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GAO Reports by subject "Employee retirement plans"

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Date Report No. Title
Date Sept. 8, 1995 Report No. HEHS-95-173 Title

Private Pension Plans: Efforts to Encourage Infrastructure Investment

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 Aug. 11, 1995 Report No. HEHS-95-219R Title

Income Security: Pension COLAs

GAO United States General Accounting Office Washington, D.C. 20548 Health, Education and Human Services Division B-261335 August 11, 1995 The Honorable Sam Gibbons Ranking Minority Member Committee on Ways and Means House of Representatives The Honorable Barbara B. Kennelly House of Representatives This letter responds to your inquiry about cost-of-living adjustments (COLA) to the benefits retiree...
Date May 17, 1995 Report No. AIMD-95-142R Title

Agriculture and Food: Withholding Precedence (USDA)

GAO United States ; GeneralAccount5ng~ce Washington, D.C.20548 Management AcconntLngandInformation Division B-259684 May 17, 1995 Ms. Evelyn M. White Director of Personnel Department of Agriculture Dear Ms. White: This letter responds to your request for guidance regarding the order of withholding precedence for deductions from federal employees' wages. You noted that Title 6, "Pay, Leave, and All...
Date May 15, 1995 Report No. GGD-95-78 Title

Federal Retirement: Benefits for Members of Congress, Congressional Staff, and Other Employees

United States General Accounting Office GAO May 1995 Report to Congressional Requesters FEDERAL RETIREMENT Benefits for Members of Congress, Congressional Staff, and Other Employees GAO/GGD-95-78 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-261183 May 15, 1995 The Honorable Ted Stevens Chairman, Subcommittee on Post Office and Civil Service Commi...
Date March 31, 1995 Report No. GGD-95-133 Title

Government Operations: D.C. Disability Retirement Rate

GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-208412 March 31, 1995 The Honorable Newt Gingrich The Speaker of the House of Representatives The Honorable Strom Thurmond President Pro Tempore United States Senate The Honorable William V. Roth, Jr. Chairman, Committee on Governmental United States Senate The Honorable Mark 0. Hatfield Chairman, Comm...
Date March 17, 1995 Report No. PEMD-95-13 Title

Public Pension Plans: Evaluation of Economically Targeted Investment Programs

.’ ‘ , %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 March 10, 1995 Report No. T-GGD-95-111 Title

Government Operations: Federal Retirement Issues

Uniti StatesGeneralAccountingOffice GAO For Releaseon Delivery Expected at 9:oO a.m. EST Friday March 10. 1995 Testimony Before the Subcommittee on Civil Service Committee on Government Reform and Oversight House of Representatives FEDERAL RETIREMENT ISSUES Statement of Nancy Kingsbury, Director Federal Human Resource Management Issues General Government Division FEDERAL RETIREMENT ISSUES Summary ...
Date March 2, 1995 Report No. T-GGD-95-108 Title

Federal Downsizing: The Administration's Management of Workforce Reductions

United States General Accounting Office GAO Testimony Before the Subcommittee on Civil Service Committee on Government Reform and Oversight House of Representatives For Release on Delivery Expected at 1:30 p.m., EST Thursday March 2, 1995 FEDERAL DOWNSIZING . [ r The Administration’ s Management of Workforce Reductions Statement of Nancy Kingsbury, Director Federal Human Resource Management Issu...
Date Dec. 28, 1994 Report No. HEHS-95-40 Title

District Pensions: Federal Options for Sharing Burden to Finance Unfunded Liability

United States General Accounting Office GAO December 1994 Report to the Ranking Minority Member, Committee on the District of Columbia, House of Representatives DISTRICT PENSIONS Federal Options for Sharing Burden to Finance Unfunded Liability GAO/HEHS-95-40 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-257469 December 28, 1994 ...
Date Aug. 26, 1994 Report No. RCED-94-201 Title

DOE Management: Contract Provisions Do Not Protect DOE From Unnecessary Pension Costs

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 July 21, 1994 Report No. HEHS-94-203FS Title

Early Retiree Health: Health Security Act Would Shift Billions in Costs to Federal Government

United States General Accounting Of&e GAO July 1994 Fact Sheet for the Chairman, Subcommittee on Health, Committee on Ways and Means, House of Representatives mw t EARLY RETIREE HEALTH Health Securiiy Act Would Shift Billions in Costs to Federal Government ’ ! 1 Printed GAO/HEHS-94-203FS copies of this document will be available shortly. GAO United St&err General Accounting Office Wsshington,D.C...
Date June 14, 1994 Report No. T-HEHS-94-192 Title

