    [Congressional Record Index (1998)]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    PENSIONS related term(s) Income
      Amendments
        Taxation:  increase amount which may be contributed to defined
            contribution pension plans (S. 1856), S10245 [11SE]
      Analyses
        Retirement Coverage Error Correction Act (S. 1710), S1351 [4MR]
      Articles and editorials
        Congressional Agenda--Goals for a Generation, E259 [3MR]
        Public Trust Busting, S2927 [1AP]
        Social Security Needs Repair, but Poor Shouldn't Pay for It--
            Moynihan's Plan Isn't Perfect, but at Least He's Got People
            Talking, S2926 [1AP]
        SOS for SS, S2927 [1AP]
        Tinkering Won't Do the Job--The Only Sensible Solution Allows
            Private Investment, S2926 [1AP]
        Wrong Way on Social Security, S2927 [1AP]
      Bills and resolutions
        Armed Forces:  allow members to participate in the Thrift Savings
            Plan, (see H.R. 3933), H3743 [21MY]
        Capitol Police:  increase mandatory retirement age, (see H.R. 4415),
            H7289 [5AU]
        Colleges and universities:  allow use of age-based incentives for
            the voluntary retirement of tenured faculty, (see H.R. 3473),
            H1236 [17MR]
        Dept. of Defense:  equitable retirement for military reserve
            technicians covered under FERS or CSRS, (see H.R. 4153), H5402
            [25JN]
        ------ exclude monthly insurance benefits in determining the income
            of certain surviving spouses of military retirees, (see H.R.
            4582), H7914 [16SE]
        Dept. of Veterans Affairs:  cost-of-living adjustment for
            compensation to veterans with service-connected disabilities and
            improvements in education, housing, and cemetery programs, (see
            H.R. 4110), H5063 [23JN]
        ------ cost-of-living adjustment for compensation to veterans with
            service-connected disabilities and improvements in education,
            housing, and cemetery programs (H.R. 4110), Senate amendment,
            (see H. Res. 592), H10513 [10OC]
        ------ use of voluntary separation incentives to reduce employment
            levels, (see H.R. 4705), H9722 [6OC]
        District of Columbia:  reform certain retirement programs, (see H.R.
            4568), H7802 [15SE]
        ERISA:  protect the rights of participants and beneficiaries of
            terminated pension plans, (see H.R. 4396), H7178 [4AU]
        ------ protect the rights of participants and beneficiaries of
            terminated pension plans, (see S. 2475), S10383 [15SE]
        ------ provide that participants in employee benefit plans are
            entitled to certain judicial reviews of benefit determinations,
            (see H.R. 4406), H7289 [5AU]
        ------ regulate entities that hold assets of pension plans covering
            less than 100 participants and require annual asset statements,
            (see H.R. 4238), H5736 [16JY]
        ------ treatment of an individual account plan relative to
            investment in employer securities and the employee's ability to
            withdraw an equivalent amount, (see S. 2320), S8382 [16JY]
        Family and Medical Leave Act:  tax treatment of periods of leave
            required to be permitted relative to the pension participation
            and vesting rules, (see H.R. 4178), H5403 [25JN]
        Federal employees:  establish a portable retirement option for
            political appointees and congressional employees, (see H.R.
            4603), H8083 [18SE]
        ------ provide for the rectification of certain retirement coverage
            errors, (see S. 1710), S1336 [4MR], (see H.R. 3249), H578 [24FE]
        ------ treatment of retirement benefits for assistant U.S.
            attorneys, (see H.R. 4201), H5492 [14JY], (see H.R. 4299), H6185
            [22JY]
        Finnerty, Paul G. and Nancy:  relief relative to overestimation of
            railroad retirement benefits, (see S. 2459), S10207 [10SE]
        Hairston, Ruth:  relief, (see S. 1773), S2113 [17MR]
        House of Representatives:  require that excess amounts from Members'
            official allowances be applied to old-age, survivors, and
            disability insurance programs, (see H.R. 3804), H2931 [6MY]
        Income:  ensure accessibility, portability, and protection of
            retirement benefits, (see S. 2249), S7256 [26JN], (see H.R.
