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GAO Reports by subject "Pension plan cost control"

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Date Report No. Title
Date Aug. 1, 1991 Report No. T-AFMD-91-9 Title

Pension Benefit Guaranty Corporation: Weak Financial Condition Worsened by Serious Internal Control Weaknesses

United States General Accounting Office Testimony For Release on Delivery Expected at 9:30 a.m. Thursday August 1, 1991 Pension Benefit Guaranty Condition Corporation Worsened by Serious Weak Financial Internal Control Weaknesses Statement of Donald H. Chapin Assistant Comptroller General Accounting and Financial Management Before the Subcommittee on Oversight Committee on Ways and Means House of ...
Date May 13, 1991 Report No. HRD-91-87 Title

Pension Plans: Fiduciary Violations in Terminated Underfunded Plans

GAO Report, t,o the Chairman, Committee Govtirninent Operations, I loiisc oi‘ Representatives PENSION PLANS Fiduciary Violations in Terminated Underfunded Plans - 144245 --. i GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-243189 May 13,1991 The Honorable John Conyers, Jr. Chairman, Committee on Government Operations House of Representatives Dear Mr...
Date April 30, 1991 Report No. T-HRD-91-23 Title

Private Pensions: Risks to Retirees Posed by Insurance Company Failures

, United !btes General Accountin# Mice /L/ 3 ?s’ b Testimony HIllllll . III ll 143756 ‘ For Release on Delivery Expected at 1O:OO a.m. EDT Tuesday April 30, 1991 Private Pensions: Risks to Retirees Posed by Insurance Company Failures Statement of Joseph F. Delfico, Director, Income Security Human Resources Division Before the Subcommittee on Retirement Income and Employment Select Committee on...
Date Aug. 29, 1990 Report No. AFMD-90-13 Title

Cost Accounting: Department of Energy's Management of Contractor Pension and Health Benefit Costs

i ,, l -.. . United c-j() . . States General Accounting Office d * Report to the Chairman, Subcommittee on Environment, Energy, and Natural Resources, Committee on Government Operations, House of Representatives August 1990 COST ACCOUNTING Department of Energy’s Management of Contractor Pension and Health Benefit costs GAO/AFMD-90-13 GAO United States General Accounting Office Washington, D.C. 2...
Date Aug. 21, 1990 Report No. HRD-90-101 Title

Private Pensions: Impact of New Vesting Rules Similar for Women and Men

GAO -Au#rst IWO Report t,o Congressional Committees PRIVATE PENSIONS Impact of New Vesting Rules Similar for Women and Men IllIIII I 142052 Th 1 ----- . GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-239063 August 21,199O The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation Congress of the United States The Honorable Lloyd Bentsen Chairma...
Date July 27, 1990 Report No. T-HRD-90-51 Title

Employee Benefits: Trends in Retiree Health Coverage

UnitedStates GeneralAccountingOfRce Testimony For Release on Delivery Expected at 9:30 a.m. EDT Friday July 27, 1990 EMPLOYEE BENEFITS: in Retiree Health Trends Coverage Statement of Joseph F. Delfico, Director Income Security Issues Human Resources Division Before the Subcommittee on Retirement Income and Employment Select Committee on Aging House of Representatives GAO/T-HRD-90-51 GAO Form 160 w...
Date July 17, 1990 Report No. HRD-90-132 Title

Employee Benefits: Extent of Multiemployer Plan Retiree Health Coverage

GAO WI---- Report to Congressional Requesters ‘* ‘- ,Illl~ l!WO EMPLOYEE BENEFITS Extent of Multiemployer Plan Retiree Health Coverage IUBTRImD---Not to be released outside the General Accounting OBice unless specifically approved by the Offhe of Congressional Relations. ,agii RELEASED -GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-233632 July 17...
Date June 13, 1990 Report No. T-HRD-90-37 Title

Income Security: Federal Government's Oversight of Pension and Welfare Funds

United States General Accounting OfIke /q 1 5 ‘ /A Testimony 141572 For Release On Delivery Expected at 9:30 a.m. EDT Wednesday June 13, 1990 FEDERAL GOVERNMENT'S OVERSIGHT OF PENSION AND WELFARE FUNOS'/ Statement of Joseph F. Delfico, Director Income Security Issues Human Resources Division Before the Subcommittee on Oversight Committee on,Ways and Means House of Representatives of GAO/T-HRD-90...
Date March 28, 1990 Report No. HRD-90-92 Title

