Military Retirement: Background and Recent Developments

Military Retirement: Background and Recent Developments

Date: January 27, 2014
Creator: Burrelli, David F. & Salazar Torreon, Barbara
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Federal Employees' Retirement System: Benefits and Financing

Federal Employees' Retirement System: Benefits and Financing

Date: December 20, 2013
Creator: Isaacs, Katelin P.
Description: This report discusses the retirement systems in place for federal employees. Most civilian federal employees who were hired before 1984 are covered by the Civil Service Retirement System, and contribute 7.0% of their pay to a retirement fund. Federal employees hired in 1984 or later are covered by the Federal Employees' Retirement System and contribute 0.8% of their pay to a retirement fund. Both require participants to contribute toward the cost of their pensions through a payroll tax. This report also summarizes relevant legislation in the 113th Congress that would make significant changes to federal benefits and financing, including H.J.Res. 59, S. 18, S. 1678, and H.R. 3639.
Contributing Partner: UNT Libraries Government Documents Department
Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: November 1, 2013
Creator: Isaacs, Katelin P.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Social Security: The Government Pension Offset (GPO)

Social Security: The Government Pension Offset (GPO)

Date: April 23, 2014
Creator: Sidor, Gary
Description: This report discusses the social security benefits and the spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records.
Contributing Partner: UNT Libraries Government Documents Department
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Date: April 9, 2014
Creator: Ginsberg, Wendy
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Federal Employees' Retirement System: Benefits and Financing

Federal Employees' Retirement System: Benefits and Financing

Date: January 30, 2014
Creator: Isaacs, Katelin P.
Description: This report discusses the retirement systems in place for federal employees including the Civil Service Retirement System (for employees hired before 1984) and the Federal Employees' Retirement System (for employees hired in 1984 or later). Both programs require participants to contribute toward the cost of their pensions through a payroll tax. This report also summarizes relevant legislation in the 113th Congress that would make significant changes to federal benefits and financing, including H.J.Res. 59, S. 18, S. 1678, and H.R. 3639.
Contributing Partner: UNT Libraries Government Documents Department
Disability Retirement for Federal Employees

Disability Retirement for Federal Employees

Date: March 25, 2014
Creator: Isaacs, Katelin P.
Description: This report describes recent trends in the number of civil service annuitants and the financial status of the Civil Service Retirement and Disability Fund.
Contributing Partner: UNT Libraries Government Documents Department
Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Date: March 26, 2014
Creator: Topoleski, John J.
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).
Contributing Partner: UNT Libraries Government Documents Department
Military Retirement: Background and Recent Developments

Military Retirement: Background and Recent Developments

Date: May 28, 2014
Creator: Burrelli, David F. & Salazar Torreon, Barbara
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Securities and Exchange Commission Rule 151A and Annuities: Issues and Legislation

Securities and Exchange Commission Rule 151A and Annuities: Issues and Legislation

Date: July 1, 2010
Creator: Webel, Baird & Miller, Rena S.
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.
Contributing Partner: UNT Libraries Government Documents Department
Military Retirement: Background and Recent Developments

Military Retirement: Background and Recent Developments

Date: July 27, 2010
Creator: Henning, Charles A.
Description: This report discusses the nature of the military retirement system. The military retirement system is a non-contributory, defined benefit system that has historically been viewed as a significant incentive in retaining a career military force. The system currently 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.
Contributing Partner: UNT Libraries Government Documents Department
Veterans Affairs: Benefits for Service-Connected Disabilities

Veterans Affairs: Benefits for Service-Connected Disabilities

Date: June 16, 2010
Creator: Weimer, Douglas R.
Description: This report describes disability compensation, which is a benefit Congress provides to American veterans and their dependents through the United States Department of Veterans Affairs (VA). Disability compensation is a monthly cash benefit program for veterans currently impaired from past service-connected activities.
Contributing Partner: UNT Libraries Government Documents Department
Credit for Military Service Under Civilian Federal Employee Retirement Systems