            4152, S. 2339), S8658 [21JY], H5402 [25JN]
        ------ protect retirement security of individuals, (see H.R. 3450),
            H1158 [12MR]
        Investments:  allow individuals the opportunity to provide for their
            retirement through S.A.F.E. accounts, (see H.R. 3683), H2054
            [1AP]
        Members of Congress:  limit number of years of participation in
            certain Federal retirement systems and deny retirement benefits
            to Members convicted of felonies, (see H.R. 4260), H5737 [16JY]
        Military Retirement Reform Act:  restore certain military retirement
            benefits, (see H.R. 4669), H9274 [1OC]
        Puerto Rico:  exempt retirement income from pension plans from
            nonresident taxation, (see H.R. 3969), H3971 [22MY]
        Railroads:  modify the guaranteed minimum benefit for widows and
            widowers relative to conversion from spouse to widow or widower
            annuity, (see S. Con. Res. 80), S1436 [5MR]
        ------ prevent the canceling of annuities to certain divorced
            spouses of workers whose widows elect to receive lump sum
            payments, (see S. 2455), S10206 [10SE]
        Reform, (see H.R. 3788), H2744 [4MY], (see H.R. 4123), H5296 [24JN]
        Social Security:  allow diversion of percentage of payroll tax
            payments into individual security accounts and extend the old
            age, survivors, and disability insurance program, (see H.R.
            4256), H5737 [16JY]
        ------ allow diversion of percentage of payroll tax payments into
            individual security accounts and extend the old age, survivors,
            and disability insurance program, (see H.R. 4824), H10832 [13OC]
        ------ create personalized retirement accounts, (see S. 2552),
            S11582 [6OC]
        ------ divert percentage of payroll tax into personal investment
            plans, increase retirement age, adjust Consumer Price Index, and
            reduce benefits to wealthier individuals, (see S. 2313), S8240
            [15JY]
        ------ establish and maintain individual investment accounts, (see
            H.R. 4076), H4711 [17JN]
        ------ establish pilot program for personalized retirement security
            through personal retirement savings accounts, (see H.R. 3560, S.
            2369), S9243 [29JY], H1642 [26MR]
        ------ include retirees among recipients of annual account
            statements, (see H.R. 3649), H2053 [1AP]
        ------ increase widow's and widower's insurance benefits by reason
            of delayed retirement, (see H.R. 4459), H7412 [6AU]
        ------ open KidSave accounts for every child at birth and invest
            such accounts to build retirement savings, (see S. 2184), S6488
            [17JN]
        ------ provide for accounts funded by surpluses in the budget and
            available for private investment in indexed funds, (see H.R.
            3456), H1158 [12MR]
        Taxation:  adjust for inflation income levels for senior citizens at
            which Social Security benefits are taxed at a higher rate, (see
            H.R. 3448), H1158 [12MR]
        ------ allow rollover contributions to individual retirement plans
            from deferred compensation plans maintained by States and local
            governments and allow State and local governments to maintain
            401(k) plans, (see H.R. 3554), H1549 [25MR]
        ------ allow small employers a credit against costs incurred in
            establishing qualified employer plans, (see H.R. 3300), H677
            [26FE]
        ------ disclose to employees the employer's share of taxes paid for
            old-age, survivors, disability, and hospital insurance for the
            employee, (see H.R. 3777), H2705 [30AP]
        ------ disclose to Federal employees the Government's share of taxes
            paid for old-age, survivors, disability, and hospital insurance
            for the employee, (see H.R. 3776), H2705 [30AP]
        ------ enhance the portability of retirement benefits, (see H.R.
            3503, S. 2329), S8482 [17JY], H1335 [19MR]
        ------ ensure uniformity of Federal and State pension plans relative
            to State income taxes, (see H.R. 4572), H7802 [15SE]
        ------ exclude certain severance payments from gross income, (see S.