Employee Benefits: Extent of Companies' Retiree Health Coverage

EMPLOYEE BENEFITS Extent of Companies’ Retiree Health Coverage 141152 United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-233632 March 28,199O The Honorable Edward R. Roybal Chairman, Select Committee on Aging House of Representatives The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives This repor...
Date June 14, 1989 Report No. T-HRD-89-29 Title

Employee Benefits: Companies' Retiree Health Liabilities Large, Even With Medicare Catastrophic Insurance Savings

un.itedstat4?*‘ / 38frk2 GeneralAcco Testimony WI ill llllllllllll 138862 For Release On Delivery Expected at 1:00 p.m. EDT Wednesday June 14, 1989 EMPLOYEE BENEFITS: Companies' Retiree Health Liabilities Large, Even With Hedicare Catastrophic Insurance Savinqs Statement of Lawrence H. Thompson Assistant Comptroller General Human Resources Division Before the on Oversight on Ways and Means Repre...
Date April 5, 1989 Report No. HRD-89-30 Title

Railroad Retirement: Future Rail Employment and Trust Fund Solvency

United States General Accounting Office Report to the Chairman, Subcommittee on Labor, Committee on Labor and Human Resources, U.S. Senate April 1989 RAILROAD RETIREMENT Future Rail Employment md Trust F’und Solvency G-0 ~g2~k$wof&h .. Human Resources B-222204 Division April 5, 1989 The Honorable Howard M. Metzenbaum Chairman, Subcommittee on Labor Committee on Labor and Human Resources United S...
Date Feb. 3, 1989 Report No. HRD-89-15BR Title

Private Pensions: Portability and Preservation of Vested Pension Benefits

_.... __. -..--. _ __.. __ .._. _l.l-.__-1_---.---.--- .._,.. . -.-- --.--.- --------___-. ..--.^I c;no 11I(:I)-r(!~-l511i(: ,_ _-.-- I_--- -__I_ . ‘GAO General Accounting Office Washington, D.C. 20648 Human Resources Division united Statee B-232996 February 3,198O The Honorable J. J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairma...
Date Feb. 1, 1989 Report No. HRD-89-31BR Title

Employee Benefits: Company Actions to Limit Retiree Health Costs

Requesters ~ February 1989 I EMPLOYEE BENEFITS Company Actions to Limit Retiree Health costs GAO/HRD-89-31BR About Our New Cover. .. The new color of our report covers represents the latest step in GAO’s efforts to improve the presentation of our reports. GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-233532 February 1,1989 The Honorable Edward R. R...
Date July 12, 1988 Report No. T-HRD-88-24 Title

Pension Portability and Preservation: Issues and Proposals

Testimony For Release on Delivery Expected at 9:00 a.m. EDT Tuesday July 12, 1988 Pension Issues Portability and Proposals and Preservation: * Statement of Joseph F. Delfico Senior Associate Director Human Resources Division Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives . 136341 ,, ‘ i . + I I, .I., “;,, .:,,1’ . .‘ \1. ..i -II_ GAO/T-HRD-88-24 P...
Date Oct. 30, 1987 Report No. HRD-88-28 Title

Pension Plans: Possible Effects of Requiring Employers To Make Contributions Sooner

, United States General Accounting Office I34533 GAO ___- Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives October 1987 PENSION PLANS Possible Effects of Requiring Employers to Make Contributions Sooner Y . GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-222943 October 30, 1987 The Honorable J. J....
Date Oct. 23, 1987 Report No. T-HRD-88-3 Title

Income Security: Vesting Status of Selected Participants in Top-Heavy Pension Plans

For Release on Deliver Expected a Ii 10:OOa.m. EDT Friday :October 23, 1987 Vesting Sta%us of Selected Participants in Top-Heavy Pension Plans j Statement for the Record of Joseph F. Delfico, Senior Associate Human Resources Division Director Before the Subcommittee on-Private Retirement Plans and Oversiqht of the Internal Revenue Serv'ice Committee on Finance United States Senate GAO/T-HRD-88-3 ....
Date April 7, 1987 Report No. T-HRD-87-8 Title

