Pensions (51 - 60 of 69 items)
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...
Social Security: Analysis of a Proposal to Privatize Trust Fund Reserves
HRD-91-22: Published: Dec 12, 1990. Publicly Released: Jan 11, 1991.
Pursuant to a congressional request, GAO reviewed a congressional proposal to create a new system of Individual Social Security Retirement Accounts (ISSRA), in which workers could place accumulated social security reserves for private-sector investment.GAO found that: (1) the proposal's effect on national saving was unclear; (2) ISSRA could be integrated with the existing progressive benefit struc...
Providing Periodic Personal Earnings and Benefit Statements to Workers Covered by Social Security
T-HRD-88-25: Published: Jul 14, 1988. Publicly Released: Jul 14, 1988.
GAO discussed requiring the Social Security Administration (SSA) to provide periodic personal earnings and benefit statements to workers covered by social security. GAO found that: (1) 70 percent of the 25 million workers in defined benefit pension plans lacked knowledge of their eligibility for early or normal retirement; (2) from 1978 through 1984, SSA recorded $58.8 billion less in earnings tha...
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...
137894: Jan 1, 1988
This article, which appeared in the GAO Journal, No. 4, Winter 1988, discusses ways to reform entitlement programs. Social security benefits constituted more than 42 percent of federal entitlements outlays in fiscal year 1986, while federal health care programs were about 16 percent and retirement systems were 9 percent. Entitlements growth after 1980 was entirely due to expansion of poverty progr...
Retirement Before Age 65: Trends, Costs, and National Issues
HRD-86-86: Published: Jul 16, 1986. Publicly Released: Aug 4, 1986.
In response to a congressional request, GAO reported on early retirement for individuals who have employer-sponsored pensions, including private, federal, state, local, and military plans.GAO analyses showed that: (1) the percentage of the population receiving employer-sponsored pensions at ages younger than 65 has increased rapidly; (2) individuals with employer-sponsored pension income have much...
Pension Integration: How Large Defined Benefit Plans Coordinate Benefits With Social Security
HRD-86-118BR: Published: Jul 21, 1986. Publicly Released: Jul 21, 1986.
Pursuant to a congressional request, GAO provided information on how often individuals' company pension benefits are coordinated with social security benefits, or integrated.GAO found that: (1) changing integration rules could affect many workers and require many employers to modify plan provisions; (2) over 50 percent of large defined-benefit plans coordinate their benefits with social security b...
Aging: GAO Activities in Fiscal Year 1985
HRD-86-46: Published: Dec 13, 1985. Publicly Released: Dec 13, 1985.
In response to a congressional request, GAO reported on its fiscal year 1985 activities regarding older Americans.GAO submitted a list of the: (1) 65 reports concerning the elderly it issued from October 1, 1984 through September 30, 1985, 43 of which had summary information; and (2) 49 assignments in process as of September 30, 1985. For employees nearing retirement age, GAO continues to provide...
Retirement Before Age 65 Is a Growing Trend in the Private Sector
HRD-85-81: Published: Jul 15, 1985. Publicly Released: Jul 15, 1985.
In response to a congressional request, GAO provided information on private sector retirement patterns concerning: (1) the extent people are receiving private pension income before they are 65 years old; (2) if there has been a growing trend in the receipt of early private pension income; and (3) the extent early private pension receipt is due to disabilities or health problems.GAO found that abou...