Employee retirement plans (41 - 46 of 46 items)
Proposed Civil Service Supplemental Retirement System
128278: Oct 28, 1985
GAO presented its views on the proposed Civil Service Supplemental Retirement System, which combines social security, a defined benefit pension plan, and a thrift plan. This approach and the provisions of the thrift plan portion of the proposed program are consistent with prevailing provisions in the private sector; however, other aspects of the plan differ from private sector programs. GAO found...
Premium Requirements of the Single Employer Pension Insurance Program
127200: Jun 19, 1985
Testimony was given on GAO views of the financial condition of the single employer pension insurance program and a presidential budget request that the current rate for each participant be increased to $7.50 retroactive to January 1, 1985. The Pension Benefit Guaranty Corporation (PBGC) administers the self-financing program which finances insurance claims for guaranteed benefits not funded by spo...
The 1980 Multiemployer Pension Plan Amendments Act: An Assessment of Funding Requirement Changes
HRD-85-1: Published: Feb 27, 1985. Publicly Released: Feb 27, 1985.
GAO reported on the effect of the Multiemployer Pension Plan Amendments Act of 1980 on employers, participants, and others, and it assessed the effect of the act's changes in multiemployer plan funding requirements.GAO found that 14 of 149 plans it examined were financially distressed and could pose a risk to the government's insurance program amounting to billions of dollars. The act's provisions...
Funding of State and Local Government Retirement Systems
094334: Sep 27, 1979
No summary is currently available...
The Investment Decisionmaking Process in Two Colorado Public Employee Retirement Plans
HRD-77-30: Published: Dec 29, 1976. Publicly Released: Dec 29, 1976.
Case studies on the Public Employees' Retirement Association (PERA) of Colorado and the Denver Public School Employees' Pension and Benefit Association (DPSEPBA), give details of the framework for managing investments, investment experience, and detailed financial statements. Information on the decisionmaking process was gathered from summary data and interviews with cognizant officials.PERA had f...
The Investment Decisionmaking Process In Two Georgia Public Employee Retirement Plans
HRD-77-21: Published: Nov 30, 1976. Publicly Released: Nov 30, 1976.
The second in a series of seven case studies was performed of the Employees' Retirement System of Georgia and the Atlanta General Employees' Pension Plan. The Georgia plan is the second largest of five employee-administered state retirement plans with about 48,300 members and assets of about $355 million. The Atlanta plan is the largest of three plans for city employees with about 14,400 members a...