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401(K) Plans: Certain Investment Options and Practices That May Restrict Withdrawals Not Widely Understood

Description: A letter report issued by the Government Accountability Office with an abstract that begins "401(k) plan sponsors are responsible for offering an array of appropriate investment options, and participants are responsible for directing their investments among those options. While participants expect to be able to switch investment options or withdraw money from their accounts, during the recent economic downturn, some 401(k) plan sponsors and participants found that they were restricted from doing so. GAO was asked to (1) identify some of the specific investments and practices that prevented plan sponsors and participants from accessing their 401(k) plan assets and (2) determine any changes the Department of Labor (Labor) could make to assist sponsors in understanding the challenges posed by the investments and practices that restricted withdrawals. To do this, GAO reviewed relevant federal laws and regulations and consulted with experts, federal officials, service providers, and plan sponsors."
Date: March 10, 2011
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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501(c)(3) Hospitals and the Community Benefit Standard

Description: This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
Date: November 10, 2009
Creator: Lunder, Erika K. & Liu, Edward C.
Partner: UNT Libraries Government Documents Department
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501(c)(4)s and the Gift Tax: Legal Analysis

Description: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
Partner: UNT Libraries Government Documents Department
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2009 Tax Filing Season: IRS Met Many 2009 Goals, but Telephone Access Remained Low, and Taxpayer Service and Enforcement Could Be Improved

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) filing season is an enormous undertaking that includes processing tax returns, issuing refunds, and responding to taxpayer questions. IRS's efforts to ensure compliance begin during the filing season. GAO was asked to assess IRS's 2009 filing season performance, identify ways to reduce taxpayers' use of short-term, high-interest refund anticipation loans (RAL) offered by paid preparers or banks, and identify ways to enhance compliance during processing. GAO analyzed IRS performance data, reviewed IRS operations, interviewed IRS officials, and reviewed its compliance programs and relevant statutes."
Date: December 10, 2009
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Accelerated Vehicle Retirement for Fuel Economy: "Cash for Clunkers"

Description: This report outlines the key provisions of the Consumer Assistance to Recycle and Save (CARS) program, discusses the initial impact of the program and some of the concerns raised by Senators. It also summarizes similar programs in other countries.
Date: August 10, 2009
Creator: Yacobucci, Brent D. & Canis, Bill
Partner: UNT Libraries Government Documents Department
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Advance Earned Income Tax Credit: Low Use and Small Dollars Paid Impede IRS's Efforts to Reduce High Noncompliance

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The Advance Earned Income Tax Credit (AEITC) allows individuals to receive a portion of the Earned Income Tax Credit (EITC) in their paychecks, instead of receiving all of it when filing their year-end tax return. Limited research has been conducted on the AEITC since GAO last examined it in the early 1990s. GAO was asked to determine (1) how many individuals received the AEITC compared with the EITC in tax years 2002 through 2004, what actions, if any, have been taken to increase use, and the potential for increases in use in the future; (2) the extent of noncompliance, if any, associated with the AEITC; and (3) how well the Internal Revenue Service's (IRS) procedures address the areas of noncompliance. To address these questions, GAO analyzed Forms W-2 and tax return data and interviewed IRS and Social Security Administration (SSA) officials."
Date: August 10, 2007
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Advertising by the Federal Government: An Overview

Description: This report looks at what government agencies are spending on advertising, including the difficulties of estimating advertising expenditures and the restrictions on government advertising.
Date: March 10, 2011
Creator: Kosar, Kevin R.
Partner: UNT Libraries Government Documents Department
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Aerodynamic, structural, and trajectory analysis of ASTRID-1 vehicle

