PENSIONS

Amendments

Income: provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), H8191, H8205 [15NO]

Reform (H.R. 10), S12058 [27NO], S12169, S12174, S12212, S12213 [29NO], S12265, S12266, S12267, S12268, S12269, S12270 [30NO], S12315, S12318, S12319, S12320, S12322, S12323, S12328, S12329 [3DE], S12340, S12352, S12355 [4DE], H1718 [1MY], H1795 [2MY], H9160 [11DE]

Analyses

Federal Prosecutors Retirement Benefit Equity Act (S. 1828), S13155 [13DE]

Articles and editorials

Miserable Pension Bill, H1793 [2MY]

Bills and resolutions

Age Discrimination in Employment Act: amend relative to voluntary early retirement benefits and medical benefits (see H.R. 2558), H4216 [18JY]

Armed Forces: authorize disability retirement to be granted posthumously for members who die in the line of duty (see S. 1037), S6318 [14JN] (see S. 1427), S9440 [14SE] (see H.R. 2203), H3202 [14JN]

———provide retirees all benefits promised to them upon enlistment (see H.R. 51), H26 [3JA]

———revise rules on retirement payments to former spouses (see H.R. 1983), H2709 [24MY]

———revise the computation of military disability retired pay for certain members injured while a cadet or midshipman at a service academy (see H.R. 2685), H4948 [31JY]

Bankruptcy: extend the priority provided to claims for compensation and benefits of all employees (see H.R. 3415), H8948 [5DE]

Budget: use budget surpluses attributable to the Dept. of Defense Military Retirement Fund for military retirement and survivor benefit programs (see H. Res. 23), H111 [30JA]

Business and industry: require certain parent corporations of Federal contractors to provide health care benefits to retired employees of the contractor (see H.R. 1691), H1860 [2MY]

Civil Service Retirement and Disability Fund: exclude from the Federal budget (see H.R. 572), H322 [13FE]

Courts: provide for an election of an annuity for certain qualified magistrate judges (see S. 1477), S9971 [1OC]

Dept. of Defense: equitable retirement for military Reserve technicians covered under FERS or CSRS (see H.R. 2012), H2846 [25MY]

———equitable retirement for military reserve technicians covered under FERS or CSRS (see S. 155), S456 [23JA]

Dept. of Veterans Affairs: enhance outreach programs to more fully inform surviving spouses and dependents of available benefits and provide dedicated staff to assist in obtaining those benefits (see H.R. 336), H163 [31JA]

———ensure that senior citizen veterans shall be eligible for pension benefits without regard to disability (see H.R. 3087), H6700 [11OC]

———extend payment of certain benefits through the date of the beneficiary's death (see H.R. 2223), H3258 [19JN]

———improve the processing of claims for veterans compensation and pensions (see S. 1656), S11611 [8NO]

———repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation (see H.R. 3183), H7529 [30OC]

———revise computation of retirement annuities for part-time employees (see H.R. 2182), H3201 [14JN]

———revise effective date for certain awards of dependency and indemnity compensation to survivors of Vietnam era veterans (see H.R. 545), H253 [8FE]

Employment: exclude employer contributions to health care expenditure accounts from gross income for tax purposes and clarify applicability of ERISA to plans employing such accounts (see H.R. 2658), H4723 [26JY]

———improve economic security of workers (see S. 8), S97 [22JA]

———modify certain vesting requirements for railroad retirement annuities (see H.R. 1871), H2280 [16MY]

———prohibit discrimination in the offering of benefits by employers to associates of employees who are not spouses or dependents (see H.R. 515), H223 [7FE]

ERISA: increase the phase-in limitation for benefit improvements made prior to plan termination (see H.R. 2134), H3066 [12JN]

———provide cost-of-living adjustments to guaranteed benefit payments paid by the Pension Benefit Guaranty Corp. (see H.R. 83), H27 [3JA]

———require Pension Benefit Guaranty Corp., to notify plan participants and beneficiaries of commencement of proceedings to terminate any plan (see S. 1872), S13943 [20DE]

FDIC: make certain temporary Federal service performed creditable for retirement purposes (see H.R. 1586), H1604 [25AP]

Federal employees: allow credit under FERS for certain Government service performed abroad after a certain date (see S. 1138), S7193 [29JN]

———allow individuals who return to Government service after receiving a refund of retirement contributions to recapture credit for their initial service by repaying such refund (see H.R. 1939), H2570 [22MY]

———amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see H.R. 1841), H2183 [15MY]

———amend the definition of a law enforcement officer to include Federal prosecutors relative to retirement benefits (see S. 1828), S13145 [13DE]

———application of catch-up contributions to the Thrift Savings Plan (see S. 1821, 1822), S13145 [13DE] (see H.R. 3340), H8342 [19NO] (see H.R. 3354), H8421 [27NO]