            2644), S12720 [20OC]
        ------ improve pension portability for defined benefit plans, (see
            H.R. 3101), H63 [27JA]
        ------ increase amount of Social Security benefits exempt from tax
            for single taxpayers, (see S. 2515), S10921 [24SE]
        ------ increase amount which may be contributed to defined
            contribution pension plans, (see S. 1856), S2569 [25MR], (see
            H.R. 3663), H2053 [1AP]
        ------ increase income levels for senior citizens at which Social
            Security benefits are taxed at a higher rate, (see H.R. 3447),
            H1158 [12MR]
        ------ permit 401(k) contributions which would otherwise be limited
            by employer contributions to employees stock ownership plans,
            (see H.R. 4741), H10075 [8OC]
        ------ permit penalty-free withdrawals from retirement plans for
            medical expenses of certain older relatives, (see H.R. 3600),
            H1776 [30MR], (see H.R. 4349), H6697 [29JY]
        ------ promote expanded retirement savings, (see H.R. 3672), H2054
            [1AP]
        ------ promote retirement savings, (see S. 2635), S12558 [14OC],
            (see H.R. 4823), H10832 [13OC]
        ------ provide additional retirement savings opportunities for small
            employers and self-employed individuals, (see H.R. 3870, S.
            2130), S5634 [4JN], H3311 [14MY]
        ------ treatment of education individual retirement accounts, (see
            H.R. 3307), H754 [3MR]
        ------ treatment of individual retirement accounts, (see H.R. 3979),
            H4054 [3JN]
        ------ treatment of individual retirement accounts relative to
            charitable contributions, (see S. 1734), S1697 [10MR]
        ------ treatment of nondeductible contributions to individual
            retirement plans, (see H.R. 3225), H496 [12FE]
        ------ treatment of unused nontaxable benefits under cafeteria
            plans, flexible spending arrangements, and health flexible
            spending accounts, (see S. 2304), S8135 [14JY]
        ------ waive limit on benefits from multiemployer pension plans,
            (see S. 1600), S318 [3FE], (see H.R. 3632, S. 2267), S7574
            [7JY], H2052 [1AP]
        Veterans:  exclude judgment or settlement amounts received from
            damage claims against the Dept. of Veterans Affairs in
            determining annual income, (see H.R. 3515), H1336 [19MR]
        ------ increase service-connected disability benefits for veterans
            and survivors, (see S. 2273), S7678 [8JY]
        ------ permit concurrent receipt of military retired pay with
            service-connected disability benefits, (see H.R. 3434), H1111
            [11MR]
        ------ repeal retired pay computation formula applicable to certain
            veterans, (see H.R. 4696), H9536 [5OC]
        ------ termination of certain contributions to the Survivor Benefit
            Plan, (see H.R. 3107), H63 [27JA]
      Factsheets
        101 Facts on the Status of Working Women, H1420 [24MR]
      Letters
        FRS use of pension cost credits to subsidize prices charged to
            banks:  Alice M. Rivlin, FRS, H412 [11FE]
        Increase amount which may be contributed to defined contribution
            pension plans:  IPSCO (business) employees, S2571 [25MR]
        ----- several business organizations, S2571 [25MR]
        Overestimation of railroad retirement benefits to Paul G. and Nancy
            Finnerty:  Kenneth P. Boehne, Railroad Retirement Board, S10209
            [10SE]
        Pension Coverage and Portability Act:  Brian Graff, American Society
            of Pension Actuaries, S8675 [21JY]
        ------ James A. Klein, Association of Private Pension and Welfare
            Plans, S8676 [21JY]
        ------ M. Dee Williams and Richard E. Schumacher, National
            Association of State Retirement Administrators, S8676 [21JY]
        ------ Profit Sharing 401(K) Council of America, S8675 [21JY]
      Messages
        Railroad Retirement Board Annual Report:  President Clinton, S317
            [3FE], S11041 [28SE], H222 [3FE], H9163 [28SE]
      Petitions and memorials
        Rhode Island:  compensation of retired military personnel, E1717
            [15SE], E1904 [5OC]
        ------ permit concurrent receipt of military retired pay with
            service-connected disability benefits, E1286 [14JY]
      Remarks in House
        Armed Forces:  improve pension benefits, H10922 [15OC]
        Budget:  treatment of Federal employee health and retirement
            benefits, H4213 [5JN]
        Capitol Police:  increase mandatory retirement age (H.R. 4415),
            E1553 [5AU]
        Colleges and universities:  allow use of age-based incentives for
            the voluntary retirement of tenured faculty, H2525 [29AP], H2532
            [29AP]
        ----- allow use of age-based incentives for the voluntary retirement
            of tenured faculty (H.R. 3473), E386 [17MR]
        Dept. of State:  calculation of Bureau of Diplomatic Security
            agents' retirement annuities (H.R. 633), H9484-H9486 [3AU]
        Dept. of Veterans Affairs:  cost-of-living adjustment for
            compensation to veterans with service-connected disabilities and
            improvements in education, housing, and cemetery programs,
            H11656 [20OC]
        ----- cost-of-living adjustment for compensation to veterans with
            service-connected disabilities and improvements in education,
            housing, and cemetery programs (H.R. 4110), E2166 [14OC]
        ----- cost-of-living adjustment for compensation to veterans with
            service-connected disabilities and improvements in education,
            housing, and cemetery programs (H.R. 4110), Senate amendment (H.
