Employee retirement plans (11 - 20 of 23 items)
Employee Benefit Plans: Efforts to Streamline Reporting Requirements and Improve Processing of Annual Plan Data
HEHS-98-45R: Published: Nov 14, 1997. Publicly Released: Nov 14, 1997.
Pursuant to a congressional request, GAO reviewed the status of the Department of Labor's (DOL) efforts to streamline the Form 5500 Report and automate processing of the forms, focusing on: (1) the uses of the Form 5500 Reports; (2) the status of government efforts to streamline the Form 5500 Reports and reporting and filing requirements; and (3) actions that have been taken to expedite processing...
Social Security: Issues Involving Benefit Equity for Working Women
HEHS-96-55: Published: Apr 10, 1996. Publicly Released: Apr 10, 1996.
Pursuant to a congressional request, GAO examined whether married women and widows were being treated fairly under the Social Security system, focusing on: (1) how economic and demographic trends may affect women's future benefits; and (2) past proposals that have addressed these concerns.GAO noted that: (1) the Social Security Act is gender neutral when it comes to awarding individual retirement...
Women's Pensions: Recent Legislation Generally Improved Pension Entitlement and Increased Benefits
T-HRD-92-20: Published: Mar 26, 1992. Publicly Released: Mar 26, 1992.
GAO discussed the results of its studies on women's pension issues, focusing on: (1) the impact of the vesting and benefit distribution provisions under the Tax Reform Act of 1986; (2) widows' receipt of survivor pension income and the impact of the Retirement Equity Act of 1984 on their access to those benefits; (3) the role of the private pension system in improving the economic condition of poo...
Pension Plans: Public Plans in Four States Have Generally Similar Policies and Practices
HRD-90-133: Published: Jul 24, 1990. Publicly Released: Aug 27, 1990.
Pursuant to a congressional request, GAO provided information on public pension plans in four states.GAO found that: (1) boards of trustees and their staffs administer public pension plans; (2) each board establishes policy and appoints a chief administrative officer responsible for hiring and overseeing the staff that carries out the plan's daily operations; (3) two plans have a single board and...
Retirement Income: 1984 Pension Law Will Help Some Widows but Not the Poorest
HRD-88-77: Published: Jul 11, 1988. Publicly Released: Jul 11, 1988.
Pursuant to a legislative requirement, GAO analyzed the potential effects of the spousal consent provision of the Retirement Equity Act of 1984 on the economic status of future widows, focusing on: (1) how many wives could gain entitlement to survivor benefits as a result of the act; (2) what economic circumstances influenced whether husbands selected survivor benefits, prior to the act; (3) to wh...
Department of Labor: Pension Plans and Corporate Takeovers
HRD-88-58: Published: Mar 31, 1988. Publicly Released: May 20, 1988.
Pursuant to a congressional request, GAO reviewed the Department of Labor's (DOL) enforcement efforts concerning the potential misuse of pension plans in corporate takeovers.GAO found that DOL: (1) delegated responsibility for enforcing Employment Retirement Income Security Act standards to its Pension and Welfare Benefits Administration (PWBA); (2) informally learned of takeover transactions from...
Railroad Retirement: Federal Financial Involvement
HRD-86-88: Published: May 9, 1986. Publicly Released: Jun 7, 1986.
Pursuant to a congressional request, GAO: (1) presented an inventory and description of past and present federal financial assistance to the Railroad Retirement Board (RRB) retirement and unemployment programs; and (2) showed how much assistance would be needed under current laws to continue the federal government's unique relationship with these programs.GAO found that: (1) federal government inv...
Railroad Retirement: Size, Nature, and Funding Sources
HRD-86-73FS: Published: Mar 5, 1986. Publicly Released: Mar 5, 1986.
Pursuant to a congressional request, GAO reviewed the federal government's financial involvement in the railroad retirement and unemployment insurance programs.GAO found that: (1) the federal government provides half of the programs' annual revenues, which help pay for social-security-equivalent benefits; (2) windfall benefits to retirees who are entitled to railroad retirement and social security...
Retirement Benefits: Discrepancies in Benefits Paid by the Railroad Retirement Board for SSA
HRD-86-3: Published: Feb 5, 1986. Publicly Released: Feb 5, 1986.
GAO surveyed 17 different types of data exchanges between the Railroad Retirement Board (RRB) and the Social Security Administration (SSA), focusing on the benefit payments that RRB made on behalf of SSA.GAO found that, although RRB and SSA developed a monitoring system (CSAUDIT) to verify the accuracy of payments RRB made on behalf of SSA to beneficiaries entitled to both railroad retirement and...
Effects of the 1980 Multiemployer Pension Plan Amendments Act on Plan Participants' Benefits
HRD-85-58: Published: Jun 14, 1985. Publicly Released: Jun 14, 1985.
Pursuant to the requirements of the Multiemployer Pension Plan Amendments Act, GAO studied the effects of plan terminations and benefits changes on plan participants.GAO found that: (1) while plan terminations increased from 27 in the 6 years before the act to 66 in the 4 years after, such terminations affected less than 1 percent of total plan participants nationwide; (2) the act was cited as a r...