Congressional Research Service Reports - 318 Matching Results
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- Military Benefits for Former Spouses: Legislation and Policy Issues
- This report provides a general discussion of legislative provisions and proposals relating to the military benefits for former spouses. Questions that this report seeks to answer include: What benefits can former spouses of members or retirees of the uniformed services receive under law? What role do the services play in facilitating delivery of those benefits? What practical problems arise in the implementation of and service involvement in claims on those benefits? How does the current system for a divorce-related division of military retired pay work?
- Cost-Of-Living Adjustments for Federal Civil Service Annuities
- This report discusses cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employee Retirement System (FERS). It includes the formulas used to calculate rates of inflation, amounts paid, and a table of retirement benefits.
- 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.
- 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.
- Worker Participation in Employer-Sponsored Pensions: A Fact Sheet
- 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), 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.
- 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.
- 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.
- Social Security: Cost-of-Living Adjustments
- This report discusses the issues surrounding Social Security recipients that usually receive an annual cost-of-living adjustment (COLA).
- 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.
- Social Security: The Windfall Elimination Provision (WEP)
- 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.
- 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.
- Traditional and Roth Individual Retirement Accounts (IRAs): A Primer
- This report describes the primary features of two common retirement savings accounts that are available to individuals: traditional and Roth Individual Retirement Accounts (IRAs). In response to concerns over the adequacy of retirement savings, Congress has created incentives to encourage individuals to save more for retirement through a variety of retirement plans. Some retirement plans are employer-sponsored, such as 401(k) plans, and others are established by individual employees, such as IRAs.
- 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.
- 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.
- 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.
- Veterans' Benefits: Burial Benefits and National Cemeteries
- This report provides a descriptive analysis of both nonmonetary and monetary burial benefits and national cemeteries. It addresses congressional and constituent issues.
- Employer Wellness Programs and Genetic Information: Frequently Asked Questions
- No Description Available.
- 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.
- Federal Reserve: Dividends Paid to Commercial Banks
- 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.
- Cost-of-Living Adjustments for Federal Civil Service Annuities
- 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.
- Pension Sponsorship and Participation: Summary of Recent Trends
- This report discusses trends that will affect the economic well-being of future retirees.
- 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.
- Federal Employees' Retirement System: Budget and Trust Fund Issues
- 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.
- Who Is a "Veteran"?--Basic Eligibility for Veterans' Benefits
- This report examines the basic eligibility criteria for Veterans' Administration (VA) benefits, including the eligibility of members of the National Guard and reserve components.
- Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options
- This report discusses the nature of multiemployer defined benefit (DB) pension plans, and issues regarding their financial solvency. DB pension plans are sponsored by more than one employer and maintained as part of a collective bargaining agreement.
- Federal Employees' Retirement System: Benefits and Financing
- 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.
- Social Security: The Windfall Elimination Provision (WEP)
- 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.
- 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.
- 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.
- 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.
- 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: The Impact of Military Discharges on Basic Eligibility
- 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.
- 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.
- Traditional and Roth Individual Retirement Accounts (IRAs): A Primer
- 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.
- Qualified Charitable Distributions from Individual Retirement Accounts: Features and Legislative History
- 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.
- Worker Participation in Employer-Sponsored Pensions: A Fact Sheet
- 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.
- Congressional Salaries and Allowances: In Brief
- 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.
- Social Security: Cost-of-Living Adjustments
- 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.
- Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options
- This report discusses the nature of multiemployer defined benefit (DB) pension plans, and issues regarding their financial solvency.
- Veterans' Benefits: The Department of Veterans Affairs and the Duty to Assist Claimants
- This report analyzes court decisions that have examined the Department of Veterans Affairs' (VA's) obligation to assist veterans during the claims process.
- The Effect of Firm Bankruptcy on Retiree Benefits, with Applications to the Automotive and Coal Industries
- 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.
- 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.
- Social Security: The Government Pension Offset (GPO)
- This report discusses the social security benefits and the spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records.
- Social Security: The Windfall Elimination Provision (WEP)
- This report discusses 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. Opponents contend the provision is basically imprecise and can be unfair.
- Retirement Benefits for Members of Congress
- This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
- 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.
- Retirement and Survivor Annuities for Former Spouses of Federal Employees
- This report discusses the retirement benefits for federal employees that are governed by chapters 83 (CSRS) and 84 (FERS) of Title 5 of the United States Code.
- Credit for Military Service Under Civilian Federal Employee Retirement Systems
- This report discusses the Crediting Military Service under the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System (FERS). Under both CSRS and FERS, federal employees who have served on active duty in the military can have their years of military service counted for retirement eligibility and pension benefits.
- Worker Participation in Employer-Sponsored Pensions: A Fact Sheet
- 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).
- Disability Retirement for Federal Employees
- This report describes recent trends in the number of civil service annuitants and the financial status of the Civil Service Retirement and Disability Fund.