| Date |
Report No. |
Title |
| Date Sept. 29, 2000 |
Report No. HEHS-00-207 |
Title
United States General Accounting Office GAO
September 2000 Report to the Chairman, Special Committee on Aging, United States Senate CASH BALANCE PLANS Implications for Retirement Income GAO/HEHS-00-207 Contents Letter Appendixes Tables
Appendix I: Scope and Methodology 3 42 44 Appendix II: Comments From the Department of Labor Table 1: Selected Differences Between Defined Benefit and Defined Contr... |
| Date Sept. 14, 2000 |
Report No. HEHS-00-187 |
Title
United States General Accounting Office GAO
September 2000 Report to the Chairman, Committee on Ways and Means, House of Representatives SOCIAL SECURITY REFORM Implications for Private Pensions GAO/HEHS-00-187 Contents Letter References Figures
Figure 1: Percentage Share of Aggregate Cash Income by Retirement Income Source, Married Couples and Unmarried Individuals, Age 65 and Older, 1998 Figure 2... |
| Date Nov. 4, 1999 |
Report No. AIMD/HEHS-00-29 |
Title
United States General Accounting Office GAO
November 1999 Report to Congressional Requesters SOCIAL SECURITY Evaluating Reform Proposals GAO/AIMD/HEHS-00-29 United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-283957 November 4, 1999 Congressional Requesters This report responds to your request that we analyze the potential budgetary and economi... |
| Date July 30, 1999 |
Report No. HEHS-99-160 |
Title
United States General Accounting Office GAO
July 1999 Report to the Ranking Minority Member, Committee on Ways and Means, House of Representatives SOCIAL SECURITY REFORM Implications of Private Annuities for Individual Accounts GAO/HEHS-99-160 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-282223 July 30, 1999 The Honorable Charl... |
| Date March 25, 1999 |
Report No. T-HEHS-99-94 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. Thursday, March 25, 1999 Testimony
Before the Subcommittee on Social Security, Committee on Ways and Means, House of Representatives SOCIAL SECURITY Criteria for Evaluating Social Security Reform Proposals
Statement of David M. Walker Comptroller General of the United States GAO/T-HEHS-99-94 Social Security:... |
| Date March 16, 1999 |
Report No. T-HEHS-99-86 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. Tuesday, March 16, 1999 Testimony
Before the Committee on Finance, U.S. Senate SOCIAL SECURITY Individual Accounts as an Element of Long-Term Financing Reform
Statement of David M. Walker Comptroller General of the United States GAO/T-HEHS-99-86 Social Security: Individual Accounts as an Element of Long-Term... |
| Date Feb. 26, 1999 |
Report No. HEHS-99-31 |
Title
United States General Accounting Office GAO
February 1999 Report to the Chairman and Ranking Minority Member, Subcommittee on Social Security, Committee on Ways and Means, House of Representatives SOCIAL SECURITY REFORM Experience of the Alternate Plans in Texas GAO/HEHS-99-31 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-279337... |
| Date Feb. 3, 1999 |
Report No. T-HEHS-99-52 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:30 p.m. Wednesday, February 3, 1999 Testimony
Before the Subcommittee on Social Security, Committee on Ways and Means, House of Representatives SOCIAL SECURITY REFORM Implications for Women
Statement of Barbara D. Bovbjerg, Associate Director Income Security Issues Health, Education, and Human Services Division GAO/T... |
| Date Aug. 18, 1998 |
Report No. HEHS-98-196 |
Title
United States General Accounting Office GAO
August 1998 Report to the Chairman, Subcommittee on Social Security, Committee on Ways and Means, House of Representatives SOCIAL SECURITY Implications of Extending Mandatory Coverage to State and Local Employees GAO/HEHS-98-196 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-278999 Augu... |
| Date July 22, 1998 |
Report No. HEHS-98-33 |
Title
United States General Accounting Office GAO
July 1998 Report to the Committee on Finance, U.S. Senate SOCIAL SECURITY Different Approaches for Addressing Program Solvency GAO/HEHS-98-33 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-277092 July 22, 1998 The Honorable William V. Roth, Jr. Chairman The Honorable Daniel Patrick Moyn... |
| Date July 13, 1998 |
Report No. HEHS-98-154 |
Title
United States General Accounting Office GAO
July 1998 Report to Congressional Requesters EMPLOYER-BASED MANAGED CARE PLANS ERISA’s Effect on Remedies for Benefit Denials and Medical Malpractice GAO/HEHS-98-154 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-276104 July 13, 1998 The Honorable Alfonse M. D’Amato United States Se... |
| Date Feb. 10, 1998 |
Report No. T-HEHS-98-95 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. Tuesday, February 10, 1998 Testimony
Before the Special Committee on Aging, U.S. Senate SOCIAL SECURITY Restoring Long-Term Solvency Will Require Difficult Choices
