Congressional Research Service Reports - 265 Matching Results

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Credit for Military Service Under Civilian Federal Employee Retirement Systems
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.
H.R. 2830: The Pension Protection Act of 2005
No Description Available.
Former Presidents: Federal Pension and Retirement Benefits
No Description Available.
Automatic Enrollment in Section 401(k) Plans
This report discusses enrollment practices for 401k retirement plans. Historically, most employers that have sponsored retirement savings plans under §401(k) of the Internal Revenue Code (IRC) have required employees to decide whether to enroll in the plan. The Internal Revenue Service (IRS) has issued rulings to inform employers that current law allows them to enroll employees automatically, provided that the employee is notified in advance and is permitted to leave the plan.
Military Retirement: Background and Recent Developments
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.
Military Retirement: Background and Recent Developments
This report discusses the military retirement system. The system currently includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
Military Retirement: Background and Recent Developments
This report discusses the military retirement system. The system currently includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
Military Retirement: Background and Recent Developments
This report discusses the military retirement system, which includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
Military Retirement: Background and Recent Developments
This report discusses the military retirement system. The system currently includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
Military Retirement: Background and Recent Developments
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.
Military Retirement: Background and Recent Developments
This report discusses the military retirement system. The system currently includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
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.
Former Presidents: Pensions, Facilities, and Services
The Former Presidents Act (72 Stat. 838) of 1958 provides financial and practical means to those who have served as President of the United States and still retain certain implicit public duties. In 1958, the cost of former Presidents to the public was an estimated $64,000. In FY84, approximately $27 million will be spent on benefits to former Presidents and their widows. Operation and maintenance of Presidential Libraries was approximately $14.9 million in FY83. This report discusses increasing concerns regarding the amounts and the types of expenditures that have been made.
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.
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits
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.
Retirement Plan Participation and Contributions: Trends from 1998 to 2006
This report discusses worker participation in employer-sponsored retirement plans. The analysis CRS conducted for this report focused on workers aged 21 and older with a paid job in the private sector.
Military Death Benefits: Status and Proposals
This report describes the various death benefits from the Department of Defense, Department of Veterans Affairs (VA), and Social Security available to certain survivors of members of the Armed Forces who die on active duty.
Summary of the Employee Retirement Income Security Act (ERISA)
Due to the recent economic decline and the desire to enact large-scale health reform, the current federal regulation of pension plans, health plans, and other employee benefit plans has received considerable congressional attention. The Employee Retirement Income Security Act of 1974 (ERISA) provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by private-sector employers. ERISA contains various provisions intended to protect the rights of plan participants and beneficiaries in employee benefit plans. This report provides background on the pension laws prior to ERISA, discusses various types of employee benefit plans governed by ERISA, provides an overview of ERISA’s requirements, and includes a glossary of commonly used terms.
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits
This report provides a legislative and cultural history of the Former Presidents Act. It 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.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Pension Sponsorship and Participation: Summary of Recent Trends
No Description Available.
Pension Sponsorship and Participation: Summary of Recent Trends
No Description Available.
Pension Sponsorship and Participation: Summary of Recent Trends
No Description Available.
Pension Sponsorship and Participation: Summary of Recent Trends
No Description Available.
Pension Sponsorship and Participation: Summary of Recent Trends
No Description Available.
Retirement Plan Participation and Contributions: Trends from 1998 to 2003
No Description Available.
The Market for Retirement Annuities
A retirement annuity allows an individual to purchase a regular payment stream from an insurance company to last his lifetime. Despite the ability of the product to eliminate the risk that a retiree will outlive his assets, few retirement annuities have been sold in the individual market. In addition, the number of individuals who annuitize their defined contribution retirement plan balances remains small. New products are emerging that would offer alternate annuity designs and make annuity prices more attractive. This report discusses legislation has been proposed in the 109th Congress that would enhance the tax treatment of annuities and encourage the growth of stand-alone annuity and combined annuity and long-term care products.