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GAO Reports by subject "Employee retirement plans"

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Date Report No. Title
Date Sept. 20, 1983 Report No. 122379 Title

Income Security: Retirement Contribution Requirements for New Federal Employees

U.S. GEXERAL ACCOU>TTING OFFICE KASHINGTGX, D.C. 20548 FOR RELEQE CK T)ELiVERY Expected at 1O:OO a.m. Tuesday, September 20, 1983 l . STATEMENT OF C'ZARLES A. BOWSHER COMPTROLLER GENERAL OF THZ UXITED STATES BEFORE THE CCI',!YITTEE ON POST 3FFICE AXD CIVIL HOUSE OF REPRESENTATIVES ON RETIREMENT CCNTRIBUTION REQUIREblENTS FOR NEW FEDERAL EMPLOYEES SZRVICZ Yr . Chairman and Xembers the of the Commit...
Date Sept. 14, 1983 Report No. 122326 Title

Income Security: Retirement Contribution Requirements for New Federal Employees

. . ill ll llll~l~lll 122326 U.S., GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at lo:30 a.m* Wednesday, September 14, 1983 STATEMENT OF CHARLES A. BOWSHER COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE SUBCOMMITTEE ON &IL SERVICE, POST OFFICE, AND GENERAL SERVICES COMMITTEE ON GOVERNMENTAL AFFAIRS UNITED STATES SENATE ON RETIREMENT CONTRIBUTION REQUIREMEN...
Date March 2, 1983 Report No. HRD-83-42 Title

Income Security: Circumstances Under Which Nonprofit Hospitals Are Reviewing and Deciding To Terminate Social Security Coverage

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 March 2, 1983 HUMAN RESOURCES DlVlSlON B-210942 MARCH 2,1983 The Honorable John Heinz Chairman, Special Committee United States Senate Dear Mr. Chairman: on Aging Subject: Circumstances Under Which Non-Profit Hospitals Are Reviewing and Deciding to Terminate Social Security Coverage. (HRD-83-42) Pursuant to your! request, the General A...
Date Oct. 25, 1982 Report No. HRD-83-7 Title

Business, Industry, and Consumers: Multiemployer Pension Plan Data Are Inaccurate and Incomplete

REPORTBY THE US. General Accounting Office Multiemployer Are Inaccurate Pension Plan Data And Incomplete The Multiemployer Pension Plan Amendments Act of 1980 made major changes to the Employee Retirement Income Security Act. The Internal Revenue Service and the Pension Benefit Guaranty Corporation are primarily responsible for administering and enforcing the amendments, and they need complete and...
Date Sept. 30, 1981 Report No. HRD-81-117 Title

Business, Industry, and Consumers: Tax Revenues Lost and Beneficiaries Inadequately Protected When Private Pension Plans Terminate

BY THECOMPTROLLER GENERAL , f&port ToThe Congress OF THEUNITEDSTATES Tax Revenues Lost And Beneficiaries Inadequately Protected When Private Pension Plans Terminate Many terminating private pension plans are not voluntarily requesting the internal Revenue Service (IRS) reviews for protecting participants’ rights to benefits, and termination actions are not being reported to the Pension Benefit G...
Date Sept. 28, 1981 Report No. HRD-81-142 Title

Business, Industry, and Consumers: Review of Pension and Fringe Benefits for Contractors' Employees at NASA's Marshall Space Flight Center

The Honorable United States Dear Senator Subject: Howell Senate Heflin: Heflin Review of Pension and Fringe Benefits for Contrac' Aeronautics and Employees at the--National tors' Space Administration's Marshall Space Flight Center (&D-81-142) and subsequent In response to your June 27, 1980, request we have reviewed the allegations discussions with your office, to you by Mr. Irving S. _Sainker mad...
Date Sept. 25, 1981 Report No. FPCD-81-71 Title

Government Operations: Tightening Eligibility Standards Could Cut Involuntary Retirement Costs by Millions of Dollars

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FEDERAL coMmNsATloN PERSONNeEL AND DlYleloN B-201496 SEPTEMBER 25,1981 The Honorable Donald J. Devine Director, Office of Personnel Management Dear Dr. Devine: OTightening Eligibility Involuntary Retirement Dollarsl/(FPCD-81-71) Standards Could Costs by Millions Cut of Subject: The eligibility standards governing the involuntary retire...
Date Sept. 24, 1981 Report No. HRD-81-112 Title

Income Security: Delays in Receiving and Investing Taxes Are Reducing Railroad Retirement Program Interest Income