Credit for Military Service Under Civilian Federal Employee Retirement Systems

Date: December 30, 2010
Creator: Isaacs, Katelin P.
Description: Federal employees with permanent appointments earn pension benefits under one of two retirement plans. Employees hired after 1983 participate in the Federal Employees' Retirement System (FERS). Employees hired before 1984 participate in the Civil Service Retirement System (CSRS) unless they elected to transfer to the FERS during open seasons held in 1987 and 1998. This report discusses the changes in legislation that allowed veterans who subsequently became civilian federal employees to count their years of active-duty military service toward retirement eligibility and pension benefits under CSRS.
Contributing Partner: UNT Libraries Government Documents Department
Social Security: Cost-of-Living Adjustments

Social Security: Cost-of-Living Adjustments

Date: October 29, 2014
Creator: Sidor, Gary
Description: To compensate for the effects of inflation, Social Security recipients usually receive an annual cost-of-living adjustment (COLA). Benefits will be increased by 1.7% in 2015, following an increase of 1.5% in 2014. This report discusses how the COLA is determined.
Contributing Partner: UNT Libraries Government Documents Department
Veterans' Benefits: Burial Benefits and National Cemeteries

Veterans' Benefits: Burial Benefits and National Cemeteries

Date: August 30, 2010
Creator: Morman, Armaad R.
Description: This report provides a descriptive analysis of both nonmonetary and monetary burial benefits and national cemeteries. This report addresses congressional and constituent issues such as who is eligible to receive burial benefits; who can be buried in a national cemetery; what plans does the Department of Veterans Affairs have to build new or expand existing national cemeteries; and what benefits does the VA provide, among others.
Contributing Partner: UNT Libraries Government Documents Department
Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options

Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options

Date: October 7, 2014
Creator: Topoleski, John J.
Description: This report discusses the nature of multiemployer defined benefit (DB) pension plans, and issues regarding their financial solvency.
Contributing Partner: UNT Libraries Government Documents Department
Early Withdrawals and Required Minimum Distributions in Retirement Accounts: Issues for Congress

Early Withdrawals and Required Minimum Distributions in Retirement Accounts: Issues for Congress

Date: January 7, 2011
Creator: Topoleski, John J.
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 discussed. Finally, the report discusses the kinds of proposals offered to either suspend or eliminate the early withdrawal penalty or the required minimum distribution provision.
Contributing Partner: UNT Libraries Government Documents Department
The Effect of Firm Bankruptcy on Retiree Benefits, with Applications to the Automotive and Coal Industries

The Effect of Firm Bankruptcy on Retiree Benefits, with Applications to the Automotive and Coal Industries

Date: September 22, 2014
Creator: Rapaport, Carol
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Date: March 21, 2013
Creator: Ginsberg, Wendy
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Date: August 22, 2008
Creator: Ginsberg, Wendy
Description: This report describes the benefits Presidents receive upon leaving office, details the history of the Former Presidents Act (FPA), and analyzes some legislative options for the 110th Congress related to former Presidents.
Contributing Partner: UNT Libraries Government Documents Department
Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

Date: February 2, 2015
Creator: Topoleski, John J.
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.
Contributing Partner: UNT Libraries Government Documents Department
Automatic Cost of Living Adjustments: Some Economic and Practical Considerations

Automatic Cost of Living Adjustments: Some Economic and Practical Considerations

Date: January 11, 2010
Creator: Cashell, Brian W.
Description: This report looks at how automatic cost-of-living adjustments (COLAs) influence the budget and identifies major programs that have indexing provisions. It also explains what price indexes attempt to measure and discusses some of their weaknesses. Finally, it points out some practical things to keep in mind when establishing an indexing provision.
Contributing Partner: UNT Libraries Government Documents Department
Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Date: February 12, 2015
Creator: Topoleski, John J.
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.
Contributing Partner: UNT Libraries Government Documents Department
Military Retirement: Background and Recent Developments

Military Retirement: Background and Recent Developments

Date: April 30, 2015
Creator: Kamarck, Kristy N.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
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