Income Security: Financial Condition of the Single Employer Pension Plan Insurance Program

. I, For Release' on Delivery Expected at lo;30 a.m. EDT Tuesday April 7, 1987 Financial Condition of the Single Employer Pension Plan Insurance Program Statement oi Joseph F. Delfico, Senior Human Resources Division Associate Director Befgre the Subcommitt&e on Oversight CommIttee on Ways and Meais House of Representatives 03EP-FKL GAO/T-HRD-87-8 SUMMARY -- The single employer pension serious fin...
Date March 19, 1987 Report No. HRD-87-42 Title

Pension Plans: Government Insurance Program Threatened by Its Growing Deficit

Unitd 8tates General Accaunting Qf’fke. / GA!! Mmch 1987 Report to the Chairnan, Subcommittee0x1 Oversight, Comunrfttee on Ways and Meam, Houseof Rep:rese:ntat:ives ! PENSION PLANS Government Insurance Program Threatened by Its Growing Deficit 132801 , . l GAO United States General Accounting Offlce Washington, D.C. 20548 Human Resources Division B-222943 March 19, 1987 The Honorable J. J. Pickl...
Date Dec. 31, 1986 Report No. PEMD-87-6B Title

Retirement Forecasting: Technical Descriptions of Cost, Decision, and Income Models

, . United Staies General Accounting Office 1GAO Report to the Chairman, Subcommittee on Social Security and Income Maintenance Programs, Committee on Finance United States Senate RETIREMENT FORECASTING Technical Descriptions of Cost, Decision and Income Models 131848 -..-T -.-_-. --.----- GAO/PEMD-87-6B Volume 2 . United State8 General Accounting Office Washington, D.C. 20648 Program Evaluation a...
Date June 24, 1986 Report No. 130198 Title

Income Security: The Underfunding of Single Employer Pension Plans

, UNITED STATES GENEkAL ACCOUNTINGOFFICE 20548 Washington, D.C. FOR RELEASE ON DELIVERY Expected at 9:30 AM EDT June 24, 1986 STATEMENTOF JOSEPH F. DELFICO SENIOR ASSOCIATE DIRECTOR HUMANRESOURCES DIVISION BEFORE THE. SUBCOMMITTEES SOCIAL SECURITY AND OVERSIGHT ON OF THE HOUSE COMMITTEEON WAYS AND MEANS ,' . ON/THE UNDERFUNDING ,,s$fk SINGLE EMPLOYERPENSION PLANS/ ,, I . . ‘ ..* .. . ., Mr. Chai...
Date May 30, 1986 Report No. HRD-86-100BR Title

Pension Plans: Plans With Excess Assets

. United States General Accounting Ofl’ice IW GAO May 1986 Briefing Report to the Chairman, Select Committee on Aging, House of Representatives : ‘- PENSION PLANS Plans With Excess Assets 130142 4 . UNITEDSTATESGENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 MUMAN RUOURCU DIVISION B-223943 May 30, 1986 The Honorable Edward R. Roybal Select Committee on Aging Chairman, House of Representatives...
Date April 30, 1986 Report No. HRD-86-89BR Title

Pension Plans: Termination of Plans With Excess Assets

,,“I,,, “,, ZJnitn??d Statm _....- l*,,--“l--.---.-II.--.--.Genera.1 Accounting -.~..-..-“,,-._~l.-_--.--~.~~,~ II_.. -..I Offke ..--. -.---_I ,,... -.I ..-. __” I_-_L.I. .._“__. .. GAO -’ P~ricfingReport; to the Chairmar~~ Sell~:t Ck,mmit,tee on Aging I I()use of’ Rc?presentativc3s PENSIONPLANS ’ Termination of Plans With ExcessAssets Y \\\I llll\ll\ll 130018 UNITEDSTAES GENERAL...
Date Feb. 13, 1986 Report No. HRD-86-4 Title

1980 Multiemployer Pension Amendments: Overview of Effects and Issues

, 9 * * United States General Accounting Office Report to the Congress February 1986 PENSION PLANS 1980 Multiemployer Pension Amendments: Overview of Effects and Issues 129082 L . t United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-211411 February 13,1986 To the President of the Senate and the Speaker of the House of Representatives The Multi...
Date Sept. 26, 1985 Report No. AFMD-85-69 Title