REPORTBYTHEU.S. General Accounting Office Delays In Receiving And Investing Taxes Are Recking Railroad Retirement Program Interest Income Under the railroad retirement program, employers are required to deposit retirement taxes monthly, instead of semimonthly, biweekly, or even more frequently as is the case for social security taxes. In fiscal year 1980, the railroad retirement program could have...
Date Sept. 3, 1981 Report No. HRD-81-102 Title

Business, Industry, and Consumers: Pension Losses of Contractor Employees at Federal Institutions Can Be Reduced

. .a 1 ibW BY ‘THi COMPTROLLER 4 Report ToThe Congress OF THEUNITEDSTATES Pension Losses Of Contractor Employees At Federal Installations Can Be Reduced Contractor employees at Federal installations have lost, and will probably continue to lose, pension benefits because their employers change even though their jobs do not. Contracts are often for less time than is needed for employees to obtain ...
Date March 9, 1981 Report No. HRD-81-27 Title

Income Security: Keeping the Railroad Retirement Program on Track--Government and Railroads Should Clarify Roles and Responsibilities

Report To The Chairman, Committee On Government Operations, House f Representatives ;“‘~qL i_il\J y/q--~\S j-E[> b/ -ip’r Keeping The Railroad Retirement Program On Track--Government And Railroads Should Clarify Roles And Responsibilities The railroad retirement program has evolved from an industry-funded plan for retired workers to one which contains both social security and private pension...
Date Feb. 26, 1981 Report No. FPCD-81-35 Title

Government Operations: Changes Needed in Calculation of Reduction in Civil Service Annuities for Survivor Benefits

UNITED STATES GENERAL ACCOUNTING OFFICE WASH I NCTON, D.C. 20549 tCDLRA4 PSRSONNCL AND COMPCNSATION DIVISION FEBRUARY 26,198l B-201811 The Honorable Arch S. Ramsay Acting Director Office of Personnel Management Dear Mr. Ramsay: Changes Needed in Calculation I-Civil Service Annuities for (FPCD-81-35) llllllllllIll llll 114439 Subject: f of Reduction in Survivor Benefit3 We have completed our review...
Date Jan. 30, 1981 Report No. HRD-81-49 Title

Business, Industry, and Consumers: Review of Contractors' Pension and Other Benefits for Employees Working at NASA's Scientific and Technical Information Facility

B-194928 JANUARY 30,198l The Honorable Chairman Subcommittee on LaborManagement Relations Committee on Education House of Representatives and Labor The Honorable Gladys Noon Spellman House of Representatives Subject: Review LBenefits m’s of Contractors' for Employees NASA> Scientific Facility In -J response to Congresswoman Spellman's February 28, 1980, request and the Subcommittee's March 6, 19...
Date Nov. 26, 1980 Report No. EMD-81-33 Title

Government Operations: Argonne National Laboratory Early Retirement Program

~~NITEDSTATES GENERAL ACCOUNTING F ICE OF WASHINGTON, D.C. 20548 ENERGY mm MINERALS DIWSION NOVEM8ER 26,198O B-199916 The The Dear Honorable Secretary M r. Charles W . Duncan, of Energy Jr. Secretary: National L rgonne Early Retirement (EMD-81-33) Laboratory Program1 Subject: During our ongoing review of the Department of Energy's process for renewing the operating contract for the Argonne Nationa...
Date Sept. 2, 1980 Report No. B-199374 Title

Government Operations: [Provisions of the Social Security Amendments of 1977]

)LUJTIO.V UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 OFFICE OF GENERAL COUNSEL IN REPLY REFER TO: B-199374 September 2, 1980 Mr. E. Marshall, Jr., Director Veterans and Retired Affairs Air Force Sergeants Association pz_!I Post Office Box 31050 Washington, D.C. 20031 Dear Mr. Marshall: Reference is made to your letter dated June 20, 1980, in which you-'slek information concerni...
Date June 19, 1980 Report No. 112605 Title

Income Security: Voluntary Early Retirements Under the Civil Service Retirement System

u. S. General Washington, Accounting Office D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m. June 19, 1980 Statement Federal Subcommittee Committee United H.L. Krieger, Personnel and of Director Compensation Division Before the on Compensation and Employee Benefits on Post Office and Civil Service States House of Representatives on
Date April 22, 1980 Report No. 112144 Title

Income Security: Delays in Processing Civil Service Retirement Claims

U.S. General Accounting ’ Washington, D.C. Office 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m. Tuesday, April 22, 1980 Federal B. L. Personnel Statement of Krieger, Director and Compensation Before the Division Subcommittee on Compensation and Employee of the Committee on Post Office and Civil U.S. House of Representatives ,*rI ,~Delays ,_Madam Chair in Processing Members to Civil of the ...
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. 29, 1980 Report No. HRD-80-65 Title

