Date |
Report No. |
Title |
Date Aug. 31, 2011 |
Report No. GAO-11-901SP |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 8:30 a.m. EDT Wednesday, August 31, 2011 Statement Before the U.S. Department of Labor’s Advisory Council on Employee Welfare and Pension Benefit Plans DEFINED BENEFIT PENSION PLANS Plans Face Challenges When Investing in Hedge Funds and Private Equity
Statement of Barbara Bovbjerg, Managing Director Education... |
Date April 29, 2011 |
Report No. GAO-11-378 |
Title
United States Government Accountability Office GAO
April 2011 Report to the Ranking Member, Subcommittee on Energy and Water Development, Committee on Appropriations, U.S. Senate DEPARTMENT OF ENERGY Progress Made Overseeing the Costs of Contractor Postretirement Benefits, but Additional Actions Could Help Address Challenges GAO-11-378 April 2011 DEPARTMENT OF ENERGY
Accountability • Integrity ... |
Date Aug. 24, 2010 |
Report No. GAO-10-754 |
Title
United States Government Accountability Office GAO
August 2010 Report to the Ranking Member, Committee on Finance, U.S. Senate STATE AND LOCAL GOVERNMENT PENSION PLANS Governance Practices and Long-term Investment Strategies Have Evolved Gradually as Plans Take On Increased Investment Risk GAO-10-754 August 2010 Highlights
Highlights of GAO-10-754, a report to the Ranking Member, Committee on Fina... |
Date July 20, 2010 |
Report No. GAO-10-915T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Tuesday, July 20, 2010 Testimony Before the Subcommittee on Health, Employment, Labor, and Pensions, Committee on Education and Labor, House of Representatives DEFINED BENEFIT PENSION PLANS Plans Face Valuation and Other Challenges When Investing in Hedge Funds and Private Equity
Statement of Barb... |
Date May 27, 2010 |
Report No. GAO-10-708T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Thursday, May 27, 2010 Testimony Before the Committee on Health, Education, Labor and Pensions, U. S. Senate PRIVATE PENSIONS Long-standing Challenges Remain for Multiemployer Pension Plans
Statement of Charles A. Jeszeck, Acting Director Education, Workforce, and Income Security Issues GAO-10-708... |
Date March 30, 2009 |
Report No. GAO-09-291 |
Title
United States Government Accountability Office GAO
March 2009 Report to Congressional Requesters DEFINED BENEFIT PENSIONS Survey Results of the Nation’s Largest Private Defined Benefit Plan Sponsors GAO-09-291 March 2009 DEFINED BENEFIT PENSIONS Highlights
Highlights of GAO-09-291, a report to congressional requesters Accountability Integrity Reliability Survey Results of the Nation’s Largest ... |
Date Aug. 14, 2008 |
Report No. GAO-08-692 |
Title
United States Government Accountability Office GAO
August 2008 Report to Congressional Requesters DEFINED BENEFIT PENSION PLANS Guidance Needed to Better Inform Plans of the Challenges and Risks of Investing in Hedge Funds and Private Equity GAO-08-692 August 2008 DEFINED BENEFIT PENSION PLANS Highlights
Highlights of GAO-08-692, a report to congressional requesters Accountability Integrity Reliab... |
Date July 21, 2008 |
Report No. GAO-08-817 |
Title
United States Government Accountability Office GAO
July 2008 Report to Congressional Addressees DEFINED BENEFIT PENSIONS Plan Freezes Affect Millions of Participants and May Pose Retirement Income Challenges GAO-08-817 July 2008 DEFINED BENEFIT PENSIONS Highlights
Highlights of GAO-08-817, a report to congressional addressees Accountability Integrity Reliability Plan Freezes Affect Millions of Par... |
Date July 21, 2008 |
Report No. GAO-08-818SP |
Title
|
Date July 17, 2008 |
Report No. GAO-08-667 |
Title
United States Government Accountability Office GAO
July 2008 Report to Congressional Requesters PBGC ASSETS Implementation of New Investment Policy Will Need Stronger Board Oversight GAO-08-667 July 2008 PBGC ASSETS Highlights
Highlights of GAO-08-667, a report to congressional requesters Accountability Integrity Reliability Implementation of New Investment Policy Will Need Stronger Board Oversigh... |
Date July 10, 2008 |
Report No. GAO-08-983T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EST Thursday, July 10, 2008 Testimony Before the Joint Economic Committee STATE AND LOCAL GOVERNMENT PENSION PLANS Current Structure and Funded Status