Government Operations: Summary of 1983 Federal Pension Plan Information

BY THE U.S.GENERAL ACCOUNTING OFFICE Report To The Ranking Minority Member, Committee On Education And Labor House Of Representatives Summary Of 1983 Federal Pension Plan Information Federal pension plan administrators are required by Public Law 95-595 to file annual reports with the Congress and the Comptroller General. This report summarizes the principal financial, actuarial, and general inform...
Date June 19, 1985 Report No. 127200 Title

Income Security: Premium Requirements of the Single Employer Pension Insurance Program

UNITED STATES GENERAL ACCOUNTING OFFiL'E Washington, D.C. 20548 FOR RELEASE ON DELIVERY Expected June 19, at 9:OO AM EDT 1985 STATEMENT OF JOSEPH F. DELFICO ASSOCIATE DIRECTOR HUMAN RESOURCESDIVISION BEFORE THE HOUSE COMMITTEE ON WAYS AND MEANS ON THE PREMIUM REQUIREMENTS OF THE SINGLE EMPLOYER PENSION INSURANCE PROGRAM lllIII#IIll Ill 127200 Mr, Chairman to be here single today and Members of to ...
Date Sept. 27, 1984 Report No. OCE-84-6 Title

Civil Rights: Comments on the Economic Implications of the Proposed Florio Amendment to the Nondiscrimination in Insurance Act

B-213348 RELEASED SEPTEMBER 27,1984 Honorable James J. Florio Chairman, Subcommittee on Commerce, Transportation and Tourism Committee on Energy and Commerce House of Representatives The 125453 III0 Dear Mr. Chairman: Subject: Comments on the Economic Implications of the Proposed Florio Amendment to the Nondiscrimination in Insurance Act (GAO/OCE-84-6) On April 13, 1984, you asked us to analyze yo...
Date Aug. 27, 1984 Report No. OCE-84-7 Title

Income Security: Comments on the Economic Implications of the Exon Amendment to the Fair Insurance Practices Act

’ .; ,.,i : 2, f.” ,.er-“liau,: . ...’ ‘ L3$ipp&al - RELEASED B-213348 COMPTROLLER GENERAL WASWINQTON OF D.C. THE UNITED STATFS 20540 AUGUST 27, 1984 The Honorable United States Dear Senator Subject: James Senate Exon: J. Exon II R 1111111 125245 Comments on the Economic Implications Exon Amendment to the Fair Insurance Practices Act (GAO/OCE-84-7) of the On July 11, 1983, you requested ...
Date April 6, 1984 Report No. OCE-84-1 Title

Income Security: Economic Implications of the Fair Insurance Practices Act

BY THE COMPTROLLER GENiERAL Report To Senator Orrinl G. Hatch, Senator Lowell P. Weicker, Senator Nancy Landon Kassebaum, And Senator Paula Hawkins, Uni~ted Staites Senate OF THE UNITEDSTATES Economic Implications Of Th’e Fair Insurance Practices Act The proposed Fair Insurance Practices Act (untsex Insurance) would prohrbrt drstrnctrons based on race, color, relrgron, sex, or national origin In...
Date March 20, 1984 Report No. 123666 Title

Income Security: Premium Requirements of the Single Employer Pension Plan Insurance Program

UNITED STATES GENERALACCOUNTING OFFICE Washington, D.C. 20548 FOR RELEASEON DELIVERY Expected at 1O:O'O AM EST March 20, 1984 STATEMENT OF FRANKLIN A. CURTIS ASSOCIATE DIRECTOR HUMANRESOURCES DIVISION REFORETHE HOUSECOMMITTEE WAYSAND MEANS ON SURCOMMITTEE OVERSIGHT ON ON THE PREMIUMREQUIREMENTS THE OF SINGLE EMPLOYER PENSION PLAN INSURANCEPROGRAM #1111 IllIll ll 123666 ,“,‘ :; ,, , , ‘
Date Nov. 14, 1983 Report No. HRD-84-5 Title

Business, Industry, and Consumers: Legislative Changes Needed To Financially Strengthen Single Employer Pension Plan Insurance Program

. * I BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITED STATES Legislative Changes Needed To Financially Strengthen Single Employer Pension Plan Insurance Program The federal insurance program for single employer (sponsor) pensron plans administered by the Pension Benefit Guaranty Corporation was created by the Employee Retirement income Security Act of 1974. At the end of fiscal year 19...
Date April 28, 1982 Report No. HRD-82-13 Title