Business, Industry, and Consumers: Reliability of the Pension Benefit Guaranty Corporation's Estimated Cost of Proposed Revisions to the Multiemployer Pension Plan Insurance Program

!, COMPTROLLER GENERAL WASXlNGTOt4. OF THE UNITED LOUI) STATES D.C. B-197840 FEBRUARY29.1980 The Honorable Harrison A. Williams, Chairman, Committee on Labor and Human Resources United States Senate sEn)07/ 06 Dear Mr. Jr. RELEASED Chairman: , .. Subject: /Reliability of the Pension Benefit Zuaranty Corporation's Estimated Cost of Proposed Revisions to the Multiemployer Pension Plan Insurance Prog...
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 Dec. 5, 1979 Report No. CED-80-16 Title

Transportation: Employee Protection Provisions of the Rail Act Need Change

REPORT BY THE Comptroller General OF THE UNITED STATES Employee Protection Provisions f The Rail Act Need Change Title V of the Regional Rail Reorganization Act authorized a $250 million fund to pay workers whose compensation or working conditions were adversely affected by the reorganization of bankrupt railroads into Conrail. It is expected that the fund will be depleted in late 1979; however, t...
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 July 12, 1979 Report No. FPCD-79-69 Title

Government Operations: Civil Service Retirement for Employees of Nonappropriated Fund Instrumentalities

COMPTROLLER GENERAL WASHINGTON. OF D.C. THE UNITED STAT= ~~l~~~lll~lll~l~l~ Lr,‘hO9860 l 20548 JULY 12.1979 The Honorable David Pryor Chairman, Subcommittee on Civil Service and General Services Committee on Governmental Affairs United States Senate c @W Dear Mr. Chairman: HIIIIIIU 109860 Your letter of March 19, 1979, referred to our December 29, 1978, report entitled "Need for Overall Policy a...
Date May 14, 1979 Report No. FPCD-79-53 Title

Government Operations: Federal Employee Awareness of Benefits Program Content and Value

., B-157593 . . UNITEDST+TEsGENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 LMl09353 llllllllllllllllllllllllllllllll MAY 14, 1979 PEBERAL PERSONMEL AND COMPENSATION DIVISION &he Honorable Alan K. Campbell Director, Office of Personnel Management Dear Mr. Campbell: 109353 This letter expresses our concern over the need to increase employee understanding of the benefit elements of ' their compensa...
Date April 17, 1979 Report No. B-152075 Title

National Defense: "Wartime Service" Definition

Date April 16, 1979 Report No. HRD-79-56 Title

Business, Industry, and Consumers: Effects of the Employee Retirement Income Security Act on Pension Plans With Fewer Than 100 Participants

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 Dec. 29, 1978 Report No. FPCD-78-49 Title

Government Operations: Need for Overall Policy and Coordinated Management of Federal Retirement Systems (Volumes I & II)

Need For Overall Policy And Coordinated Management Of Federal Retirement Systems Volume I Federal retirement systems have developed on an independent, piecemeal basis, resulting in a patchwork of systems providing different benefits to various groups of employees. The Government has neither an overall retirement policy nor an established standard or method to assess the adequacy of retirement bene...
Date Sept. 28, 1978 Report No. 107403 Title

Income Security: Pension Benefit Guaranty Corporation's Financial Statements and Multiemployer Insurance Program Study

DOCUMENT RESUME 074013 C2767'6591 Pension Benefit Guaranty Corporation's Finanicial Statements and Multiemplover Insurance Program Study. September 28, 1978. 27 PP. Testimony before the House Committee on Ways and Means: Oversight Subcommittee; by Gregory . Ahart, Director, Human Resources Div. Contact: Human Resources Div. Organization Concerned: Pension Benefit Guaranty Carp. Congressional Relev...
Date July 10, 1978 Report No. FPCD-78-48 Title

Government Operations: Disability Provisions of Federal and District of Columbia Employee Retirement Systems Need Reform

DCCUMENI REISil 067q5 - i 81926957] Disability Provisions of Federal and Listrict of Colustia Employee Retirement Systems Need Refczi.FECD-7T-48; B-116638. July 10, 1978. 15 pp. + 9 appendices (44 PF,). Report to the Conqress; by Elmer B. Staats, Coaptrcller General. Issue Area: Personnel tanagement and Compensation (300); Personnel Ma.agement and CompensatiCn: ComFensation (305). Contact: Federal...
Date Nov. 15, 1977 Report No. HRD-77-110 Title