Statement of Barbara D. Bovbjerg, Director Education, Workforce, and Income Security GAO-08-983T July 2008 Highlights
Highlights of GAO-08-983T, a test... |
Date June 19, 2008 |
Report No. GAO-08-642R |
Title
United States Government Accountability Office Washington, DC 20548 June 19, 2008 The Honorable Byron L. Dorgan Chairman The Honorable Pete V. Domenici Ranking Member Subcommittee on Energy and Water Development Committee on Appropriations United States Senate The Honorable Peter J. Visclosky Chairman The Honorable David L. Hobson Ranking Member Subcommittee on Energy and Water Development Committ... |
Date Jan. 29, 2008 |
Report No. GAO-08-223 |
Title
United States Government Accountability Office GAO
January 2008 Report to the Committee on Finance, U.S. Senate STATE AND LOCAL GOVERNMENT RETIREE BENEFITS Current Funded Status of Pension and Health Benefits GAO-08-223 January 2008 Highlights
Highlights of GAO-08-223, a report to the Committee on Finance, U.S. Senate Accountability Integrity Reliability STATE AND LOCAL GOVERNMENT RETIREE BENEFITS... |
Date Sept. 14, 2006 |
Report No. GAO-06-804 |
Title
United States Government Accountability Office GAO
September 2006 Report to Congressional Addressees SOCIAL SECURITY REFORM Implications of Different Indexing Choices GAO-06-804 September 2006 SOCIAL SECURITY REFORM Highlights
Highlights of GAO-06-804, a report to congressional addressees Accountability Integrity Reliability Implications of Different Indexing Choices Why GAO Did This Study
The fin... |
Date March 15, 2006 |
Report No. GAO-06-497T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 2:30 p.m. EST Wednesday, March 15, 2006 Testimony
Before the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Committee on Homeland Security and Governmental Affairs, U.S. Senate GAO’S HIGH-RISK PROGRAM Statement of David M. Walker Comptroller General of ... |
Date June 9, 2005 |
Report No. GAO-05-772T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 9:30 a.m. EDT Thursday, June 9, 2005 Testimony before the Committee on the Budget, House of Representatives PRIVATE PENSIONS: The Pension Benefit Guaranty Corporation and Long-Term Budgetary Challenges
Statement of David M. Walker Comptroller General of the United States GAO-05-772T June 9, 2005 PRIVATE PENSIONS... |
Date March 26, 2004 |
Report No. GAO-04-423 |
Title
United States General Accounting Office GAO
March 2004 Report to Congressional Requesters PRIVATE PENSIONS Multiemployer Plans Face Short- and LongTerm Challenges GAO-04-423 March 2004 PRIVATE PENSIONS Multiemployer Plans Face Short- and Long-Term Challenges Highlights of GAO-GAO-04-423, a report to congressional requesters Multiemployer-defined benefit pension plans, which are created by collecti... |
Date Oct. 29, 2003 |
Report No. GAO-04-176T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:30 a.m. EST Wednesday, October 29, 2003 Testimony Before the Committee on Education and the Workforce, House of Representatives PRIVATE PENSIONS Changing Funding Rules and Enhancing Incentives Can Improve Plan Funding
Statement of Barbara D. Bovbjerg, Director, Education, Workforce, and Income Security Issues GAO-04... |
Date Oct. 29, 2003 |
Report No. GAO-04-90 |
Title
United States General Accounting Office GAO
October 2003 Report to Congressional Requesters PENSION BENEFIT GUARANTY CORPORATION Single-Employer Pension Insurance Program Faces Significant Long-Term Risks GAO-04-90 October 2003 PENSION BENEFIT GUARANTY CORPORATION
Highlights of GAO-04-90, a report to congressional requesters Single-Employer Pension Insurance Program Faces Significant Long-Term Ris... |
Date Sept. 4, 2003 |
Report No. GAO-03-873T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:30 a.m. Thursday, September 4, 2003 Testimony Before the Committee on Education and the Workforce, House of Representatives PENSION BENEFIT GUARANTY CORPORATION Single-Employer Pension Insurance Program Faces Significant Long-Term Risks
Statement of David M. Walker Comptroller General of the United States GAO-03-873... |
Date July 23, 2003 |
Report No. GAO-03-1050SP |
Title
July 23, 2003 PENSION BENEFIT GUARANTY CORPORATION SINGLE-EMPLOYER INSURANCE PROGRAM
Note: This highlights page is a standalone document, GAO-03-1050SP. Background
