Congressional Research Service Reports - 284 Matching Results

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The Military Survivor Benefit Plan: A Description of Its Provisions
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Retirement Plan Participation and Contributions: Trends from 1998 to 2003
No Description Available.
Annuities and the Securities and Exchange Commission Proposed Rule 151A
The Securities and Exchange Commission (SEC) recently released a proposed rule that would effectively reclassify equity indexed annuities as a security product in addition to being an insurance product. This report presents the different types of annuities, explains the taxation of annuities, and disentangles the federal and state roles in the regulation of annuities. It outlines the proposed SEC rule and its current status.
Military Retirement: Major Legislative Issues
No Description Available.
Concurrent Receipt: Background and Issues for Congress
This report addresses the issue of concurrent receipt, which is when a person receives both military retirement pay and Veterans Administration (VA) disability pay in the full amounts due to them. It discusses the two primary components of the concurrent receipt program: Combat Related Special Compensation (CRSC) and Concurrent Retirement and Disability Payments (CRDP), and also reviews the possible legislative expansion of the program to additional populations with several potential options for Congress to consider.
Pension Sponsorship and Participation: Summary of Recent Trends
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.
Military Death Benefits: Status and Proposals
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
Military Retirement: Major Legislative Issues
No Description Available.
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.
Pension Sponsorship and Participation: Summary of Recent Trends
No Description Available.
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits
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.
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.
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits
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.
Pension Benefit Guaranty Corporation (PBGC): A Fact Sheet
The Pension Benefit Guaranty Corporation (PBGC) is a federal government agency established in 1974 by the Employee Retirement Income Security Act (ERISA; P.L. 93-406). It was created to protect the pensions of participants and beneficiaries covered by private sector, defined benefit (DB) plans. The PBGC is chaired by the Secretary of Labor, with the Secretaries of the Treasury and Commerce serving as board members. In the 112th Congress, an amendment offered by Senate Majority Leader Harry Reid to S. 1813, Moving Ahead for Progress in the 21st Century (MAP-21), contains provisions that would address the use of excess defined benefit pension plan assets and the interest rates that defined benefit plans use to value plan liabilities.
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.
Private Pension Reform Legislation-93rd Congress Comparison of H.R. 10470 (H.R. 4200 as passed by the Senate) With Hr. 2 (as reported by the House Education and Labor Committee)
This report compares two bills H.R. 10470 and H.R. 2 from the 93rd Congress which are related to private pension reform.
The Historical Development of the Private Pension System
This report discusses the historical development of private pensions plans in the United States.
Private Pension Plan Terminations: Is Federal Insurance Necessary and Feasible?
This report discusses pros and cons of creating a federally run private pension plan termination insurance program.
Private Pension Reform: A Look at What Happened in the 92nd Congress
This report discusses legislative proposals and bills passed in the 92nd Congress related to private pension plan reform.
Private Pension Plan Reform: A Summary of the Employee Retirement Income Security Act of 1974
This report discusses the Employee Retirement Income Security Act of 1974 (P. L. 93-406) and private pension plan reform.
Data on Multiemployer Defined Benefit (DB) Pension Plans
This report provides data on multiemployer defined benefit (DB) plans categorized in several ways. First, the report categorizes the data based on plans' zone status in 2015. Next, it provides a year-by-year breakdown of the number of plans that are expected to become insolvent and the number of participants in those plans. Finally, the report provides information on the 25 largest multiemployer DB plans in 2015 (each plan has at least 75,000 participants).
When the City Goes Broke: Pensions, Retirees, and Municipal Bankruptcies
This report first explains how, under current bankruptcy law, Chapter 9 (municipalities) debtors have significant freedom to modify their outstanding pension obligations through the bankruptcy process. The report then explores proposals to alter the legal principles governing the adjustment of municipal pensions in bankruptcy.
Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress
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.
Brief Facts About Congressional Pensions
This report contains a table that lists the number of retired Members of Congress and the average amount of congressional pension they receive in retirement.
Funding Postal Service Obligations to the Civil Service Retirement System
No Description Available.
Pensions and Retirement Saving Plans: Comparison of H.R. 1776 with Current Law
No Description Available.