Income Security: Privacy Issues and Supplemental Security Income Benefits

DCCUM NT RESUMEI 0437 B319443 6 ] d.), , /C 2 Privacy Issues and Supplemental Security IcomE Benefits. HBD-77-110; B-Ir4031(4). November 15, 1977. 12 pp. + 3 appendices (4 pp.). Report to Rep. John E. Moss; by Elmer B. Staats, Ccmptrcller Gen iral. issue Area: InCome Security Progr4ms: Program Eftectiveness (1302) Federal Records anagement 1400). Contact: Human Resources Div. Income Scurity: Publi...
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...
Date Dec. 29, 1976 Report No. HRD-77-30 Title

Income Security: The Investment Decisionmaking Process in Two Colorado Public Employee Retirement Plans

DOCUMENT RUME 01749 A05908451 - / 4j 6aa The Investment Decisionmaking Process i Two Colcrado Public Employee Retirement Plans. HRD-77-30; B-164292. December 29, 1976. 44 pp. Report to Sen. Harrison A. Hilliams, Jr., Chai.man, Senate Committee on Labor and Public Welfare; Sen. Jacob K. Javits; by Elmer B. Staats, Comptroller General. Issue Area: Income Security Programs: Program Monitoring and Adm...
Date Dec. 29, 1976 Report No. HRD-77-28 Title

Income Security: The Investment Decisionmaking Process in Two Tennessee Public Employee Retirement Plans

DOCUMENT 01748 - [A0590854 ( _ R E The Investment Decisionmaking Process in Twc Tennessee Public Employee Retirement Plans. HRD-77-28; B-164292. December 29, 1976. 51 pp. Report to Sen. Harrison A. Williams, Jr., Chairman, Senate Committee on Labor and Public Welfare; Sen. Jacobs K. Javits; by Elmer B. Staats, Comptroller General. Issue Area: Income Security Programs: Program Monitoring and Admini...
Date Nov. 30, 1976 Report No. HRD-77-21 Title

Income Security: The Investment Decisionmaking Process In Two Georgia Public Employee Retirement Plans

0 ri SENATE CUMMlTTEE LAB-OR AND PUBLIC UN WELFARE BY THE COMPTROLLER GENERAL OF THE VNITED STATES The Investment . Dedisionpa ki ng Process ’ In Two Georgia -Public Employee.~.Reaire.rne?tPlans Thi)reportisthesecondinase&sof~kn F studies requested tiy the commit. - ‘ -~ It conteim case studies on the Employees’ -- Retimnent System of Georgia and the ;_ .:.. Atlanta General Employees’ Pens...
Date July 27, 1976 Report No. FPCD-76-80 Title

Income Security: Cost-of-Living Adjustment Processes for Federal Annuities Need To Be Changed

REPORT TO BY THE COMFTROLLER OF THE UNITED S.~+~y sysm LM098228 l~\lllllllllllllllll~~lll~ll - Cost-Of-Living Adjustment Processes For Federal Annuities Need To Be Changed The cost-of-living adjustment processes for Federal retirement annuities have resulted in annuities’ increasing faster than the cost of living and Federal white-collar pay rates. This has been caused by the extra l-percent inc...
Date May 28, 1975 Report No. FOD-75-14 Title

Employment: Study of Various Personnel Policies of the Canal Organization and Other Federal Agencies in the Canal Zone

I TT TA s Panama Canal Company of Defense And Canal Zone Government Department Federal Federal Aviation Highway Smithsonian Administration Administration Research Institute Tropical FOD-75-14 i4AY28,1975
Date Dec. 27, 1973 Report No. B-98169 Title

Income Security: Effects of Reclassification on Retirement Benefits

Date Aug. 21, 1973 Report No. B-176519 Title

Financial Management: DOD's Policies and Practices in the Philippines For Paying Severance Allowances to Local National (Filipino) Employees

UNITED STATES GENERAL ACCOUNTINGOFFICE WASHINGTON, D.C. 20548 DlVlSION GENERAL OF FINANCIAL MANAGEMENT AND STUDIES B-176519 The Honorable Ls' 1 The Secretary of Defense ' / Dear Mr. Secretary: GAO has reviewed DOD's policies and practices inthe Philippines for ~~~~~~-~~~~,~~~~~~",~~.,l_o_cal national We examined the allowances DOD paid to FilipiygVemployees who had participated in the U.S. civil s...
Date Dec. 20, 1972 Report No. B-130150 Title

Income Security: Unclaimed Benefits in the Civil Service Retirement Fund

..EPQRTTO THE CONGRESS 111111Ill11 Ml lllll Ill1 Ill IOIlIll1 II11 1111 LM096209 Civil Service Commission COMPTROLLER GENERAL WASHINGTON. OF D.C. THE UNITED 20548 STATES B-130150 . . 0 To the President / Speaker This Retirement of the of the Senate and the House of Representative report on unclaimed s benefits in the Civil Service is our Fund. We made 1921 (31 U.S.G. (31 U.S.C. 67). our review pur...