VA administered veterans' benefits, including the issue of eligibility of members of the National Guard and reserve components. The U.S. Department of Veterans Affairs (VA) offers a broad range of benefits to U.S. Armed Forces veterans and certain members of their families. Among these benefits are various types of financial assistance, including monthly cash payments to disabled veterans, health care, education, and housing.
Date: May 25, 2016
Creator: Szymendera, Scott D.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Veterans' Benefits: Pension Benefit Programs

Description: This report discusses selected veteran pension programs administered by the Department of Veterans Affairs (VA). This report also discusses the eligibility criteria and current benefit levels of these programs and provides data on the number of pension beneficiaries and average annual benefit amounts for FY1999 through FY2013.
Date: September 9, 2015
Creator: Szymendera, Scott D. & Davis, Carol D.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Data on Multiemployer Defined Benefit (DB) Pension Plans

Description: 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).
Date: May 1, 2018
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Delphi Corporation: Pension Plans and Bankruptcy

Description: 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.
Date: January 30, 2013
Creator: Topoleski, John J.
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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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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Pension Benefit Guaranty Corporation (PBGC): A Fact Sheet

Description: 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… more
Date: April 16, 2012
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Description: This report describes the primary features of two common retirement savings accounts that are available to individuals: traditional and Roth Individual Retirement Accounts (IRAs). In response to concerns over the adequacy of retirement savings, Congress has created incentives to encourage individuals to save more for retirement through a variety of retirement plans. Some retirement plans are employer-sponsored, such as 401(k) plans, and others are established by individual employees, such as I… more
Date: April 27, 2016
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Description: This report describes the primary features of two common retirement savings accounts that are available to individuals. Although the accounts have many features in common, they differ in some very important aspects. Both traditional and Roth IRAs offer tax incentives to encourage individuals to save for retirement.
Date: February 12, 2015
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Description: 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).
Date: March 26, 2014
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Description: This fact sheet provides data on the percentage of American workers who have access to and who participate in employer-sponsored pension plans. The information is from the National Compensation Survey (NCS), which is conducted by the Bureau of Labor Statistics (BLS). The NCS provides data on occupational earnings and the availability of employee benefits among U.S. workers.
Date: February 2, 2015
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Description: This fact sheet provides data on the percentage of American workers who have access to, and who participate in, employer-sponsored pension plans. The information is from the National Compensation Survey (NCS), conducted by the Bureau of Labor Statistics (BLS). The NCS provides data on occupational earnings and the availability of employee benefits among U.S. workers.
Date: February 27, 2017
Creator: Topoleski, John J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Qualified Charitable Distributions from Individual Retirement Accounts: Features and Legislative History

Description: A provision of the Pension Protection Act of 2006 (P.L. 109-280) allows tax-free distributions from Individual Retirement Accounts (IRAs) for charitable purposes. This report describes the IRA Qualified Charitable Distribution (QCD) provision.
Date: February 4, 2015
Creator: Topoleski, John J. & Sidor, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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U.S. Periods of War

Description: Many wars or conflicts in U.S. history have federally designated "periods of war," dates marking their beginning and ending. This report lists the beginning and ending dates for "periods of war" found in Title 38 of the Code of Federal Regulations, dealing with the Department of Veterans Affairs (VA). It also lists and differentiates other beginning dates given in declarations of war, as well as termination of hostilities dates and armistice and ending dates given in proclamations, laws, or tre… more
Date: September 14, 2010
Creator: Torreon, Barbara Salazar
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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