Business, Industry, and Consumers: Investigation To Reform Teamsters' Central States Pension Fund Found Inadequate

kEPORT By THE - Nat to be released a&i& fhg am-j mea +xcept Qfl the hisb ot spaciffe rppf-ova! ot comgt-Momrl iiala8tionr. Comptroller General OF THE UNITEDSTATES Investigation To Reform Teamsters’ Central States Pension Fund Found Inadequate The Federal Government’s 6-year investigation of the Teamsters’ Central States, Southeast and Southwest Areas Pension Fund has cost about $8 million. ...
Date Oct. 19, 1981 Report No. HRD-82-12 Title

Business, Industry, and Consumers: Better Management of Private Pension Plan Data Can Reduce Costs and Improve ERISA Administration

Comptroller General OF THE UNITED STATES Better Management Of Private Pension Plan Data Can Reduce Costs And Improve ERlSAAdministration The Employee Retirement income Security Act requires private pension plans to report information to the Department of Labor, the Internal Revenue Service, and the Pension Benefit Guaranty Corporation, the agencies responsible for administering and enforcing the a...
Date Sept. 23, 1981 Report No. HRD-81-152 Title

Government Operations: Allocation of an Air Force Contractor's Pension Fund Assets May Be Inequitable

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 HUMAN RESOURCES OlVlSlON B-204778 The Honorable The Secretary Dear Mr. Verne Orr of the Air SEPTEMBER 23,1981 Force Secretary: Assistant Allocation Fund Assets Auditor General ulllllll llllll ll 116483 Attention: Subject: of an Air Force Contractor's Pension May Be Inequitable (HRD-81-152) During our review of contractors' compliance w...
Date Nov. 14, 1980 Report No. 113767 Title

Income Security: Funding of State and Local Government Pension Plans

UNITED STATES GENERAL ACCOUNTING OFFICE 20548 *WASHINGTON, D.C. FOR RELEASE ON DELIVERY EXPECTED AT 1:00 p.m. NOVEMBER 14, 1980 113767 STATEMENT OF GREGORY J. AHART, DIRECTOR HUMAN RESOURCES DIVISION UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE PRESIDENT'S COMMISSION ON PENSION POLICY ON THEfiUI\IDING OF STATE AND LOCAL GOVERNMENT PENSION PLANS-J . Mr. Chairman We are and Members pleased we ...
Date Sept. 30, 1980 Report No. 113434 Title

Income Security: Funding of State and Local Government Pension Plans and Need for Congress To Closely Monitor Such Plans

UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO a.m. SEPTEMBER 30, 1980 STATEMENT OF GREGORY J. AHART, DIRECTOR HUMAN RESOURCES DIVISION UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE SUBCOMMITTEE ON L-OR-MANAGEMENT RELATIONS OF THE COMMITTEE ON EDUCATION AND LABOR HOUSE OF REPRESENTATIVES ON FUNDING OF STATE AND LOCAL GOVERNMENT PENSION...
Date May 8, 1980 Report No. 112338 Title

Government Operations: Funding of State and Local Government Pension Plans

/3 REJIARKS OF JOSEPH F. DALY. E[SOUIE ?77 U.S.' GBERAL ACCOUNTING OFFICE PENSION C(NIISSION CLEPPNUHOUSE: :ONFERE CE ON STATE R MAY 8. 190 COMNISSION- I AM PLEASED TO BE HERE TODAY TO DISCUSS WITH YOU ThE GENERAL ACCOUNTING OFFICE REPORT, EF-UNDING OF STATE AND LOCAL GOVERNMENT PENSION PLANS A NATIONAL PROBLEM,' I WILL TOUCH BRIEFLY ON WHY WE UNDERTOOK BUT MAINLY, I WILL TALK ABOUT - THIS STUDY A...
Date April 21, 1980 Report No. 112161 Title

Government Operations: Funding of State and Local Government Pension Plans

REMARKS OF HARRY F. COFFMAN GROUP DIRECTOR, HUMAN RESOURCES DIVISION U.S. GENERAL ACCOUNTING OFFICE AT THE NATIONAL TAXPAYERS CONFERENCE OF THE TAX FOUNDATION INCORPORATED APRIL 21, 1980 I am pleased to be here today to discuss with you the General Accounting Office report to the Congress on '"iFunding of State and Local Government Pension Pla2J: Problem." The Congress has long been concerned abou...
Date April 16, 1980 Report No. 112087 Title