The potential losses that PBGC, through its single-employer insurance program, might face from the termination of underfunded plans have been a longstanding concern of the Congress and GAO. In 1990, as part of our effort to call attenti... |
Date June 16, 2003 |
Report No. GAO-03-848R |
Title
Comptroller General of the United States United States General Accounting Office Washington, DC 20548 June 16, 2003 The Honorable Todd R. Platts Chairman Subcommittee on Government Efficiency and Financial Management Committee on Government Reform House of Representatives Subject: Responses to Posthearing Questions Related to GAO’s Testimony on the U.S. Government’s Consolidated Financial Stat... |
Date April 25, 2003 |
Report No. GAO-03-429 |
Title
United States General Accounting Office GAO
April 2003 Report to the Ranking Minority Member, Subcommittee on EmployerEmployee Relations, Committee on Education and the Workforce, House of Representatives RETIREMENT INCOME Intergenerational Comparisons of Wealth and Future Income GAO-03-429 April 2003 RETIREMENT INCOME
Highlights of GAO-03-429, a report to Ranking Minority Member, Subcommittee on ... |
Date Sept. 18, 2002 |
Report No. GAO-02-745SP |
Title
United States General Accounting Office key questions answers to about private pension plans
visit our website at www.gao.gov
GAO-02-745SP September 18, 2002 The Honorable Amo Houghton Chairman, Subcommittee on Oversight Committee on Ways and Means United States House of Representatives The Honorable William J. Coyne Ranking Member, Subcommittee on Oversight Committee on Ways and Means United Stat... |
Date June 26, 2002 |
Report No. GAO-02-763 |
Title
United States General Accounting Office GAO
June 2002 Report to Congressional Committees FEDERAL PENSIONS Judicial Survivors’ Annuities System Costs GAO-02-763 a Contents Letter
Results in Brief Background History of JSAS Defining Cost for JSAS Objectives, Scope, and Methodology Portion of JSAS Costs Covered by Judges’ Contributions Varied Adjustment That Would Be Needed in Judges’ Contribut... |
Date Sept. 29, 2000 |
Report No. HEHS-00-185 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Requesters PRIVATE PENSIONS Implications of Conversions to Cash Balance Plans GAO/HEHS-00-185 Contents Letter Appendixes
Appendix I: Scope and Methodology 3 42 45 58 64 Appendix II: Pension Benefits Simulation Model Appendix III: Cash Balance Plans and Minimum Lump Sum Distributions Appendix IV: Comments From the De... |
Date Sept. 18, 2000 |
Report No. HEHS-00-130 |
Title
United States General Accounting Office GAO
September 2000 Report to the Chairman, Senate Special Committee on Aging; and the Chairman, Committee on Small Business, United States Senate PENSION BENEFIT GUARANTY CORPORATION Contracting Management Needs Improvement GAO/HEHS-00-130 Contents Letter Appendixes
Appendix I: Scope and Methodology 3 40 44 45 58 41 7 9 10 11 13 16 17 Appendix II: PBGC Organ... |
Date Aug. 31, 2000 |
Report No. HEHS-00-141 |
Title
United States General Accounting Office GAO
August 2000 Report to the Chairman, Special Committee on Aging, U.S. Senate PRIVATE PENSIONS “Top-Heavy” Rules for Owner-Dominated Plans GAO/HEHS-00-141 Contents Letter Appendixes
Appendix I: Scope and Methodology 3 34 Appendix II: Detailed Differences in Testing Apportionment of Benefits Under Nondiscrimination and Top-Heavy Rules Appendix III: Comm... |
Date Dec. 18, 1998 |
Report No. HEHS-99-37R |
Title
GAO United States General Accounting Office Washington, D.C. 20648 Health, Education and Iimtum Services Division B-281686 December 18, 1998 The Honorable Harris W. Fawell Chairman, Subcommittee on Employer-Employee Relations Committee on Education and the Workforce House of Representatives Subject: Imnroving Financial Condition of the Pension Benefit Guarantv Corporation and Insured Pension Plans... |
Date Oct. 16, 1998 |
Report No. HEHS-99-5 |
Title
United States General Accounting Office GAO
October 1998 Report to the Chairman, Subcommittee on Employer-Employee Relations, Committee on Education and the Workforce, House of Representatives PENSION BENEFIT GUARANTY CORPORATION Financial Condition Improving, but Long-Term Risks Remain GAO/HEHS-99-5 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Se... |
Date June 27, 1997 |
Report No. GGD-97-87 |
Title
United States General Accounting Office GAO