D.C. Pensions: Plans Consuming Growing Share of District Budget

United States General Accounting Office GAO For Release on Delivery Expected at 8:30 a.m. Tuesday, June 14, 1994 Testiti%y Before the Subcommittee on Fiscal Affairs and Health Committee on the District of Columbia House of Representatives e D.C. PENSIONS Plans Consuming Growing Share of District Budget Statement of Joseph F. Del&o, Director Income Security Issues Health, Education, and Human Servi...
Date April 8, 1994 Report No. AIMD-94-32 Title

House Restaurant System: Response to Questions on Service America Corporation's Operations of House Food Services

.-., United States General Accounting Offwe GAO April 1994 Report to the Chairman, Committee on House Administration, House of Representatives HOUSE RESTAURANT SYSTEM Response to Questions on Service America Corporation’s Operations of House Food Services 4 , GAWAIMD-94-32 ..>.’ I .( .I GAO United States General Accounting Office Washington, D.C. 20548 Accounting and InfOrmatiOn Management Div...
Date March 31, 1994 Report No. GGD-94-64 Title

District's Workforce: Annual Report Required by the District of Columbia Retirement Reform Act

United States General Accounting Office GAO March 1994 Report to Officials of Congress and the District of Columbia DISTRICT’S WORKF’ORCE Annual Report Required by the District of Columbia Retirement Reform Act GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-208412 March 31,1994 The Honorable Thomas S, Foley The Speaker of the House of Represent...
Date Nov. 4, 1993 Report No. HRD-94-18 Title

D.C. Pension Benefits: Comparison With Selected State and Local Government Pension Plans

: .., > . GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-255369 November 4,1993 The Honorable Fortney (Pete) Stark Chairman, Committee on the District of Columbia House of Representatives The Honorable Eleanor Holmes Norton Chairwoman, Subcommittee on Judiciary and Education Committee on the District of Columbia House of Representatives Pension obliga...
Date Sept. 30, 1993 Report No. NSIAD-93-241 Title

Military Downsizing: Balancing Accessions and Losses Is Key to Shaping the Future Force

United States General Accounting Office GAO September 1993 Report to the Chairman, Subcommittee on Force Requirements and Personnel, Committee on Armed Services, U.S. Senate MILITARY DOWNSIZING Balancing Accessions and Losses is Key to Shaping the Future Force GAO/NSIAD-93-241 GAO United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-...
Date Sept. 30, 1993 Report No. HRD-93-34R Title

Employment: ERISA Targeting

i . United States General Accounting Office Washington, D.C. 20548 Hmnan Resources Division \ Cbe\Y, --‘ * -a GAO B-254775 September 30, 1993 150014 The Honorable Olena Berg Assistant Secretary for Pension and Welfare Benefits Administration Department of Labor Dear Ms. Berg: We are Labor's Security we are Benefits welfare violations evaluating certain aspects of the Department of enforcement of...
Date Sept. 23, 1993 Report No. GGD-93-138 Title

Federal Personnel: Employment Policy Challenges Created By an Aging Workforce

1 (“‘A(:) ..“---- St*pt t’Illlw1’ 1!w:< FEDERAL PERSONNEL Employment Poliey Challenges Created by an Aging Workforce -. -_ . _... _ . .._ .._ ., . I”_. I . ._-.--....-.__ -__-.------. _..- ---- _...__.. l_” _ - -.._ .” _- -.__.. _...... ---.-- _...._.__._. - -__--- ___.. l-.__.---_l .---~l~- GAO United Statea General Accounting Office Washington, D.C. 20648 General Government Divis...
Date Aug. 24, 1993 Report No. NSIAD-93-233 Title

Army Materiel Command: Providing Early Retirement Incentives in 1990 Could Have Saved Money

IJnited States General Accounting Of’ fice GAO I Report to the Chairman, Subcommittee on Federal Services. Post Office. and C;ivil Service, C;ommittee on Governmental Affairs, U.S. Senate N. .1N I . I August, 1 XX3 ARMY MATERIEL COMMAND Providing Early Retirement Incentives in 1990 Could Have Saved Money I (;AO/NSIAI)-!333-233:3 GAO United States General Accounting Office Washington, D.C. 20548 ...
Date July 29, 1993 Report No. AIMD-93-11 Title

Financial Management: Estimate of Interest on Selected Benefits Received by Postal Service Retirees

