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Military Retirement: Background and Recent Developments

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

Military Retirement: Background and Recent Developments

Description: 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.
Date: April 6, 2016
Creator: Kamarck, Kristy N.
Partner: UNT Libraries Government Documents Department

Military Retirement: Background and Recent Developments

Description: 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.
Date: September 12, 2016
Creator: Kamarck, Kristy N.
Partner: UNT Libraries Government Documents Department

Military Retirement: Background and Recent Developments

Description: 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.
Date: January 6, 2017
Creator: Kamarck, Kristy N.
Partner: UNT Libraries Government Documents Department

Pension Benefit Guaranty Corporation (PBGC) Investment Policy: Issues for Congress

Description: The Pension Benefit Guaranty Corporation is a federal corporation established under Title IV of the Employee Retirement Income Security Act of 1974. It insures private pension beneficiaries against the complete loss of accrued benefits if their defined benefit pension plan is terminated without adequate funding. It receives no appropriations from general revenue. Its operations are financed by insurance premiums set by Congress and paid by sponsors of defined benefit plans, investment income from the assets in its trust fund, and recoveries from the companies formerly responsible for the trusted plans.
Date: September 8, 2008
Creator: Kinneen, Kelly & Purcell, Patrick
Partner: UNT Libraries Government Documents Department

Social Security Notch Issue: A Summary

Description: This report discusses recent attempts at legislative action regarding changes to the computation of benefits under Social Security Amendments of 1977 (P.L. 95-216), which directly affected retirees born in the 5- to 15-year period after 1916. These persons fall in the "notch" between previous Social Security legislation and those affected by the amendments.
Date: March 6, 2003
Creator: Kollmann, Geoffrey
Partner: UNT Libraries Government Documents Department

Social Security Notch Issue: A Summary

Description: This report discusses recent attempts at legislative action regarding changes to the computation of benefits under Social Security Amendments of 1977 (P.L. 95-216), which directly affected retirees born in the 5- to 15-year period after 1916. These persons fall in the "notch" between previous Social Security legislation and those affected by the amendments.
Date: August 5, 2003
Creator: Kollmann, Geoffrey
Partner: UNT Libraries Government Documents Department

Social Security: The Government Pension Offset

Description: This report discusses the Government Pension Offset (GPO) provision, which reduces Social Security benefits that a person receives as a spouse if he or she also has a government pension based on work that was not covered by Social Security. Its purpose is to replicate Social Security’s “dual entitlement” rule, which requires that a Social Security benefit earned as a worker be subtracted from any Social Security spousal benefit to which the worker is eligible. Its intent is to remove an advantage these workers would otherwise receive if they could receive both a government pension and full Social Security spousal benefits. Opponents contend that the provision is basically inaccurate and often unfair. Five bills have been introduced in the 108th Congress that would modify or repeal the provision.
Date: February 13, 2003
Creator: Kollmann, Geoffrey
Partner: UNT Libraries Government Documents Department

Individual Retirement Accounts (IRAs)

Description: Recent changes in the Nation's tax laws have made Individual Retirement Accounts available to many people previously excluded. This report provides general information on IRAs including material explaining these recent changes and their consequences.
Date: June 28, 1983
Creator: Library of Congress. Congressional Research Service.
Partner: UNT Libraries Government Documents Department

Cash Balance Pension Plans: Selected Legal Issues

Description: Over the past few years, cash balance pension plans have received significant attention. In particular, three issues have been controversial: the negative effect of a plan conversion on older employees due to wear-away, the whipsaw effect that may occur when computing a lump-sum payment of benefits prior to normal retirement age, and the claim that these plans violate federal laws prohibiting age discrimination. This report discusses the wear-away and whipsaw issues, a proposal by the Treasury Department that addresses them, and relevant legislation introduced in the 109th Congress (H.R. 2830 and S. 1304).
Date: July 29, 2005
Creator: Lunder, Erika & Staman, Jennifer
Partner: UNT Libraries Government Documents Department

Loss of Federal Pensions for Members of Congress Convicted of Certain Offenses

Description: This report discusses the current law with respect to the loss of the federal pension of a Member of Congress for the conviction of certain crimes and the recent law to limit a former Member's receiving service credit toward a federal pension for any time served as a Member of Congress if that person is convicted of any one of a number of criminal offenses involving abuse of the public trust.
Date: September 12, 2013
Creator: Maskell, Jack
Partner: UNT Libraries Government Documents Department

Veterans' Benefits: Pension Benefit Programs

Description: This report describes several pension benefit programs for veterans and their families, including the eligibility criteria and current benefit levels, and provides data on the number of pension beneficiaries and average annual benefit amounts for FY1999 through FY2013.
Date: June 29, 2015
Creator: Meyerson, Noah P. & Davis, Carol D.
Partner: UNT Libraries Government Documents Department

Veterans' Benefits: Burial Benefits and National Cemeteries

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.
Date: August 30, 2010
Creator: Morman, Armaad R.
Partner: UNT Libraries Government Documents Department

Social Security: The Windfall Elimination Provision (WEP)

Description: This report discusses the 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. The report provides information about how the provision works, who is affected, history and rationale, impacts, and relevant legislation.
Date: May 25, 2016
Creator: Morton, William R.
Partner: UNT Libraries Government Documents Department

Veterans' Benefits: Pension Benefit Programs

Description: This report describes several pension benefit programs for veterans and their families, including the eligibility criteria and current benefit levels, and provides data on the number of pension beneficiaries and average annual benefit amounts for FY1999 through FY2013.
Date: February 13, 2015
Creator: Moulta-Ali, Umar & Davis, Carol D.
Partner: UNT Libraries Government Documents Department