June 1997 Report to Congressional Committees FEDERAL PENSIONS Judicial Survivors’ Annuities System Costs and Benefit Levels GAO/GGD-97-87 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-270286 June 27, 1997 The Honorable Orrin G. Hatch, Chairman The Honorable Patrick J. Leahy Ranking Minority Member Comm... |
Date April 30, 1996 |
Report No. HEHS-96-38 |
Title
United States General Accounting Office GAO
April 1996 Report to Congressional Requesters PUBLIC PENSIONS Section 457 Plans Pose Greater Risk Than Other Supplemental Plans G A O years
1921 - 1996 GAO/HEHS-96-38 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-260634 April 30, 1996 The Honorable Nancy L. Johnson Chairman, Subcommitt... |
Date March 14, 1996 |
Report No. HEHS-96-56 |
Title
United States General Accounting Office GAO
March 1996 Report to Congressional Requesters PUBLIC PENSIONS State and Local Government Contributions to Underfunded Plans G A O years
1921 - 1996 GAO/HEHS-96-56 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-262220 March 14, 1996 The Honorable Nancy L. Johnson Chairman, Subcommittee o... |
Date Oct. 24, 1995 |
Report No. HEHS-96-54R |
Title
GAO United States General Accounting Offxe Washington, D.C. 20548 Health, Education, and Human Services Division B-270216 October 24, 1995 The Honorable Gerald D. Kleczka House of Representatives Dear Mr. Kleczka: Companies that sponsor defined benefit pension plans have set aside over $900 billion to pay promised benefits. These companies are not allowed to withdraw any of these funds except in s... |
Date Sept. 8, 1995 |
Report No. HEHS-95-173 |
Title
United States General Accounting Office GAO
September 1995 Report to the Committee on Transportation and Infrastructure, House of Representatives PRIVATE PENSION PLANS Efforts to Encourage Infrastructure Investment GAO/HEHS-95-173 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-253598 September 8, 1995 The Honorable Bud Shuster Ch... |
Date March 17, 1995 |
Report No. PEMD-95-13 |
Title
.’ ‘ , %wduation of E~eonomicallyTargeted Investment Programs GAO United States General Accounting Office Washington, D.C. 20548 Program Evaluation and Methodology Division B-254060 March 17,1995 The Honorable David Pryor Ranking Minority Member, Subcommittee on Federal Services, Post Office, and Civil Service Committee on Governmental AfTairs United States Senate Dear Senator Pryor: Governmen... |
Date Oct. 5, 1994 |
Report No. HEHS-95-5 |
Title
United States General Accounting Office GAO Report to Oversight, the Subcommittee on and Committee on Ways Means, House of Representatives October 1994 PRIVATE PENSIONS Funding Rule Change Needed to Reduce PBGC's Multibillion Dollar Exposure GAO/HEHS-95-5 United States GAO ~~~~~~Washington,D.C. 20548 General Accounting Office Health, Education, and Human Services Division B-250346 October 5, 1994 ... |
Date Aug. 26, 1994 |
Report No. RCED-94-201 |
Title
Um&d $t&mz Qmml Accopzking Office GAO Report to the Chairman, Subcommittee on Clversi@t and Investigations, Com:mil$eeon Energy and Commerce, House of Representatives i ” Contract Provisions Do Not Protect DOE From IJnnecessay Pension GAO/RCED-94-201 GAO United States General Accounting Office Washington, D.C. 20648 Resources, Community, Economic Development and Division B-257992
August 26,1994 ... |
Date June 24, 1994 |
Report No. HEHS-94-181R |
Title
GAO United States General Accounting Office Washington, D.C. 20548 Health, Education and Human Services Division B-250346 June 24, 1994 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: After our April 19, 1994, testimony before the Committee on Ways and Means,l you asked that we provide you with a more detailed de... |
Date June 15, 1994 |
Report No. T-HEHS-94-191 |
Title
United States General Accounting OfIke . GAO
For Release on Delivery Expected at 1O:OOa.m. Wednesday. June 15, 1994 Testimony
Before the Committee on Finance
United States Senate UNDERFUNDED PENSION PLANS Stronger Funding Rules Needed to Reduce Federal Government’ Growing s Exposure
Statement for the record by Joseph F. Delfico Director, Income Security Issues Health, Education, and Human Servic... |
Date April 19, 1994 |
Report No. T-HEHS-94-149 |
Title
United States General Accounting Office Testimony