———clarify computation of annuities for air traffic controllers relative to law enforcement officers and firefighters (see S. 871), S4822 [10MY]

———clarify the computation of certain civil service retirement system annuities based on part-time service (see S. 768), S3852 [24AP] (see H.R. 136), H60 [6JA]

———disability annuities for law enforcement officers, firefighters, and the Capitol Police (see H.R. 446), H220 [7FE]

———eliminate inequities in retirement benefits for law enforcement officers, firefighters, air traffic controllers, nuclear materials couriers, Supreme Court members, and Capitol police (see H.R. 2523), H4111 [17JY]

———index deferred annuities and provide survivor annuities to spouses of former employees who died after separating from the Government and were entitled to a deferred annuity but had not established a claim (see H.R. 3521), H10355 [18DE]

———make certain part-time, intermittent, or temporary Federal service by spouses of Foreign Service officers creditable for retirement purposes (see H.R. 1496), H1497 [4AP]

———make certain service performed as an employee of a nonappropriated fund instrumentality creditable for retirement purposes (see H.R. 2355), H3802 [28JN]

———payment of veterans' disability compensation to civilian retirees receiving retirement benefits to the same extent as military retirees receiving military retirement benefits (see H.R. 2842), H5405 [5SE]

———treatment of retirement benefits for assistant U.S. attorneys (see H.R. 1090), H959 [19MR]

Federal firefighters: establish presumptive disability benefits for certain diseases and disabilities (see S. 1845), S13465 [18DE] (see H.R. 2163), H3150 [13JN]

Government: provide Federal managers with tools and flexibility in areas such as personnel, budgeting, and property management and disposal (see S. 1612), S11362 [1NO] (see S. 1639), S11488 [6NO]

Health: establish certain requirements for managed care plans (see H.R. 2497), H4009 [12JY]

———improve access to health insurance and Medicare benefits for individuals aged 55 to 65 and allow tax credits for payment of such premiums and COBRA coverage premiums (see S. 623), S2979 [27MR] (see H.R. 1255), H1189 [27MR]

Health care professionals: provide that federally employed registered nurses that retire under FERS shall have unused sick leave used in the computation of annuities (see S. 1080), S6601 [21JN]

Income: provide retirement investment advice to workers managing their retirement income assets (see S. 1677), S11719 [13NO] (see H.R. 2269), H3464 [21JN]

———provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), consideration (see H. Res. 288), H8180 [14NO]

Insurance: require plan administrators that provide access to automobile insurance to submit certain information on such insurance to the FTC (see H.R. 403), H218 [7FE]

Investments: allow individuals the opportunity to provide for their retirement through S.A.F.E. accounts (see H.R. 849), H623 [1MR]

———ensure that individual account retirement plans protect workers by limiting the amount of employer stock each worker may hold and encouraging diversification of investment of plan assets (see S. 1838), S13464 [18DE]

———provide additional fiduciary protections for participants and beneficiaries under employee stock ownership plans relative to lockdowns placed on plan assets (see H.R. 3509), H10355 [18DE]

Iron and steel industry: provide certain safeguards relative to the domestic steel industry (see S. 957), S5616 [24MY]

———provide retiree health care by allowing steel companies a partial refund of net operating loss carryforwards (see H.R. 3059), H6458 [9OC]

Law enforcement officers: adjust certain U.S. Park Police and Secret Service pension benefits as a result of the conversion to a new salary schedule (see H.R. 1887), H2333 [17MY]

———lift State earnings limitations on retired officers to enhance school safety (see H. Con. Res. 10), H28 [3JA]

Medal of Honor: increase rate of special pension for recipients, authorize recipients to be furnished an additional medal for display purposes, and increase criminal penalties associated with misuse or fraud (see H.R. 2561), H4216 [18JY]

National Guard: provide more equitable civil service retirement and retention provisions for technicians (see H.R. 513), H223 [7FE]

Public safety officers: provide benefits to those who die or become disabled as a result of certain injuries (see H.R. 3063), H6458 [9OC]

Railroad Retirement Act: eliminate a limitation on benefits (see H.R. 734), H441 [27FE]

Railroads: modernize financing of railroad retirement system and provide enhanced benefits to employees and beneficiaries (see S. 697), S3436 [4AP] (see H.R. 180), H61 [6JA] (see H.R. 1140), H1059 [21MR]

Reform (see S. 631), S2979 [27MR] (see S. 742), S3706 [6AP] (see H.R. 10), H927 [14MR]

Reform (H.R. 10): consideration (see H. Res. 127), H1714 [1MY]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans and extend the Old-Age, Survivors, and Disability Insurance Program (see H.R. 2771), H5335 [2AU]

———choice of benefit payment method for certain workers affected by changes in benefit computation rules (see H.R. 97), H27 [3JA]

