Employee retirement plans (21 - 23 of 23 items)
Tax Revenues Lost and Beneficiaries Inadequately Protected When Private Pension Plans Terminate
HRD-81-117: Published: Sep 30, 1981. Publicly Released: Sep 30, 1981.
In response to a congressional request, GAO reviewed the effectiveness of the practices and procedures of: (1) the Internal Revenue Service (IRS) and the Pension Benefit Guaranty Corporation (PBGC) for ensuring that pension plan terminations are reported; (2) IRS for processing plan terminations; and (3) IRS for ensuring compliance with income tax requirements by individuals receiving pension bene...
Keeping the Railroad Retirement Program on Track--Government and Railroads Should Clarify Roles and Responsibilities
HRD-81-27: Published: Mar 9, 1981. Publicly Released: Apr 10, 1981.
The railroad retirement program is the only federally administered pension plan for a private industry. Funds to finance the program consist of taxes paid by railroad workers and employers, transfers from social security trust funds, and general revenue appropriations from the Federal Government. A review was performed of the Federal role in providing financial assistance to the program and the al...