Congressional Research Service Reports - Browse

ABOUT BROWSE FEED

Federal Reserve: Dividends Paid to Commercial Banks

Description: This report briefly provides background on dividends paid to banks by the Federal Reserve (Fed), which would be reduced in the Senate-passed highway trust fund bill (H.R. 22) as a budgetary offset.
Date: October 28, 2015
Creator: Labonte, Marc & Murphy, M. M.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Cost-of-Living Adjustments for Federal Civil Service Annuities

Description: This report discusses the Cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS) and government retirees, as well as related legislation.
Date: October 15, 2015
Creator: Isaacs, Katelin P.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Veterans' Benefits: Pension Benefit Programs

Description: This report discusses selected veteran pension programs administered by the Department of Veterans Affairs (VA). This report also discusses the eligibility criteria and current benefit levels of these programs and provides data on the number of pension beneficiaries and average annual benefit amounts for FY1999 through FY2013.
Date: September 9, 2015
Creator: Szymendera, Scott D. & Davis, Carol D.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal Employees' Retirement System: Budget and Trust Fund Issues

Description: This report discusses the two retirement systems for federal employees: (1) the Civil Service Retirement System (CSRS) for individuals hired before 1984, and (2) the Federal Employees' Retirement System (FERS) for individuals hired in 1984 or later.
Date: August 24, 2015
Creator: Isaacs, Katelin P.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Who Is a "Veteran"?--Basic Eligibility for Veterans' Benefits

Description: This report examines the basic eligibility criteria for Veterans' Administration (VA) benefits, including the eligibility of members of the National Guard and reserve components.
Date: August 19, 2015
Creator: Szymendera, Scott D.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal Employees' Retirement System: Benefits and Financing

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.
Date: July 15, 2015
Creator: Isaacs, Katelin P.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Social Security: The Windfall Elimination Provision (WEP)

Description: This report discusses the windfall elimination provision (WEP) 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.
Date: June 30, 2015
Creator: Sidor, Gary
Item Type: Report
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.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Who is a "Veteran"?--Basic Eligibility for Veterans' Benefits

Description: This report examines the basic eligibility criteria for VA administered veterans' benefits, including the issue of eligibility of members of the National Guard and reserve components.
Date: June 26, 2015
Creator: Meyerson, Noah P.
Item Type: Report
Partner: UNT Libraries Government Documents Department

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

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.
Date: May 27, 2015
Creator: Ginsberg, Wendy & Richardson, Daniel J.
Item Type: Report
Partner: UNT Libraries Government Documents Department

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.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Veterans' Benefits: The Impact of Military Discharges on Basic Eligibility

Description: This report discusses the discharge or separation requirement for veteran status or, more specifically, how the VA assesses character of service to determine whether a former servicemember's separation from the military can be considered other than dishonorable.
Date: March 6, 2015
Creator: Moulta-Ali, Umar & Panangala, Sidath Viranga
Item Type: Report
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.
Item Type: Report
Partner: UNT Libraries Government Documents Department

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

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.
Date: February 12, 2015
Creator: Topoleski, John J.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Qualified Charitable Distributions from Individual Retirement Accounts: Features and Legislative History

Description: A provision of the Pension Protection Act of 2006 (P.L. 109-280) allows tax-free distributions from Individual Retirement Accounts (IRAs) for charitable purposes. This report describes the IRA Qualified Charitable Distribution (QCD) provision.
Date: February 4, 2015
Creator: Topoleski, John J. & Sidor, Gary
Item Type: Report
Partner: UNT Libraries Government Documents Department

Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

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.
Date: February 2, 2015
Creator: Topoleski, John J.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Congressional Salaries and Allowances: In Brief

Description: This report provides basic information on congressional salaries and allowances and recent developments. First, the report briefly summarizes the current salary of Members of Congress; limits or prohibitions on their outside earned income, honoraria, and tax deductions; options for life and health insurance; and retirement benefits. Second, the report provides information on allowances available to Representatives and Senators to support them in their official and representational duties.
Date: December 30, 2014
Creator: Brudnick, Ida A.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Social Security: Cost-of-Living Adjustments

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.
Date: October 29, 2014
Creator: Sidor, Gary
Item Type: Report
Partner: UNT Libraries Government Documents Department

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

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.
Date: September 22, 2014
Creator: Rapaport, Carol
Item Type: Report
Partner: UNT Libraries Government Documents Department

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: May 28, 2014
Creator: Burrelli, David F. & Salazar Torreon, Barbara
Item Type: Report
Partner: UNT Libraries Government Documents Department