Federal Pensions: Judicial Survivors' Annuities System Costs and Benefit Levels

Pursuant to a legislative requirement, GAO reviewed certain aspects of the Judicial Survivors' Annuities System (JSAS), focusing on: (1) the system's costs; (2) whether the participants' contributions covered one-half of the costs; and (3) the adjustments needed to achieve the 50-percent figure if the contributions are less than one half of the system's costs.