Employer Stock in Retirement Plans: Bills in the 107th Congress
In the wake of the bankruptcy of Enron Corporation, numerous bills have been introduced in the 107th Congress with the intent of protecting workers from the financial losses that employees risk when they invest a large proportion of their retirement savings in securities issued by their employers. Legislative proposals include some that would directly regulate the proportion of employees’ retirement savings that can be comprised of employer securities, and others that would encourage education of employees on financial matters without imposing a cap on employee investment in employer securities.
Funding Postal Service Obligations to the Civil Service Retirement System
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.
Veterans' Benefits: Pension Benefit Programs
The Department of Veterans Affairs (VA) administers several pension benefit programs for veterans as well as their surviving spouses and dependent children. The most current pension programs available (for those meeting the eligibility criteria on or after January 1, 1979) are the Improved Disability Pension for certain low-income veterans and the Improved Death Pension for certain low-income surviving spouses or children of veterans. There is also a special pension for Medal of Honor recipients. This report describes these programs, including the eligibility criteria and current benefit levels. This report will be updated as needed to reflect legislative activity and changes to benefits or eligibility requirements.
Veterans' Benefits: Pension Benefit Programs
This report describes several pension benefit programs for veterans and their families, including the eligibility criteria and current benefit levels.
Veterans' Benefits: Pension Benefit Programs
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.
Veterans' Benefits: Pension Benefit Programs
This report describes several pension benefit programs for veterans and their families, including the eligibility criteria and current benefit levels.
Military Retirement: Background and Recent Developments
This report discusses the nature of the military retirement system. The military retirement system is a non-contributory, defined benefit system that has historically been viewed as a significant incentive in retaining a career military force. The system currently 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.
Veterans' Benefits: Pension Benefit Programs
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.
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.
Veterans' Benefits: Pension Benefit Programs
The Department of Veterans Affairs (VA) administers several pension benefit programs for veterans as well as their surviving spouses and dependent children. The most current pension programs available (for those meeting the eligibility criteria on or after January 1, 1979) are the Improved Disability Pension for certain low-income veterans and the Improved Death Pension for certain low-income surviving spouses or children of veterans. There is also a special pension for Medal of Honor recipients. This report describes these programs, including the eligibility criteria and current benefit levels. This report will be updated as needed to reflect legislative activity and changes to benefits or eligibility requirements.
Veterans' Benefits: Pension Benefit Programs
This report describes pension benefit programs offered by the Department of Veterans Affairs (VA), including the eligibility criteria and current benefit levels, and provides data on the number of pension beneficiaries in FY2010. The most current pension programs available (for those meeting the eligibility criteria on or after January 1, 1979) are the Improved Disability Pension for certain low-income veterans, the Improved Death Pension for certain low-income surviving spouses or children of veterans, as well as a special pension for Medal of Honor recipients.
The Worker, Retiree, and Employer Recovery Act of 2008: An Overview
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.
Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress
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.
Veterans' Benefits: Pension Benefit Programs
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.
Military Retirement: Major Legislative Issues
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.
Veterans' Pensions: Fact Sheet
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).
Fee Disclosure in Defined Contribution Retirement Plans: Background and Legislation
This report provides information on the kinds of fees that are charged in 401(k) and other defined contribution plans and details the provisions of bills introduced in the 111th Congress that address fee disclosure in retirement plans.
Congressional Salaries and Allowances
This report provides basic information on congressional salaries and allowances. First, the report briefly summarizes the current salary of Members of Congress, limits on their outside earned income and honoraria, and applicable health insurance and retirement benefits. Second, it provides information on allowances available to Representatives and Senators to support them in their official and representational duties as Members. Third, it provides the salaries and allowances available to the Speaker of the House and the Vice President, as President of the Senate, and lists the salaries of congressional officers and officials and committee staff.
Who Is a "Veteran"?--Basic Eligibility for Veterans' Benefits
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. The U.S. Department of Veterans Affairs (VA) offers a broad range of benefits to U.S. Armed Forces veterans and certain members of their families. Among these benefits are various types of financial assistance, including monthly cash payments to disabled veterans, health care, education, and housing.