United St,ates General Accounting Office GAO July 1993 Report to the Chairman, Subcommittee on Treasury, Postal Service, and General Government, Committee on Appropriations, House of Representatives FINANCIAL MANAGEMEN’ n 1@ 1 PT 1 estimate or interest on Selected Benefits Received by Pas.tal Service Retirees GAO/AIMI)-W-11 United States General Accounting Office Washington, D.C. 20648 Accountin...
Date July 9, 1993 Report No. HRD-93-125 Title

Retiree Health Plans: Health Benefits Not Secure Under Employer-Based System

United States General Accounting Office GAO July 1993 Report to the Chairman, Subcommittee on Regulation, Business Opportunities and Technology, Committee on Small Business, House of Representatives RETIREE HEALTH PLANS Health Benefits Not Secure Under Employer-Based System GAOPltfItD-SR- 125 United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-250351 July 9,19...
Date April 20, 1993 Report No. T-HRD-93-16 Title

Private Pensions: Most Underfunded Plan Sponsors Are Not Making Additional Contributions

United States General Accounting Ofpice \qqooo ’ ’ Testimony Beforethe Subcommittee Oversight on Committeeon WaysandMeans Houseof Representatives For Rdeafmon Dclivesy Expwtd at 9:30 am. Tuesday,April 20.1993 PRIVATE PENSIONS Most Underhnded Plan SponsorsAre Not Making Additional Contributions Statement Joseph Delfico of F. Director, Income SecurityIssues HumanResources Division. P SUMMARY The...
Date March 31, 1993 Report No. GGD-93-81 Title

District's Workforce: Annual Report Required by the District of Columbia Retirement Reform Act

Report to Officials of Congress and tihe District of Columbia ‘March 1993 DISTRICT’S WORKF’ORCE Annual Report Required by the District of Columbia Retirement Reform Act 148860 .. -._-- --.- _--.----- - - GAO United States General Accounting Ofl’lce Washington, D.C. 20648 General Government Division B-203412 March 31,1993 The Honorable Thomas S. Foley The Speakerof the House of Representati...
Date March 31, 1993 Report No. HRD-93-29 Title

Private Pensions: Protections for Retirees' Insurance Annuities Can Be Strengthened

/ . / IJrritctd Statcts Gctnerd Accounting Wf”lce , [ GAO Report to the Honorable William J. Coyne, House of Re~~res(::r~tatives / PRIVATE PENSIONS Protections for Retirees’Insurance Annuities Can Be Strengthened 148994 ‘ i(;AolillItI)-!):~-2!) j GAO United States General Acconntlng OfTice Washington, D.C. 20648 Human Resources Division B-247678 March 31, 1993 The Honorable William J. Coyne ...
Date Dec. 31, 1992 Report No. NSIAD-93-28BR Title

Army Materiel Command: Factors Influencing Retirement Decisions During 1990 Reduction in Force

-~-Ihw~tllt,c~r~ l!)!U ARMY MATERIEL COMMAND Factors Influencing Retirement Decisions During 1990 Reduction in Force 148436 RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressional Relations. 556lY7 RELEASED (;AoIRlSIAI~-9:3-28I3;It - / GAO United States General Accounting Office Washington, D.C. 20648 National Security and In...
Date Nov. 30, 1992 Report No. HRD-93-32 Title

District's Pensions: Billions of Dollars in Liability Not Funded

. B-251086 The federal government reimburses the District government for the pension benefits paid to federal personnel who retire under the District’ s police officer and fire fighters’ plan. Their benefits do not affect the plan’ s unfunded liability. The Congress instituted defined benefit pension plans1 for the District’ s police officers and fire fighters in 1916, for teachers in 1920...
Date July 8, 1992 Report No. GGD-92-122BR Title

Federal Health Benefits Program: Open Season Processing Timeliness

GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-249312 July 8, 1992 The Honorable Constance A. Morella House of Representatives Dear Mrs. Morella: This briefing report responds to your request for information on the timeliness of changes to health insurance coverage or plans during "open season" as requested by federal employees and retirees enroll...
Date July 1, 1992 Report No. HRD-92-119 Title

Private Pensions: Changes Can Produce a Modest Increase in Use of Simplified Employee Pensions

United States General Accounting Office GAO July 1992 Report to the Nancy LandonHonorable Kassebaum, U.S. Senate PRIVATE PENSIONS Changes Can Produce a Modest Increase in Use of Simplified Employee Pensions GAO/HRD-92-119 GAOIHRD-92-1 19 United States GAO Washington, D.C. 20548 Human Resources Division B-249209 July 1, 1992 The Honorable Nancy Landon Kassebaum United States Senate Dear Senator Kas...
Date June 23, 1992 Report No. AFMD-92-42ML Title

Financial Management: Financial Audit of Service America's 1989 and 1990 Operation of the House Restaurant System