Comments on Funding of State and Local Government Pension Plans: A National Problem

REPARKS OF JOSEPH F. DM1YJ ES-UIRE GU!F~AL ACCOQNIRIG OFFICF : S' - IG-:AT CM 4 R : gf- /. : 4 / :~~~~~~~~T :-0 -A1LONF tEM5 PJBLIC -EFPLOYEE EEIRUENTS SYSTEVS APRIL 16. 1930 I _ AM PLEASE-TQTB T HEREIODAY J-O -iITH YOU THE CEN"E :A:L -DISCUSS ACCOUNTING OFFICE REPOT DFUING OF-STATE AND LOL Co'-tNT PENSION ON WHY WE UNDERTCOK THIS PLANS: A RA1TIONAL -PROBLE I J WILL TOUCH BRIEFLY STUDY AND HOW WE ...
Date Feb. 26, 1980 Report No. PAD-80-1 Title

Economic Development: An Actuarial and Economic Analysis of State and Local Government Pension Plans

BY THE COMFTROLLEi GENERAL /2434 Report To The Chairman, Joint Economic Committee Congress Of The United States An Actuarial And Economic Analysis Of State And Local Government Pension Plans At the request of the Joint Economic Committee, GAO estimated the annual cost of future benefit payout to State and local government pension plans. Our analysis of several measures of financial soundness demon...
Date Sept. 27, 1979 Report No. 110489 Title

Government Operations: Study of the Funding of State and Local Government Retirement Systems

a.~~~ :-: rEMN.I.ARDKS OF HARRY F. COFFN GROUP DIRECTOR, HUMAN RESOURCES DIVISION U.S. GENERAL ACCOUINITIMNIC' AT TH E OFFIC-E - :N NATINAl- SYMPOSIUM OM, PBIIC PUBLIC, TIRENRNT _VS'IEMS SEPTEMBEIR 27, 1979 I am pleased to be here today to discuss with you the recently issued General Accounting Office report entitled "Funding of State and Local G.overnment Pension Plans: Nlat ion al Problem,, A My...
Date Aug. 31, 1979 Report No. FPCD-79-17 Title

Government Operations: Investment Policies, Practices, and Performance of Federal Retirement Systems

STUDYB’Y’ THE STAFF THE WS OF As a general rule, laws require the Govern ment’s retirement systems to Invest therr funds In Federal securrtres an investment often perceived as offering more llmrted earn rngs than other securrtres Some of the Government’s retirement funds have no legal restrrctron on investments and are managed lrke private pension funds Thrs study examines the pros and con...
Date Aug. 30, 1979 Report No. HRD-79-66 Title

Funding of State and Local Government Pension Plans: A National Problem

4 lllllullllllllllllllllIllllllllllllllllllllll LM110257 c BY THECOMPTROLLEFG3ENERAL Report ToThe Congress OF THEUNITEDSTATES Funding Of State And Local Government Pension Plans: A National Problem Many State and local government pension plans are not funded on a sound actuarial basis because they are not setting aside sufficient funds to provide for estimated future benefits. Billions of dollars ...
Date May 25, 1979 Report No. 109478 Title

Income Security: Interrelationships of Federal and District of Columbia Retirement Systems

IIIIHlil 109478 Ml ll FOR RELEASE ON DELIVERY EXPECTED AT 9:30 A*M* FRIDAY, MAY 25, 1979 STATEMENT OF H= La KRIEGER, DIRECTOR FEDERAL PERSONNEL AND COMPENSATION DIVISION U-S. GENERALACCOUNTINGOFFICE BEFORE THE SUBCOMMITTEE COMPENSATION ON AND EMPLOYEEBENEFITS OF THE COMMITTEE ON POST OFFICE AND CIVIL SERVICE t-I=R. ON a0 6 D$I b@ GNTERRELATIONSHIPS OF FEDERAL AND DISTRICT OF COLUMBIA RETIREMENT sy...
Date May 3, 1979 Report No. HRD-79-44 Title

