Employee retirement plans (121 - 130 of 221 items)
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...
Employee Benefits: Effect of Bankruptcy on Retiree Health Benefits
HRD-91-115: Published: Aug 30, 1991. Publicly Released: Sep 25, 1991.
Pursuant to a congressional request, GAO provided information on the effect of employer bankruptcy on retiree health benefits, focusing on: (1) selected bankrupt companies' continued provision of health benefits to their retirees; (2) the extent to which legislation has helped protect retiree health benefits; and (3) effects of bankruptcy on active workers and retirees in company health plans when...
NASA Personnel: Shortages of Scientists and Engineers Due to Retirements Unlikely in the 1990s
NSIAD-91-185: Published: Jun 17, 1991. Publicly Released: Jun 17, 1991.
Pursuant to a congressional request, GAO examined the age profile of the National Aeronautics and Space Administration's (NASA) scientists and engineers, focusing on: (1) the potential loss of experienced scientists and engineers between 1990 and 1999; and (2) NASA effectiveness in recruiting highly qualified scientists and engineers.GAO found that: (1) the annual attrition rate for NASA scientist...
Retiree Health: Company-Sponsored Plans Facing Increased Costs and Liabilities
T-HRD-91-25: Published: May 6, 1991. Publicly Released: May 6, 1991.
GAO discussed the increasing costs and liabilities for company-sponsored retiree health coverage. GAO noted that: (1) about one-third of all private-sector workers received retiree health coverage; (2) about 9 million retirees were in company-sponsored health plans, and 39 percent of them were under 65 and not yet eligible for Medicare; (3) the cost of providing retiree health benefits varied cons...
Private Pensions: 1986 Law Will Improve Benefit Equity in Many Small Employers' Plans
HRD-91-58: Published: Mar 29, 1991. Publicly Released: Mar 29, 1991.
Pursuant to a legislative requirement, GAO reviewed the effect of federal pension rules on women, focusing on: (1) specific pension rules that affected benefit equity between men and women; and (2) the effect that changes in the Tax Reform Act of 1986 (TRA) would have on benefit equity.GAO found that: (1) before TRA, most pension plan participants were in large employers' plans that generally allo...
Employee Stock Ownership Plans: Participants' Benefits Generally Increased, but Many Plans Terminated
HRD-91-28: Published: Dec 10, 1990. Publicly Released: Dec 21, 1990.
Pursuant to a congressional request, GAO provided information on the benefits participants received from employee stock ownership plans (ESOP), focusing on: (1) the value of ESOP participants' accounts; (2) the amount of company stock that participants received; and (3) how companies allocated benefits among participants.GAO found that: (1) ESOP value was tied to the performance of the sponsoring...
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...
Private Pensions: Impact of New Vesting Rules Similar for Women and Men
HRD-90-101: Published: Aug 21, 1990. Publicly Released: Aug 21, 1990.
Pursuant to a legislative requirement, GAO reviewed the impact of the Tax Reform Act of 1986 provisions that changed vesting requirements for participants in private pension plans, focusing on the: (1) proportion of women and men vested under the old and new rules; and (2) changes in vested benefits due to the act.GAO found that: (1) the provisions improved employees' vesting status and had a simi...
Employee Benefits: Extent of Multiemployer Plan Retiree Health Coverage
HRD-90-132: Published: Jul 17, 1990. Publicly Released: Jul 31, 1990.
Pursuant to a congressional request, GAO reviewed the extent to which companies provide retiree health benefits, focusing on the numbers of: (1) multiemployer health plans with retiree coverage; (2) workers enrolled in such plans; and (3) retirees in such plans.GAO found that: (1) over 6 percent of all retirees in company-sponsored health plans were covered by multiemployer plans; (2) 32 percent o...
Employee Benefits: Trends in Retiree Health Coverage
T-HRD-90-51: Published: Jul 27, 1990. Publicly Released: Jul 27, 1990.
GAO discussed company-sponsored retiree health coverage. GAO found that: (1) only about 4 percent of all companies provide retiree health coverage; (2) companies with retiree health benefits were generally larger, employing 40 percent of private-sector workers; (3) about 9 million retirees are currently in company-sponsored plans, and about 39 percent of those are under age 65; (4) 64 million of 9...