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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.
Partner: UNT Libraries Government Documents Department

Funding Postal Service Obligations to the Civil Service Retirement System

Description: This report provides background on the U.S. Postal Service's (USPS) funding of its retirement obligations, describes and analyzes the Office of Personnel Management (OPM) recalculation, and discusses considerations Congress may bring to bear on the draft legislation.
Date: January 2, 2003
Creator: Purcell, Patrick & Stevens, Nye
Partner: UNT Libraries Government Documents Department

Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Description: This report provides background information and issues for Congress on the sustainment and modernization of the Coast Guard's polar icebreaker fleet. Congressional decisions on this issue could affect Coast Guard funding requirements, the Coast Guard's ability to perform its polar missions, and the U.S. shipbuilding industrial base.
Date: November 20, 2015
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

The Worker, Retiree, and Employer Recovery Act of 2008: An Overview

Description: This report highlights the provisions of the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA) (P.L. 110-455) relating to the economic crisis. This report also discusses certain technical corrections to the Pension Protection Act made by WRERA, and certain other notable provisions of the Act affecting retirement plans and benefits.
Date: January 29, 2009
Creator: Staman, Jennifer
Partner: UNT Libraries Government Documents Department

Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Description: This report provides background information and issues for Congress on the sustainment and modernization of the Coast Guard's polar icebreaker fleet. Congress's decisions on this issue could affect Coast Guard funding requirements, the Coast Guard's ability to perform its polar missions, and the U.S. shipbuilding industrial base.
Date: April 4, 2016
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Worker Participation in Employer-Sponsored Pensions: A Fact Sheet

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).
Date: March 26, 2014
Creator: Topoleski, John J.
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
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.
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.
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
Partner: UNT Libraries Government Documents Department

Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings

Description: This report discusses Individual Retirement Arrangements (IRA) and their tax incentives. Many workers covered by employer-sponsored retirement plans do not work long enough with one employer to be entitled to a pension. Others may be covered by a profit-sharing plan to which the employer may have little or no profits to contribute. Since these individuals were "covered" by a retirement plan, they were ineligible to make tax-deductible contributions to a tax-sheltered Individual Retirement Arrangement (IRA). Many observers considered this a tax inequity and felt that all employees should be eligible to establish their own IRAs or make tax-deductible contributions to their employer's plan. Congress responded to this situation by approving retirement savings incentives for all workers as part of the tax cut bill (H.R. 4242). All workers, whether or not covered by an employer pension plan, are now permitted tax deductible contributions to IRAs up to $2,000 a year.
Date: November 22, 1982
Creator: Schmitt, Ray
Partner: UNT Libraries Government Documents Department

Pension Issues: Lump-Sum Distributions and Retirement Income Security

Description: This report covers several issues regarding pensions. Forty-seven percent of all workers aged 21 and older participated in employer-sponsored retirement plans in 2006, but not all of these workers will receive a pension or other income from these plans when they retire.
Date: January 7, 2009
Creator: Purcell, Patrick
Partner: UNT Libraries Government Documents Department

Military Retirement: Major Legislative Issues

Description: This report discusses various proposed changes to the military retirement system, which includes benefits for retirement after an active or reserve military career, disability retirement, and survivor benefits for eligible survivors of deceased retirees. Major issues include whether some or all military retirees should be allowed to receive both military retired pay and any VA disability compensation to which they are otherwise entitled -- referred to as "concurrent receipt" -- whether some military personnel should be entitled to military retired pay with less than 20 years of service, and whether many more personnel should serve well past the 20-year point before retiring.
Date: October 21, 2003
Creator: Goldich, Robert L.
Partner: UNT Libraries Government Documents Department

Veterans' Pensions: Fact Sheet

Description: This report discusses veterans' pensions, which are monthly cash payments made to qualified veterans or survivors so that their total income from all countable sources reach specified annual levels and are administered by the Department of Veteran Affairs (VA).
Date: February 26, 2001
Creator: Snook, Dennis W. & Alice D. Butler
Partner: UNT Libraries Government Documents Department

Congressional Salaries and Allowances

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: January 15, 2013
Creator: Brudnick, Ida A.
Partner: UNT Libraries Government Documents Department

Federal Employees’ Retirement System: Budget and Trust Fund Issues

Description: Retirement annuities for civilian federal employees are provided mainly through two programs: the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS). These annuities are financed through a combination of employee contributions and payments made by the federal government to the civil service retirement trust fund. This report discusses the two programs, how they work, and how they are financed.
Date: September 27, 2012
Creator: Purcell, Patrick J.
Partner: UNT Libraries Government Documents Department