            Res. 592), H10374-H10400 [10OC]
        Employee Benefit Research Institute:  anniversary, E2095 [12OC]
        ERISA:  regulate entities that hold assets of pension plans covering
            less than 100 participants and require annual asset statements
            (H.R. 4238), E1330 [17JY]
        Federal employees:  provide for the rectification of certain
            retirement coverage errors (H.R. 3249), H5901-H5911 [20JY],
            E1362 [21JY]
        FRS:  use of pension cost credits to subsidize prices charged to
            banks, H411 [11FE]
        Income:  ensure accessibility, portability, and protection of
            retirement benefits (H.R. 4152), E1252 [26JN], E1253 [26JN]
        Senior citizens:  retirement savings, E272 [3MR]
        Social Security:  allow personal retirement savings plans (H.R.
            3082), H2378 [28AP], H2780 [5MY]
        ------ establish and maintain individual investment accounts, E1601
            [7AU]
        ------ establish pilot program for personalized retirement security
            through personal retirement savings accounts (H.R. 3560), H2299
            [23AP], H2378 [28AP], H2780 [5MY]
        ------ include retirees among recipients of annual account
            statements (H.R. 3649), E560 [2AP]
        ------ use budget surplus to establish personal retirement savings
            accounts, H2085 [21AP], H2086 [21AP]
        Taxation:  adjust for inflation income levels for senior citizens at
            which Social Security benefits are taxed at a higher rate (H.R.
            3448), H1143 [12MR]
        ------ ensure uniformity of Federal and State pension plans relative
            to State income taxes (H.R. 4572), H10949 [15OC]
        ------ improve pension portability for defined benefit plans (H.R.
            3101), E10 [27JA], E14 [27JA]
        ------ increase income levels for senior citizens at which Social
            Security benefits are taxed at a higher rate (H.R. 3447), H1143
            [12MR]
        ------ permit 401(k) contributions which would otherwise be limited
            by employer contributions to employees stock ownership plans
            (H.R. 4741), E1965 [8OC]
        ------ permit penalty-free withdrawals from retirement plans for
            medical expenses of certain older relatives (H.R. 4349), E1466
            [30JY]
        ------ promote expanded retirement savings (H.R. 3672), E579 [2AP]
        ------ treatment of benefits to retired coal miners (H.R. 2231),
            E562 [2AP]
        ------ treatment of individual retirement accounts (H.R. 891), H759
            [4MR]
        Veterans:  permit concurrent receipt of military retired pay with
            service-connected disability benefits (H.R. 3434), E364 [12MR],
            E1286 [14JY]
      Remarks in Senate
        Armed Forces:  improve pay, housing, retirement benefits, and health
            care, S9908 [3SE]
        Army:  eliminate backlog of unpaid retirement pay, S7057 [25JN],
            S7058 [25JN]
        ------ treatment of certain civilian personnel reduction programs,
            S2401 [23MR]
        Bankruptcy:  protection of retirement savings, S10186 [10SE], S10508
            [17SE]
        Business and industry:  ensure economic equity for women (S. 71),
            S3116 [2AP], S6033 [10JN]
        ----- ensure economic equity for women (S. 71), star print, S2878
            [31MR]
        Colleges and universities:  allow the use of age-based incentives
            for the voluntary retirement of tenured faculty, S11073 [29SE]
        ------ allow use of age-based incentives for the voluntary
            retirement of tenured faculty, S7841 [9JY], S7842 [9JY], S8054
            [13JY], S8055 [13JY]
        Dept. of State:  calculation of Bureau of Diplomatic Security
            agents' retirement annuities (H.R. 633), S12681 [20OC]
        Dept. of Veterans Affairs:  cost-of-living adjustment for
            compensation to veterans with service-connected disabilities and
            improvements in education, housing, and cemetery programs (H.R.