LJnited &ates General Accounting OfIke Wacrhington, D.C. 20548 Accounting and Financial Management Division 111 lllllllll Ill 146937 B-114891 June 23, 1992 The Honorable Charlie Rose Chairman, Committee on House Administration House of Representatives Dear Mr. Chairman: In letters dated July 10, 1990, and April 10, 1991, the Architect of the Capitol requested that we audit the financial statements...
Date April 7, 1992 Report No. GGD-92-43 Title

Tax Policy: Effects of Changing the Tax Treatment of Fringe Benefits

(;c~twral Amounting ..““ll ..l-.ll*.,II.*ni t,t*d Sl,a.t,c~s -.-.-_-----l...._.l.....^ ..- ..I.._.....- l”.l.“l..*. _... ..._. “... I I_. l.*“;-l-“ll.-_.“l”-.--~--l Office -...-.- GAO IkporC to the Joint Comnlittcc on Taxation, U.S. Congress TAX POLICY Effects of Changing the Tax Treatment of Fringe Benefits GAO United States General Accounting Office Wwhington, D.C. 20548 Genera...
Date March 31, 1992 Report No. GGD-92-78 Title

District's Workforce: Annual Report Required by the District of Columbia Retirement Reform Act

4’ I IIri Wcl St.iktt'S (;vnctr;tl Awowting OfTice GAO IZq>oti to Officials of Congress and the District, of Colurnbia . ~~~~~~ .~.. .-- ..- .. DISTRICT’ S WORKF’ ORCE Annual Report Required by the District of Columbia Retirement Reform Act (;I\()/(; G IbW-78 _“_ - .._. .._ . ..__.... ._...... . .____-._._ ___.--^i--.--- GAO United States General Accounting Offlce Washington, D.C. 20548 Ge...
Date March 26, 1992 Report No. T-HRD-92-20 Title

Women's Pensions: Recent Legislation Generally Improved Pension Entitlement and Increased Benefits

Testimony Before the Subcommitteeon Retirement Income and Employment Select Committee on Aging House of Representatives ForRelease Delivery on Expectedat 1O:OO EST am,, Thursday,March 26,1992 WOMEN’S PENSIONS RecentLegislation Generally Improved PensionEntitlement and IncreasedBenefits Statementof JaneL. Ross,Associate Director, Income Security Issues Human ResourcesDivision GAO/T-HRD-92-20 GAO ...
Date Nov. 5, 1991 Report No. RCED-92-16 Title

Railroad Competitiveness: Federal Laws and Policies Affect Railroad Competitiveness

Federal Laws and Policies Affect Railroad Competitiveness Raources, Community, Economic Development and Division B-246469 November 5,1991 The Honorable Ernest F. Hollings Chairman, Committee on Commerce, Science, and Transportation United States Senate The Honorable John C. Danforth Ranking Minority Member, Committee on Commerce, Science, and Transportation IJnited States Senate In response to you...
Date Nov. 5, 1991 Report No. T-HRD-92-7 Title

Health: Significant Reductions in Corporate Retiree Health Liabilities Projected If Medicare Eligibility Age Lowered to 60

United States General Accounting Office Testimony For Release on Delivery Expected at 1:00 p-m. EST November 5, 1991 Significant Reductions Retiree Health Liabilities Medicare Eligibility in Corporate Projected to If 60 Age Lowered Statement of Lawrence H. Thompson, Assistant Comptroller General, Human Resources Division Before the Sllbcommittee Committee House of on Health, on Ways and Means Repr...
Date Aug. 30, 1991 Report No. HRD-91-115 Title

Employee Benefits: Effect of Bankruptcy on Retiree Health Benefits

.-----.-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 ...
Date June 17, 1991 Report No. NSIAD-91-185 Title

NASA Personnel: Shortages of Scientists and Engineers Due to Retirements Unlikely in the 1990s

GAO ---..-_-_l__l_-” .11111~~ I!)!) I ..-_--.--- ll--._-------~.-- Rctport to the Chair, Subcommittee on VA, HIID, and Independent Agencies, Committee on Appropriations, 1J.S. Scnato NASA PERSONNEL Shortages of Scientists and Engineers Due to Retirements Unlikely in the 1990s 144160 11--“““m---- -l~----_l---_l-~-.-~---.- - GAO/NSIAD-!Jl-185 l_.. ..l”.llll “*.-.-_.--.I_~*-“I--.“I( ....
Date May 6, 1991 Report No. T-HRD-91-25 Title