Description: The Johns Hopkins University/Applied Physics Laboratory, JHU/API, in support of Lawrence Livermore National Laboratory, LLNL, is conducting aerodynamic, trajectory, and structural analysis of the Advanced Single Stage Technology Rapid Insertion Demonstration (ASTRID) vehicle, being launched out of Vandenberg Air Force Base (VAFB) in February 1994. The launch is designated ASTRID-1 and is the first in a series of three that will be launched out of VAFB. Launch dates for the next two flights have not been identified, but they are scheduled for the 1994-1995 time frame. The primary goal of the ASTRID-1 flight is to test the LLNL light weight thrust on demand bi-propellant pumped divert propulsion system. The system is employed as the main thrusters for the ASTRID-1 vehicle and uses hydrazine as the mono-propellant. The major conclusions are: (1) The vehicle is very stable throughout flight (stability margin = 17 to 24 inches); (2) The aerodynamic frequency and the roll rate are such that pitch-roll interactions will be small; (3) The high stability margin combined with the high launcher elevation angle makes the vehicle flight path highly sensitive to perturbations during the initial phase of flight, i.e., during the first second of flight after leaving the rail; (4) The major impact dispersions for the test flight are due to winds. The wind impact dispersions are 90% dictated by the low altitude, 0 to 1000 ft., wind conditions; and (5) In order to minimize wind dispersions, head wind conditions are favored for the launch as November VAFB mean tail winds result in land impacts. The ballistic wind methodology can be employed to assess the impact points of winds at the launch site.
Date: February 10, 1994
Creator: Glover, L. S.; Iwaskiw, A. P.; Oursler, M. A.; Perini, L. L. & Schaefer, E. D.
Partner: UNT Libraries Government Documents Department
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Afghanistan Casualties: Military Forces and Civilians

Description: This report collects statistics from a variety of sources on casualties sustained during Operation Enduring Freedom (OEF), which began on October 7, 2001, and is ongoing. OEF actions take place primarily in Afghanistan; however, OEF casualties also include American casualties in Pakistan, Uzbekistan, Guantanamo Bay (Cuba), Djibouti, Eritrea, Ethiopia, Jordan, Kenya, Kyrgyzstan, the Philippines, Seychelles, Sudan, Tajikistan, Turkey, and Yemen.
Date: May 10, 2012
Creator: Chesser, Susan G.
Partner: UNT Libraries Government Documents Department
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Agricultural Conservation: Farm Program Payments Are an Important Factor in Landowners' Decisions to Convert Grassland to Cropland

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The nation's remaining grassland has several important benefits, such as providing land for grazing and wildlife habitat for many at-risk species. However, over the past 3 centuries about half of the grassland has been converted to other uses, principally cropland. In addition to losing important grassland values, such conversions may result in increased spending on federal farm programs, such as crop insurance, especially in marginal areas. GAO examined (1) the extent of grassland conversions to cropland and the cost of farm program payments for these newly converted cropland acres; (2) the relative importance of farm program payments versus other factors in producers' decisions to convert grassland to cropland; and (3) any impact the Sodbuster conservation provision--which places soil erosion standards on certain converted land--has had on limiting grassland conversions."
Date: September 10, 2007
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Agriculture and Related Agencies: FY2013 Appropriations

Description: This report discusses the Agriculture appropriations bill—formally known as the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, which provides funding for the following agencies: the U.S. Department of Agriculture (USDA), the Food and Drug Administration (FDA), the Commodity Futures Trading Commission (CFTC).
Date: July 10, 2012
Creator: Monke, Jim
Partner: UNT Libraries Government Documents Department
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Agriculture and Related Agencies: FY2014 and FY2013 (Post-Sequestration) Appropriations

Description: This report considers the Agriculture and Related Agencies appropriations bill. Moreover, the report includes a list of the largest discretionary items that add up to 20.88 billion. The list includes information on the budgets of agricultural research, rural development, and the FDA.
Date: March 10, 2014
Creator: Monke, Jim
Partner: UNT Libraries Government Documents Department
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The AIG Rescue, Its Impact on Markets, and the Government's Exit Strategy

Description: June report of the U.S. Congressional Oversight Panel describing their activities and findings regarding the impact of the 2007-2008 financial crisis on American International Group (AIG) and the subsequent rescue of the firm by the financial assistance received from the federal government.
Date: June 10, 2010
Creator: United States. Congressional Oversight Panel.
Partner: UNT Libraries Government Documents Department
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Air Force: Actions Needed to Strengthen Management of Unmanned Aerial System Pilots