            4110), S12918-S12936 [21OC]
        Employee Benefit Research Institute:  anniversary, S10328 [14SE]
        ERISA:  protect the rights of participants and beneficiaries of
            terminated pension plans (S. 2475), S10384 [15SE]
        Federal employees:  computation of retirement benefits relative to
            denial of cost-of-living adjustments in certain years, S9343
            [30JY]
        ------ provide for the rectification of certain retirement coverage
            errors (S. 1710), S1348 [4MR]
        Finnerty, Paul G. and Nancy:  relief relative to overestimation of
            railroad retirement benefits (S. 2459), S10209 [10SE]
        Hairston, Ruth:  relief (S. 1773), S2122 [17MR]
        Income:  ensure accessibility, portability, and protection of
            retirement benefits (S. 2249), S7264 [26JN]
        ----- ensure accessibility, portability, and protection of
            retirement benefits (S. 2339), S8672-S8676 [21JY]
        Railroads:  modify the guaranteed minimum benefit for widows and
            widowers relative to conversion from spouse to widow or widower
            annuity (S. Con. Res. 80), S1461 [5MR]
        ------ prevent the canceling of annuities to certain divorced
            spouses of workers whose widows elect to receive lump sum
            payments (S. 2455), S10207 [10SE]
        Securities:  preserve right of State and local governments and their
            pension programs to bring securities fraud suits under State
            law, S4811 [13MY]
        Social Security:  comparison of U.S. retirement security system with
            other countries, S8653-S8655 [21JY]
        ------ create personalized retirement accounts (S. 2552),
            S11443-S11448 [5OC]
        ------ divert percentage of payroll tax into personal investment
            plans, increase retirement age, adjust Consumer Price Index, and
            reduce benefits to wealthier individuals (S. 2313), S8244-S8248
            [15JY]
        ------ divert percentage of payroll tax into personal investment
            plans, S10233 [11SE]
        ------ establish pilot program for personalized retirement security
            through personal retirement savings accounts (S. 2369), S9244
            [29JY]
        ------ open KidSave accounts for every child at birth and invest
            such accounts to build retirement savings (S. 2184), S6491
            [17JN], S6492 [17JN]
        ------ reform relative to women and minorities, S8985-S8987 [24JY]
        ------ use budget surplus to establish personal retirement savings
            accounts, S2917-S2929 [1AP]
        Taxation:  enhance the portability of retirement benefits (S. 2329),
            S8484 [17JY], S8516 [17JY]
        ------ increase amount of Social Security benefits exempt from tax
            for single taxpayers (S. 2515), S10923 [24SE]
        ------ increase amount which may be contributed to defined
            contribution pension plans (S. 1856), S2570 [25MR]
        ------ promote retirement savings (S. 2635), S12563 [14OC]
        ------ provide additional retirement savings opportunities for small
            employers and self-employed individuals (S. 2130), S5634 [4JN]
        ------ treatment of individual retirement accounts, S7651 [8JY],
            S7721 [9JY], S7722 [9JY]
        ------ treatment of individual retirement accounts relative to
            charitable contributions (S. 1734), S1797 [11MR]
        ------ treatment of unused nontaxable benefits under cafeteria
            plans, flexible spending arrangements, and health flexible
            spending accounts (S. 2304), S8137 [14JY]
        ------ waive limit on benefits from multiemployer pension plans (S.
