UNT Libraries Government Documents Department - 43,127 Matching Results

Search Results

open access

9/11 Terrorism: Global Economic Costs

Description: The 9/11 attacks were part of Al Qaeda’s strategy to disrupt Western economies and impose both direct and secondary costs on the United States and other nations. The immediate costs were the physical damage, loss of lives and earnings, slower world economic growth, and capital losses on stock markets. Indirect costs include higher insurance and shipping fees, diversion of time and resources away from enhancing productivity to protecting and insuring property, public loss of confidence, and redu… more
Date: October 5, 2004
Creator: Nanto, Dick K.
open access

The 10-20-30 Plan and Persistent Poverty Counties

Description: This report discusses the 10-20-30 plan of reallocating funds in rural development programs toward counties with systemic poverty levels defined as 20% of the population being at or below poverty level for 30 years. This report explains why targeting funds to persistent poverty counties might be of interest, how "persistent poverty" is defined and measured, and how different interpretations of the definition and different data source selections could yield different lists of counties identified… more
Date: February 8, 2018
Creator: Dalaker, Joseph
open access

35 Years of Water Policy: The 1973 National Water Commission and Present Challenges

Description: This report presents the National Water Commission's (NWC) recommendations and analyzes how issues targeted by the recommendations have evolved during the intervening years. The report focuses on key federal-level recommendations, thereby targeting what has been accomplished since 1973, what issues remain unresolved, and what additional concerns have developed.
Date: May 11, 2009
Creator: Cody, Betsy A. & Carter, Nicole T.
open access

The $50 Billion Threshold in the Dodd-Frank Act: Key Findings

Description: This report provides an overview key findings from the newly issued CRS Report R45036, Bank Systemic Risk Regulation: The $50 Billion Threshold in the Dodd-Frank Act. It includes some background information and a list of bills that may also affect the legislation.
Date: December 14, 2017
Creator: Labonte, Marc & Perkins, David W.
open access

S. 147/H.R. 309: Process for Federal Recognition of a Native Hawaiian Governmental Entity

Description: From Summary: "This report describes the provisions of the reported version of S. 147; outlines some federal statutes and recent cases which might be relevant to the issue of federal recognition of a Hawaiian entity; and recounts some legal arguments that have been presented in the debate on this legislation."
Date: October 11, 2005
Creator: Murphy, M. Maureen
open access

S. 147/H.R. 309: Process for Federal Recognition of a Native Hawaiian Governmental Entity

Description: S. 147/H.R. 309, companion bills introduced in the 109th Congress, represent an effort to accord to Native Hawaiians a means of forming a governmental entity that could enter into government-to-government relations with the United States. This report describes the provisions of the reported version of S. 147; outlines some federal statutes and recent cases which might be relevant to the issue of federal recognition of a Native Hawaiian entity; and recounts some legal arguments that have been pr… more
Date: September 27, 2005
Creator: Murphy, M. Maureen
open access

S. 219: The National Employee Savings and Trust Equity Guarantee Act

Description: 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.
Date: August 12, 2005
Creator: Purcell, Patrick J.
open access

401(k) Plans and Retirement Savings: Issues for Congress

Description: Over the past 25 years, defined contribution (DC) plans - including 401(k) plans - have become the most prevalent form of employer-sponsored retirement plan in the United States. This report describes seven major policy issues with respect to defined contribution plans: 1) access to employer-sponsored retirement plans; 2) participation in employer-sponsored plans; 3) contribution rates; 4) investment choices; 5) fee disclosure; 6) leakage from retirement savings; and 7) converting retirement sa… more
Date: July 14, 2009
Creator: Purcell, Patrick & Topoleski, John J.
open access

401(k) Plans and Retirement Savings: Issues for Congress

Description: From Summary: "This report describes seven major policy issues with respect to defined contribution plans include: 1. access to employer-sponsored retirement plans; 2. participation in employer-sponsored plans; 3. contribution rates; 4. investment choices; 5. fee disclosure; 6. leakage from retirement savings; converting retirement savings into income."
Date: January 7, 2011
Creator: Topoleski, John J.
open access

S. 488, H.R. 1343, and Section 406 of H.R. 10: Encouraging Employee Ownership

Description: This report provides background and a policy discussion of similar legislation, S. 488, H.R. 1343 (which passed the House on April 4, 2017), and Section 406 in H.R. 10, the Financial CHOICE Act, which passed the House on June 8, 2017. According to H.R. 1343's sponsor, Representative Randy Hultgren, the legislation is aimed at "eas[ing] the ability of companies to offer ownership to their ... employees."
Date: August 22, 2017
Creator: Shorter, Gary
open access

501(c)(3) Hospitals and the Community Benefit Standard

Description: This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
Date: November 10, 2009
Creator: Lunder, Erika K. & Liu, Edward C.
open access

501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

Description: This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Date: May 17, 2013
Creator: Lunder, Erika K. & Whitaker, L. Paige
open access

501(c)(4)s and the Gift Tax: Legal Analysis

Description: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
open access

527 Groups and Campaign Activity: Analysis Under Campaign Finance and Tax Laws

Description: This report focuses on the controversy surrounding 527 groups in terms of their increased campaign-related activity and their regulation by the federal government. The report describes the origins of the contention and how groups that may not be necessarily "political committees" under FECA (Federal Election Campaign Act) guidelines are still eligible for beneficial tax deductions. This report also examines the extent to which FECA regulates such organizations.
Date: June 12, 2008
Creator: Whitaker, L. Paige & Lunder, Erika
open access

527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. The report will be updated as new proposals are reported.
Date: June 26, 2000
Creator: Morris, Marie B.
Back to Top of Screen