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force has managed its remotely piloted aircraft (RPA) pilots using some strategic human-capital approaches, such as planning for the different levels of experience that it needs in these pilots. However, it continues to face challenges. High-performing organizations manage human capital to identify the right number of personnel and to target the right sources to fill personnel needs. In 2008, the Air Force determined the optimum number of RPA pilots—the crew ratio—for some units, but it did not account for all tasks these units complete. Air Force officials stated that, as a result, the crew ratio is too low, but the Air Force has not updated it. Air Force guidance states that low crew ratios diminish combat capability and cause flight safety to suffer, but the Air Force has operated below its optimum crew ratio and it has not established a minimum crew ratio. Further, high work demands on RPA pilots limit the time they have available for training and development and negatively affects their work-life balance. In addition, the Air Force faces challenges recruiting officers into the RPA pilot career and may face challenges retaining them in the future. High-performing organizations tailor their recruiting and retention strategies to meet their specific mission needs, but the Air Force has not tailored its approach to recruiting and retaining RPA pilots nor considered the viability of using alternative personnel such as enlisted personnel or civilians. Without developing an approach to recruiting and retaining RPA pilots and evaluating the viability of using alternative personnel populations for the RPA pilot career, the Air Force may continue to face challenges, further exacerbating existing shortfalls of RPA pilots. Moreover, the Air Force has not used direct feedback from RPA pilots via …
Date: April 10, 2014
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department
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Air Force Depot Maintenance: Analysis of Its Financial Operations

Description: A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the financial operations of the Air Force depot maintenance activity group, focusing on the: (1) Air Force depot maintenance activity group's price increase between fiscal year (FY) 1994 and FY 1999 and the primary reasons for it; (2) activity group's financial losses during FY 1994 through FY 1998 and the primary reasons for them; and (3) Air Force's methods for recovering these losses."
Date: December 10, 1999
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department
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Air Quality and Transportation Enhancement Provisions in the Intermodal Surface Transportation Efficiency Act of 1991

Description: This report describes how the Congestion Mitigation and Air Quality Program (CMAQ) and enhancement programs function, examines the policy issues surrounding them, and summarizes relevant provisions in major legislation to reauthorize ISTEA in the 105th Congress.
Date: June 10, 1998
Creator: Bearden, David M.
Partner: UNT Libraries Government Documents Department
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Alcohol Beverages: Labeling and Health Claims

Description: This report concerns rules created in 2003 by the Alcohol and Tobacco and Trade Bureau that prohibits manufacturers from advertising substantive health benefits from alcoholic beverages. Moreover, the report covers the history and debate on this issue and of the Bureau.
Date: April 10, 2003
Creator: Porter, Donna V.
Partner: UNT Libraries Government Documents Department
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Amendments to the Foreign Intelligence Surveillance Act (FISA) Set to Expire February 28, 2011

Description: This report discusses the Foreign Intelligence Surveillance Act (FISA) which provides a statutory framework by which government agencies may, when gathering foreign intelligence investigation, obtain authorization to conduct electronic surveillance or physical searches, utilize pen registers and trap and trace devices, or access specified business records and other tangible things. Authorization for such activities is typically obtained via a court order from the Foreign Intelligence Surveillance Court (FISC), a specialized court created to act as a neutral judicial decision maker in the context of FISA.
Date: February 10, 2011
Creator: Liu, Edward C.
Partner: UNT Libraries Government Documents Department
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The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Description: This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have on increasing college attendance, and administrative issues with the AOTC. Finally, this report concludes with a brief overview of various policy options, including tax law changes proposed in Chairman Camp's tax reform bill3 and in the President's FY2015 budget request.
Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Partner: UNT Libraries Government Documents Department
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The American Steel Industry: A Changing Profile

Description: The U.S. steel industry has faced increasing difficulties since the late 1990s. About 40 U.S. steel producers have gone into bankruptcy. While different companies and parts of the industry have been affected to different degrees, the two types of domestic producers of raw steel, integrated mills and minimills, have both supported restrictions on imports, which they say have undermined the ability of the U.S. industry to produce steel economically. This report reviews industry developments and the economic situation of the steel industry, including legacy cost aspects of its problems.
Date: November 10, 2003
Creator: Cooney, Stephen
Partner: UNT Libraries Government Documents Department
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