Federal Pensions: Judicial Survivors' Annuities System Costs

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A letter report issued by the General Accounting Office with an abstract that begins "The Federal Courts Administration Act of 1992 requires GAO to review certain aspects of the Judicial Survivors' Annuities System (JSAS), one of several survivor benefit plans applicable to federal employees. JSAS provides annuities to surviving spouses and dependent children of deceased Supreme Court Justices, judges of the United States, and other participating judicial officials. For the 3 years covered by GAO's review, the judges' contributions represented more than 50 percent of the JSAS normal costs for fiscal year 1999, but less than 50 percent for fiscal ... continued below

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United States. General Accounting Office. June 26, 2002.

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Description

A letter report issued by the General Accounting Office with an abstract that begins "The Federal Courts Administration Act of 1992 requires GAO to review certain aspects of the Judicial Survivors' Annuities System (JSAS), one of several survivor benefit plans applicable to federal employees. JSAS provides annuities to surviving spouses and dependent children of deceased Supreme Court Justices, judges of the United States, and other participating judicial officials. For the 3 years covered by GAO's review, the judges' contributions represented more than 50 percent of the JSAS normal costs for fiscal year 1999, but less than 50 percent for fiscal years 2000 and 2001. To cover 50 percent of JSAS estimated future normal costs, the judges' contributions would need to increase by 0.1 percentage point above the 2.2 percent of salaries paid by retired judges. However, increasing required contributions could reduce the judges' rate of participation even though increasing participation was one of the main reasons for enhancing JSAS benefits and reducing judges' contributions in 1992."

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Government Accountability Office Reports

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for the U.S. Congress investigating how the federal government spends taxpayers' money. Its goal is to increase accountability and improve the performance of the federal government. The Government Accountability Office Reports Collection consists of over 13,000 documents on a variety of topics ranging from fiscal issues to international affairs.

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  • June 26, 2002

Added to The UNT Digital Library

  • June 11, 2014, 5:03 a.m.

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United States. General Accounting Office. Federal Pensions: Judicial Survivors' Annuities System Costs, report, June 26, 2002; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc291686/: accessed November 21, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.