            1600), S322 [3FE] waive limit on benefits from multiemployer
            pension plans (S. 2267), S7577 [7JY]
        Veterans:  increase service-connected disability benefits for
            veterans and survivors (S. 2273), S7679 [8JY]
        ------ increase service-connected disability benefits for veterans
            and survivors (S. 2273), S11196 [30SE]
      Reports filed
        Calculation of Bureau of Diplomatic Security Agents' Retirement
            Annuities:  Committee on International Relations (House) (H.R.
            633) (H. Rept. 105-755), H9178 [28SE]
        Civil Service Retirement System Actuarial Redeposit Act:  Committee
            on Government Reform and Oversight (House) (H.R. 2566) (H. Rept.
            105-757), H9273 [1OC]
        Federal Retirement Coverage Corrections Act:  Committee on Ways and
            Means (House) (H.R. 3249) (H. Rept. 105-625), H5956 [20JY]
        Rectification of Certain Federal Employee Retirement Coverage
            Errors:  Committee on Government Reform and Oversight (House)
            (H.R. 3249) (H. Rept. 105-625), H5491 [14JY]
        Veterans Benefits Improvement Act:  Committee on Veterans' Affairs
            (House) (H.R. 4110) (H. Rept. 105-627), H5592 [15JY]
        Veterans' Compensation Cost-of-Living Adjustment Act:  Committee on
            Veterans Affairs (Senate) (S. 2273) (S. Rept. 105-341), S10657
            [21SE]
      Summaries
        Employee Pension Portability and Accountability Act (H.R. 3672),
            E580 [2AP]
        Enhance the Portability of Retirement Benefits (S. 2329),
            S8485-S8487 [17JY]
        Pension Improvement Act (H.R. 3101), E14 [27JA]
        Retirement Accessibility, Security, and Portability Act (H.R. 4152),
            E1253-E1255 [26JN]
        Veterans Benefits Improvement Act (H.R. 4110), H10391-H10393 [10OC]
      Tables
        Budget deficits and Social Security, S2921 [1AP]
        Comparison of S. 2358, Persian Gulf War Veterans Act and the House-
            Senate compromise of H.R. 4110, Veterans Benefits Improvement
            Act, H11657 [20OC]
        Payroll taxes, S2921 [1AP]
      Texts of
        H. Res. 592, Senate amendment to H.R. 4110, Veterans Benefits
            Improvement Act, H10374-H10389 [10OC]
        H.R. 633, Dept. of State Special Agent Retirement Act, H9484 [5OC]
        H.R. 3249, Federal Retirement Coverage Corrections Act, H5901-H5909
            [20JY]
        H.R. 4110, Veterans Benefits Improvement Act, H6885-H6889 [3AU]
        H.R. 4110, Veterans Programs Enhancement Act, S12919-S12932 [21OC]
        H.R. 4572, ensure uniformity of Federal and State pension plans
            relative to State income taxes, H10949 [15OC]
        S. 1600, waive limit on tax benefits from multiemployer pension
            plans, S322 [3FE]
        S. 1710, Retirement Coverage Error Correction Act, S1348-S1351 [4MR]
        S. 1773, relief of Ruth Hairston, S2122 [17MR]
        S. 2249, Retirement Accessibility, Security, and Portability Act,
            S7264-S7280 [26JN]
        S. 2267, waive limit on benefits from multiemployer pension plans,
            S7578 [7JY]
        S. 2273, Veterans' Compensation Cost-of-Living Adjustment Act, S7679
            [8JY], S11196 [30SE]
        S. 2369, Personal Retirement Accounts Act, S9245-S9253 [29JY]
        S. 2455, prevent the canceling of annuities to certain divorced
            spouses of railroad workers whose widows elect to receive lump
            sum payments, S10207 [10SE]
        S. 2475, Pension Plan Participant Protection Act, S10385 [15SE]
        S. Con. Res. 80, modify the guaranteed minimum benefit for widows
            and widowers of railroad employees relative to conversion from
            spouse to widow or widower railroads annuity, S1461 [5MR]