Statement of Jane L. Ross, Director Income Security Issues Health, Education, and Human Services Division GAO/T-HEHS-98-95 Social Security: Resto... |
| Date Dec. 31, 1997 |
Report No. HEHS-98-42 |
Title
United States General Accounting Office GAO
December 1997 Report to the Ranking Minority Member, Subcommittee on Social Security, Committee on Ways and Means, House of Representatives SOCIAL SECURITY REFORM Implications for Women’s Retirement Income GAO/HEHS-98-42 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-276168 December 3... |
| Date Nov. 28, 1997 |
Report No. HEHS-98-28 |
Title
United States General Accounting Office GAO
November 1997 Report to the Chairman, Committee on Ways and Means, House of Representatives 401(k) PENSION PLANS Extent of Plans’ Investments in Employer Securities and Real Property GAO/HEHS-98-28 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-276106 November 28, 1997 The Honorable B... |
| Date Nov. 20, 1997 |
Report No. T-HEHS-98-43 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. Thursday, November 20, 1997 Testimony
Before the Task Force on Social Security Reform, Committee on the Budget, U.S. Senate SOCIAL SECURITY REFORM Demographic Trends Underlie Long-Term Financing Shortage
Statement of Barbara D. Bovbjerg, Associate Director Income Security Issues Health, Education, and Human ... |
| Date Oct. 1, 1997 |
Report No. HEHS-98-5 |
Title
United States General Accounting Office GAO
October 1997 Report to the Chairman, Special Committee on Aging, and the Honorable Judd Gregg, U.S. Senate 401(k) PENSION PLANS Loan Provisions Enhance Participation But May Affect Income Security for Some GAO/HEHS-98-5 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-277050 October 1, 19... |
| Date July 11, 1997 |
Report No. HEHS-97-81 |
Title
United States General Accounting Office GAO
July 1997 Report to the Chairman and Ranking Minority Member, Special Committee on Aging, U.S. Senate RETIREMENT INCOME Implications of Demographic Trends for Social Security and Pension Reform GAO/HEHS-97-81 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-276326 July 11, 1997 The Honora... |
| Date Aug. 2, 1996 |
Report No. HEHS-96-176 |
Title
United States General Accounting Office GAO
August 1996 Report to the Chairman, Subcommittee on Social Security, Committee on Ways and Means, House of Representatives 401(k) PENSION PLANS Many Take Advantage of Opportunity to Ensure Adequate Retirement Income G A O years
1921 - 1996 GAO/HEHS-96-176 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Serv... |
| Date Oct. 19, 1995 |
Report No. HEHS-96-1 |
Title
United States General Accounting Office GAO
October 1995 Report to Congressional Requesters FEDERAL PENSIONS Thrift Savings Plan Has Key Role in Retirement Benefits GAO/HEHS-96-1 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-260594 October 19, 1995 The Honorable Constance A. Morella House of Representatives The Honorable Eleanor... |
| Date Aug. 12, 1994 |
Report No. HEHS-94-226R |
Title
GAO United States General Accounting Office WashIngton, D.C. 20648 Health, Education and Human Services Division , B-257207 August 12, 1994 j and Human The Honorable John E. Porter Ranking Minority Member Subcommittee on Labor, Health Services, and Education Committee on Appropriations U.S. House of Representatives Dear Mr. Porter: This letter provides, at your request, an update of our 1990 repor... |
| Date April 9, 1992 |
Report No. AFMD-92-14 |
Title
April 1!)!)B EMPLOYEE BENEFITS Improved Plan Reporting and CPA Audits Can Increase Protection Under
146289 -__.l_--.-“l._-l.---. ---- : GAO/AFMI)-!U-14 I.,“” “.I ““1 1,111 “. ,. GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-246064 April 9,1992
The Honorable J. J. Pickle Chairman, Subcommittee on Oversight Committee on Wa... |
| Date Feb. 28, 1992 |
Report No. HRD-92-49 |
Title
.- mting .aI_ _ GAO &qwrt to the Chairman, SubcommKtee on Retirement Income and Employment, Sclcct Committee on Aging, House of Representatives Office IX 1 ..1 PENSIONS PLANS Survivor Benefit Coverage for Wives Increas |
| Date June 27, 1991 |
Report No. T-HRD-91-41 |
Title
tided States General Accounting Of&e / (p GA!!!0 Testimony #I ll IIIlll#Ill
144253
. For Release on Delivery Ehpec-tedat 1O:OO a.m. MT
Thursday Insurance Ccmqxny Failures Threaten Retirement Incme June 27, 1991 statmtof Joseph F. Delfico Director, Inca Security Human Resources Division Issues Before the Subcamnittee on Select Revenue axnnittee on Ways and &am House of Representatives Measures . GA... |
| Date Feb. 3, 1989 |
Report No. HRD-89-15BR |
Title
_.... __. -..--. _ __.. __ .._. _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 Jan. 23, 1989 |
Report No. HRD-89-32 |
Title