———choice of benefit payment method relative to computation rule application to workers attaining age 65 in or after 1982 (see S. 825), S4246 [3MY] (see H.R. 853), H623 [1MR]

———computation system for benefits relative to spouses' or surviving spouses' Government pensions (see S. 611), S2894 [26MR] (see H.R. 664), H395 [14FE]

———create individual accounts ensuring full benefits for all workers and their families, give Americans ownership of their retirement, and restore long-term solvency (see H.R. 3535), H10909 [19DE]

———create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (see H.R. 3497), H10066 [13DE]

———effects of reform proposals on women (see H. Res. 128), H1716 [1MY]

———eliminate benefit penalties to individuals receiving pensions from noncovered employment (see H.R. 848), H623 [1MR]

———ensure solvency (see H. Con. Res. 214), H5338 [2AU]

———establish and maintain individual investment accounts (see H.R. 2110), H2997 [7JN]

———guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment (see S. 806), S4099 [1MY] (see S. 1558), S10769 [16OC] (see H.R. 832), H622 [1MR] (see H.R. 3135), H6918 [16OC]

———honor commitments (see H. Con. Res. 282), H9077 [6DE]

———improve benefit computation formula for certain workers affected by changes in benefit computation rules (see H.R. 81), H27 [3JA]

———improve benefit computation formula for workers attaining age 65 in or after 1982 (see H.R. 870), H648 [6MR]

———improve solvency (see H.R. 3315), H8337 [16NO]

———include any veterans' or survivors' compensation or pension in the determination of SSI benefits (see S. 1647), S11549 [7NO]

———increase in widow's and widower's insurance benefits relative to delayed retirement (see H.R. 3328), H8337 [16NO]

———phase out taxation of benefits (see S. 181), S568 [25JA]

———redesignate certain trust funds as accounting funds (see S. 547), S2388 [15MR] (see H.R. 1068), H954 [15MR]

———reform relative to State and local government employees (see H. Con. Res. 120), H1716 [1MY]

———repeal Government pension offset and windfall elimination provisions (see S. 1523), S10457 [10OC] (see H.R. 2638), H4634 [25JY]

Taxation: allow credits for contributions to certain pension plans or individual retirement accounts and to small businesses for qualified pension plan contributions or start-up costs (see H.R. 1498), H1497 [4AP]

———allow employers maintaining a defined non-Government benefit plan to treat certain employee contributions as pretax employer contributions (see H.R. 3012), H6259 [3OC]

———allow expanded penalty-free withdrawals from certain retirement plans during periods of unemployment (see H.R. 3489), H10066 [13DE]

———allow expanded penalty-free withdrawals from certain retirement plans for unemployed employees of air carriers or manufacturers of aircrafts or aircraft parts or components (see H.R. 2968), H6056 [25SE]

———allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (see S. 1022), S6127 [12JN] (see H.R. 2125), H3066 [12JN]

———allow first-time homebuyers to use tax-exempt loans from individual retirement accounts for downpayments (see H.R. 2022), H2847 [25MY]

———allow individual retirement accounts to exclude income from certain debt-financed real property from the tax on unrelated business taxable income (see H.R. 947), H826 [8MR]

———allow individuals who claim a religious exemption from the self-employment tax to establish certain retirement plans (see H.R. 838), H622 [1MR]

———allow investments by certain retirement plans in principal residences of children and grandchildren of participants who are first-time homebuyers (see H.R. 2308), H3518 [25JN]

———allow penalty-free distributions from qualified retirement plans on account of the death or disability of the participant's spouse (see H.R. 578), H323 [13FE]

———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. 465), H220 [7FE]

———clarify status of professional employer organizations in order to assist small businesses in providing employee benefits and collecting employment taxes (see S. 1305), S8703 [2AU]

———delay date for individual retirement plan distributions and accelerate date for modifications of adjusted gross income limit for conversions of Roth individual retirement accounts (see S. 1582), S11105 [25OC]

———disclosure of employer's share of taxes paid for old-age, survivors, disability, and hospital insurance for the employee in addition to the total amount of such taxes for such employee (see H.R. 1584), H1604 [25AP]

———eliminate marriage tax penalty relative to income limits for Individual Retirement Account deductions (see H.R. 1611), H1658 [26AP]

———enhance the portability of retirement benefits (see H.R. 155), H60 [6JA]

———exclude certain severance payments from gross income (see S. 1332), S8704 [2AU] (see H.R. 147), H60 [6JA]

———exclude certain severance payments from gross income and provide a refundable credit for job training expenses of older long-time employees who are laid off (see H.R. 3001), H6136 [2OC]

———expand pension benefits to those without retirement plans and provide additional protections to those who participate in the current system (see H.R. 3488), H10066 [13DE]

———impose a tax on certain unearned income and provide tax relief by reducing the rate of the Social Security payroll tax (see H.R. 1573), H1555 [24AP]