Before the Committee on Ways and Means House of Representatives For Releaseon Delivery Expected at 1O:OO a.m. Tuesday,April 19,1994 UNDERFUNDED PENSION PLANS Federal Government’s Growing ExposureIndicates Need For StrongerFunding Rules
Statementof JosephF. Delfico, Director Income Security Issues Health, Education, and Human ServicesDivision ‘.... |
Date March 26, 1993 |
Report No. HRD-93-45 |
Title
PENSION PLANS Labor Should No Ignore Some Small Plans That Report Violations i;/\o/IIW-93-45 I_ l_l_.___ _ ,_” _.._., _ I . .._ I-.._---_-“X-.l_ ..--.- .-.-.._ ---_._ __._._-. -_.~---I-- -_“_--- GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-251274 March 26, 1993 The Honorable John Conyers, Jr. Chairman, Committee on Government Operations House ... |
Date Feb. 4, 1993 |
Report No. T-HRD-93-2 |
Title
United States General Accounting Office GAO
?orRelease Delivery on 3xpectcd 9:00 a.m. at hrsday, February4,1993 Testimony
Before the Subcommitteeon Oversight Committee on Ways and Means House of Representatives Statementof JosephF. Delfico Director, Income Security Issues Human Resources Division SUMMARY GAO placed the private pension system on its "high-risk" list because of the potential for lar... |
Date Feb. 2, 1993 |
Report No. T-HRD-93-1 |
Title
$0
1 I / United States General Accounting (4b’h-v@ OfTice VlT\. ! Testimony
Before the Subcommitteeon Labor-ManagementRelations Committee on Education and Labor House of Representatives
‘, :
,’ : .*’ iscon Delivery at 1090 a.m. February2.1993 AssessingPBGC’s Short-Run and Long-Run Conditions
Statementof JosephF. Delfico Director, Income Security Issues Human Resources Division ’ ;s. .... |
Date Dec. 30, 1992 |
Report No. HRD-93-7 |
Title
. Human Resources Division B-249213 December 30, 1992 The Honorable Tom Lantos Chairman, Employment and Housing Subcommittee Committee on Government Operations House of Representatives This report responds to your request that we review the factors that can cause the actual or potential claims against the Pension Benefit Guaranty Corporation (PBGC) to be greater than the unfunded liabilities repo... |
Date Dec. 1, 1992 |
Report No. HR-93-5 |
Title
IIh~cY~lrllwr 1!I!)2 Pension Benefit Guaranty Corporation 1 I ! GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States December 1992 The President of the Senate The Speaker of the House of Representatives In January 1990, in the aftermath of scandals at the Departments of Defense and Housing and Urban Development, the General Accounting Office b... |
Date May 15, 1992 |
Report No. GGD-92-15R |
Title
,. GAO United States General Accounting Ofllce Washington, D.C. 20648 General Government Division .:
II B-230158 May 15, 1992 The Honorable David H. Pryor Chairman, Subcommittee on Federal Services, Post Office, and Civil Committee on Governmental Affairs United States Senate Dear Mr. Chairman: This is in reply to a request from your office for our views on the issues raised in a letter from your ... |
Date Nov. 13, 1991 |
Report No. AFMD-92-1 |
Title
GAO
-.--.-- I I NowInh~r 19!)1 FINANCIAL AUDIT System and Control Problems Further Weaken the Pension Benefit Guaranty Fund GAO united states
General Accountinjj Office Washington, D.C. 20648 Comptroller General of the United States El64292 November 13,199l To the President of the Senate and the Speaker of the House of Representatives This report presents the results of our attempt to audit the Pe... |
Date Oct. 31, 1991 |
Report No. T-HRD-92-6 |
Title
United States General Accounting OfSce Testimony For Release on Delivery Expected at 9:30 a.m. EST Thursday October 31, 1991 DEFINED BENEFIT PENSIONS: From Underfunded Plans and Obligations Confront PBGC Hidden Liabilities Potential New Statement of Joseph F. Delfico, Director Income Security Issues Human Resources Division Before the Subcommittee on Employment and Housing Committee on Government ... |
Date Aug. 30, 1991 |
Report No. HRD-91-115 |
Title
.-----.-Allgllsl I!~!~1 EMPLOYEE BENEFITS Effect of Bankruptcy on Retiree Health Benefits 144864 . .’ / I .‘ . I ..-- --. -...... .-..---.-.._..- .- -.-. .-.- I- -........-...__......- -_. ._...... -_-.I _.____-__I._____ -_II ------.-- GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division ’ B-233632 August 30,199l The Honorable William J. Coyne House of ... |