Retiree Health: Company-Sponsored Plans Facing Increased Costs and Liabilities

United States General Accounting Office /y 3rd6-7 GAO For Release On Delivery Expected at 1:00 p.m. EDT Monday May 6, 1991 Testimony. 111111 143809 Plans Facing Liabilities RETIREE HEALTH: Company-Sponsored Increased Costs and Statement of Gregory J. McDonald, Associate Income Security Issues Human Resources Division Before the Subcommittee on Health Committee on Ways and Means House of Representa...
Date March 29, 1991 Report No. HRD-91-58 Title

Private Pensions: 1986 Law Will Improve Benefit Equity in Many Small Employers' Plans

-- -. !I ~ _._ ..- ..__.-..-” -.. ...--.- _.-.I .-_.._ --..-.--- -_-.---.- -._. l..--l.l !i 1 Human Resources Division B-242936 March 29,199l The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable Edward M. Kennedy Chairman, Committee on Labor and Human Resources United States Senate The Honorable Dan Rostenkowski Chairman, Committee on Ways and Means House...
Date Dec. 10, 1990 Report No. HRD-91-28 Title

Employee Stock Ownership Plans: Participants' Benefits Generally Increased, but Many Plans Terminated

EMPLOYEE STOCK OWNERSHIP PLANS Participants Benefits Generally Increased, but Many Plans Terminated 142845 I I ii RELEASED to be released outside the RJBTRICTED --Not General Accounting OflIce unless specifically approved by the Office of Congressional Relations. GAO/IiKI)-91-28 GAO United States General Accounting Office Washington, D.C. 2064g Human Resources Division B-232982 December 10,lQQO Th...
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 24, 1990 Report No. T-AFMD-90-25 Title

Financial Management: Audits of Employee Benefit Plans Need to be Strengthened

. UnhdSt&esGenenlAccomdngOmce 14Ebq lkstirnony For Release on Delivery Expected at 1o:cla a.m. Tuesday July 24, 1990 AULtits of mloy Benefit Heed to be strengthened Plans Statement of David L. Clark Associate Director, Pinancial Management Systems and Audit Oversight Accounting and Financial Management Division Before the %bcommittee on Labor Committee on Labor and Human Resources Ufiit33 States S...
Date July 24, 1990 Report No. HRD-90-133 Title

Pension Plans: Public Plans in Four States Have Generally Similar Policies and Practices

United States General Accounting Office , GAO July 1990 Report to the Subcommittee on Labor- -:” Management Relations, Committee on Education and Labor, House of Representatives PENSIONPLANS Public Plans in Four States Have Generally Similar Policies and Practices BESTRICTEX3 --Not to be released outside General Accounting (Mice unless specifically appmved by the OFTice of Gmgressiona.l Relation...
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 July 13, 1990 Report No. HRD-90-126 Title

Pension Plan Terminations: Effectiveness of Excise Tax in Recovering Tax Benefits in Asset Reversions

, , . .\’ .i - . ‘. . i RELEASED -- .- ,-_ -: ---. -_ - _- GAO United Offlcr states General Accclunring Wmhington. D.C. 20!348 Human Rewurces Division July 12. 1990 The IIonorabIe .J.J. Pickle Chairman, Subcommittee on Oversight CommittcV on Ways and Means IIWSC of Representatives War Mr. Chairman: On ,\pril 12. 1989, you asked us to evaluate the 1S-percent excise tax levied on employers who r...
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 Feb. 27, 1990 Report No. HRD-90-87BR Title

Age Discrimination: Use of Age-Specific Provisions in Company Exit Incentive Programs

United States General Accounting Office GAO February 1990 Briefing Report to Congressional Requesters AGE DISCRIMINATION Use of Age-Specific Provisions in Company Exit Incentive Programs GAO/HRIWO-87BR GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-234436 February 27, 1990 Congressional Requesters:’ On December 11,1989, you requested information on ...
Date Nov. 22, 1989 Report No. HRD-90-51BR Title

Pension Plan Terminations: Recapturing Tax Benefits Contained in Asset Reversions

GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-237807 November 22,1989 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: On April 12, 1989, you requested that we evaluate how effective the current 15-percent excise tax is in recapturing the portion of reverted pension...
Date Oct. 23, 1989 Report No. HRD-90-4BR Title

Private Pensions: Impact of Vesting and Minimum Benefit and Contribution Rules in Top-Heavy Plans

!ice GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-229263 October 23, 1989 The Honorable William L. Clay Chairman, Subcommittee on Labor-Management Relations Committee on Education and Labor House of Representatives The Honorable Marge Roukema Ranking Minority Member Subcommittee on Labor-Management Relations Committee on Education and Labor House of...