Financial Management: Examination of Financial Statements of the Pension Benefit Guaranty Corporation for the Fiscal Year Ended September 30, 1977

BY THECOMPTROLLERGENERAL Report To The Congress whi OF THEUNITEDSTATES w Examination Of Financial Statements Of The Pension Benefit Guaranty Corporation For The Fiscal Year Ended September 30,1977 Because of various procedural and accounting problems, and material uncertainties in the collection of receivables, GAO disclaims an opinion on whether the financial statements fairly present the financi...
Date April 11, 1979 Report No. FPCD-79-49 Title

Government Operations: Need for Recognition of the Full Cost of Retirement Benefits for Federal Work Force

COMPTRCLlOR QENERAL WASHINGTON. OF D.G. THE UNITED STATES ZOS46 B-179810 The Honorable Edmund S. Muskie Chairman, Committee on Budget &J%@ United States Senate sE1"\ Dear Mr. Chairman: APRIL 11, 1979 certain legislative Last year? the Congress r the significant and actions to express its co ederal retirement sys- # growing financial liabili &',0@38 e adopted-..-- a.."*I I-resol&ion terns. On June ...
Date March 28, 1979 Report No. HRD-79-55 Title

Income Security: Internal Revenue Service Efforts and Plans To Enforce the Employee Retirement Income Security Act

REPORTB’,’ THE Comptroller General OF THE UNITEDSTATES & Internal Revenue Service Efforts And Plans To Enforce The Employee Retirement Income Security Act The Internal Revenue Service enforces the Employee Retirement Income Security Act, which regulates the private pension system for providing mrllions of Americans with retirement income. The Internal Revenue Service has reviewed provisions of...
Date Oct. 19, 1978 Report No. PAD-78-75 Title

Information Management: Are Pension Beneficiaries Harmed by Large Bank Trust Department Sales of Large Common Stock Positions? The Evidence

DOC:UBNT RBBSUB t7355 - [C29780653 Are Pension Beneficiaries Barmed by Large Bank Trust Department Sales of Large Common Stock Positions? The Evidence. PAD-78-75; B-192918. October 19, 1978. 3 pp. 3 appendices (37 pp.). Report to Sen. Lloyd entsen, Chairsan, Senate Committee on Finance: Private Pension Plans and Employee Fringe Benefits Subconmittee; by EBler B. Staats, Comptroller General. Contac...
Date July 24, 1978 Report No. 106518 Title

Financial Management: H.R. 9701, a Bill To Require That Federal Pension Plans File Annual Financial and Actuarial Reports

DCCUNENT RESUME 06518 - [ B2127119 1 rH.R. 9701, a Bill To Require That Federal Pension Plans File Annual Financial and Actuarial ReForts]. July 24, 1978. o pp. testimony before the House Committee cn Government Cperations: Leqislation and National Security Sutoomuittee; Ly C. I. Gould, Deputy Director, Federal Personnel and Ccmpensation Dio. Contact: Federal Personnel and ComFensation Div. Congre...
Date Feb. 27, 1978 Report No. 105324 Title

Income Security: Effect of the Employee Retirement Income Security Act of 1974 on Termination of Pension Plans

UNITED STATES GENERAL ACCOUNTING GPPICE KASE?INGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m. Monday, February 27, 1978 STATEWENT OF GREGORY J. AEART, DIRECTOR, HUMAN RESOURCES DIVISION UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE SUBCONBXTTEE ON RETIREEENT INCOME AND EMPLOYMENT OF THE SELECT COMMITTEE CN AGING HCUSE OF REPRESENTATIVES -. -. ._. _ -- . . . - Hr. Chairman We a...
Date Oct. 6, 1977 Report No. HRD-78-2 Title

Income Security: Pension Benefit Guaranty Corporation's Proposal to Increase Premium Rate for the Single Employer Basic Benefits Insurance Program

DCCUMENT FESUME 03963 - [B29342111] rPension Benefit Guaranty Corporation's Proposal to Increase Premium Rate for the Single Employer Basic Benefits Insurance Program]. HRD-78-2; B-164292. Octoter 6, 1977. 8 pp. + enclosure (1 pp.). Report to Rep. Carl D. Perkins, Chairman, House Committee on Education and Labor; Rep. Al Ullman, Chairman, House Committee on Ways and Means; by Elmer B. Stoats, Comp...