I.. :_ . . ‘.. : ;_, . ‘; .‘: ._: ; ^ ..^ _. _ __ . . .._- : _. ..__. ::. .:. .._ .7 .._. - . ^.... , .‘..., L.‘Z .._.. -.-.., ., :^..-_ : Abou Our New Cover. .. I GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-232982 January 23,1989 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representa... |
| Date July 12, 1988 |
Report No. T-HRD-88-24 |
Title
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 July 11, 1988 |
Report No. HRD-88-77 |
Title
. l3bW
United States Gtmerrl Accountiug Office * GAO
July 1988 Report to Cotigressional Committees .. RETIIREMENT INCOME 1984 Pension Law Will Help SomeWidows but Not the Poorest n Human Resources JXvhion
B-222718 July 11, 1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation Congress of the United States Chairman, Committee on Finance United States Senate The Honorable Dan Rosten... |
| Date Dec. 31, 1986 |
Report No. PEMD-87-6A |
Title
United GA!! States ___-.-.- General Accounting Office Report to the Chairman, Subcommittee on Social Security and Income Maintenance Programs, Committee on Finance United States Senate
1986 December RETIREMENT FORECASTING Evaluation of Models Shows Need for Information on Forecast Accuracy -~GAO/PEMD-87-6A ~~~~-_ Volume 1 “ . . . . . _ - * Page 9 GAO/PEMBB7-BA Evaluation of Models i- B-221754 We... |
| Date Dec. 31, 1986 |
Report No. PEMD-87-6B |
Title
, . 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 Sept. 30, 1986 |
Report No. HRD-86-135 |
Title
-I United &ate; General Accounting Office 3 I +57. ‘GAO
September Report to the Chairman, Subcommittee on Intergovernmental Relations and Human Resources, Committee on Government Operations House of Representatives ANAGINGSOCIETY
Meeting the Needs of the Elderly While Responding to Rising Federal Costs 4 United &xkei General Accounting Office GAO
September 1986 Report to the Chairman, Subcommitt... |
| Date Oct. 19, 1981 |
Report No. HRD-82-12 |
Title
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 Aug. 28, 1979 |
Report No. HRD-79-79 |
Title
BY THECOMPTROLLER-GENERAL ToThe Congress
OF THEUNITEDSTATES Unemployment lnsuranceInequities And Work Disincentives In The Current System
Unemployment Insurance protects workers who lose their jobs However, the program has not kept up with social and eco lumic changes, such as Increases In taxes, retlrement Income, and work-related expenses As a result, many recipients of unemployment compensation... |
| Date April 16, 1979 |
Report No. HRD-79-56 |
Title
Report To The Congres
OF IHE UNITED STATES Effects Of The Employee Retirement Income Security Act On Pension Plans With Fewer Than 100 Participants
This report discusses effects of the Employee Retirement income Security Act on about 471,000 pension plans of all types with fewer than 100 participants as of mid-1977. GAO estimates that about 18 percent of the plans terminated and 82 percent continu... |
| Date March 28, 1979 |
Report No. HRD-79-55 |
Title
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 Sept. 28, 1978 |
Report No. HRD-78-154 |
Title
DOCU BEN
07441 - RBSUCE rC272783. ] Laws Protecting Union flembers and Their Pension Benefits Should Be Bettsr Enforced. HRD-18-154; and Welfare B-164292. September 28, 1978. Released October 93, 1978. 34 pp. + 2 appendices (2 pp.). Report to Sen. Sam Nunn, lice Chairma#A Senats Committee on Governmental Affairs: Pernanent Subcoumitte, on Investigations; by E.lm., B. Staats, Comptroller General. I... |
| Date April 27, 1978 |
Report No. HRD-78-90 |
Title
DOCUMENT RESUBE 05894 - (812261701 Effect of the Employee Retirement Incose Security Act on the Termination of Single Employer Defined Benefit Pension Plans. 35 HRD-78-90; B-164292. April 21, 1978. 31 ppF + 4 appendices pp.). Report to the Congress; by Blmer E. Strats, Comptrcller General. Issue Area: Income Security Prog:raas: rograms to Protect Workers* Income (1306). Contact: Human Resources Di... |
| Date Feb. 27, 1978 |
Report No. 105324 |
Title
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 Dec. 29, 1977 |
Report No. HRD-78-27 |
Title
DOCUMENT RESUME
04621 - [B3634866] (1UWV0**PL- (Review of Records management Practices for Reports Required To Be Filed under the Employee Retirement Income Secu~ity Act of 1974]. HRD-78-27; B-164292. December 29, 1977. 8 pp. Report to Sen. Sam Nunn; Sen. Charles H. Percy; by Elmer B. Statts, Comptroller General. Issue Area: Federal Records Management (1400). Contact: Human Resources Div. Budget F... |
| Date Nov. 17, 1977 |
Report No. FPCD-78-2 |
Title
DOCUMENT RE'SUAE 04067 - [B3264524J
ore Cost-of-Livinq Adjustments for New Federal BRetirees: Processes Are Needed. FCD-78-2; Rational and Less Costly * appendix (1 pp.). B-130150. November 17, 1977. 5 p. Report to the Congress; by Elmer E. Staats, Comptrcller General. anagement and CompeLsation 4300); Federal Issue Ara: Personnel Personnel anagement and Compensation: Retirement Policies and Pract... |
