Pursuant to a congressional request, GAO reviewed: (1) the District of Columbia's retirement plans for police officers, firefighters, teachers, and judges; (2) the comparative costs and benefits of the District's retirement plans with similar plans nationwide; (3) the cost-of-living adjustment provisions of the District's retirement plans; and (4) pension funding alternatives to eliminate the District's unfunded pension liability.

GAO found that: (1) the District's retirement plans for police officers, firefighters, teachers, and judges generally provide benefits comparable to other public retirement plans; (2) District police officers, firefighters,and judges receive pensions that are slightly higher than the average provided by similar plans; (3) District teachers' pensions are slightly lower than the average provided by similar plans; (4) the District's cost-of-living adjustment provision is more generous than the cost-of-living provisions of other plans; and (5) the District increases its retirement annuities twice a year in accordance with the increase in the consumer price index.