———improve retirement income by taxing annuities and certain life insurance payments at capital gains rates (see H.R. 3320), H8337 [16NO]

———increase limitation on contributions to individual retirement accounts (see H.R. 12), H25 [3JA] (see H.R. 1026), H928 [14MR]

———provide additional retirement savings opportunities for small employers and self-employed individuals (see H.R. 738), H441 [27FE]

———provide consistent treatment of survivor benefits for public safety officers killed in the line of duty (see S. 881), S4939 [15MY] (see H.R. 710), H398 [14FE] (see H.R. 1727), H1924 [3MY]

———provide protections for participants in cash or deferred arrangements under section 401(k) relative to the acquisition and holding of employer securities (see H.R. 3463), H10054 [12DE]

———provide retirement security and pension reform (see H.R. 3445), H9238 (see H.R. 3446), H9239 [11DE]

———relief for families (see S. 9), S97 [22JA]

———remove the requirement of a mandatory beginning date for distributions from individual retirement accounts (see H.R. 1368), H1409 [3AP]

———repeal tax increase on Social Security benefits (see S. 237), S1012 [1FE] (see H.R. 122), H59 (see H.R. 192), H62 [6JA]

———simplify Internal Revenue Code through revenue neutral proposals (see H.R. 2529), H4112 [17JY]

———treatment of certain contributions made to retirement plans (see H.R. 3156), H7127 [17OC]

———treatment of certain survivor benefits (see S. 433), S1747 [1MR]

———treatment of Government pensions relative to Social Security benefits (see H.R. 2462), H3959 [11JY]

———treatment of individual retirement accounts relative to charitable contributions (see S. 205), S706 [30JA] (see S. 1375), S8911 [3AU] (see H.R. 774), H505 [28FE]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty during the national emergency declared by the President (see S. 1531), S10640 [11OC]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals significantly affected by the terrorist attacks (see H.R. 3365), H8564 [28NO]

———waive limit on benefits from multiemployer pension plans (see H.R. 1603), H1658 [26AP]

Tubman, Harriet Ross: payment of pension for Army services as a nurse and a scout during the Civil War (see H. Con. Res. 92), H1345 [29MR]

United Mine Workers of America: provide additional sources of revenue to the Combined Benefit Fund and Benefit Plan (see H.R. 3567), H10964 [20DE]

Veterans: change effective date for paid-up coverage under the Survivor Benefit Plan (see H.R. 699), H397 [14FE]

———computation of retirement pay for certain merchant mariners who served during or immediately after World War II or the Korean War (see H.R. 2302), H3518 [25JN]

———continuation of dependency and indemnity compensation for the surviving spouse of a veteran if such spouse remarries after a certain age (see H.R. 1108), H1011 [20MR]

———establish a minimum pension rate for certain veterans (see H.R. 3374), H8731 [29NO]

———exclude certain income from consideration for determining rent paid for federally assisted housing (see H.R. 1106), H1011 [20MR]

———increase pension rates for surviving spouses of veterans of a period of war (see S. 1648), S11549 [7NO]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (see S. 1090), S6664 [22JN] (see H.R. 2361), H3802 [28JN]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans and modify home loan programs (see S. 1488), S10154 [3OC]

———increase the Medal of Honor Roll special pension and provide an annual cost-of-living adjustment (see S. 1113), S6991 [27JN]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (see S. 145), S456 [23JA] (see S. 305), S1270 [13FE] (see S. 1506), S10287 [4OC] (see H.R. 548), H253 [8FE]

———permit concurrent receipt of military retired pay with service-connected disability benefits (see S. 170), S527 [24JA] (see H.R. 65), H26 [3JA] (see H.R. 303), H202 [6FE] (see H.R. 609), H393 [14FE]

———repeal computation system that reduces annuity for surviving spouses at age 62 relative to Social Security offset (see H.R. 1232), H1188 [27MR]

———revise the rules under the Survivor Benefit Plan for the termination of an annuity paid to a surviving spouse upon remarriage (see H.R. 1813), H2141 [10MY]

———treatment of pension income, benefits for fugitive or incarcerated veterans, home loan guaranty amounts, and certain benefit authorities (see S. 1093), S6664 [22JN]

Cloture motions

Reform (H.R. 10), S12138, S12139 [29NO], S12306 [3DE]

———motion to proceed, S12036 [27NO], S12119 [29NO]

Letters

Veterans' Benefits Act: Anthony J. Principi, Sec. of Veterans Affairs, S10157 [3OC]

Messages

Railroad Retirement Board Report: President Bush, S10902 [23OC], H7207 [23OC]

Motions

Reform (H.R. 10), S12036 [27NO], S12390 [5DE], H1822 [2MY]

Remarks in House

Armed Forces: revise rules on retirement payments to former spouses (H.R. 1983), E928 [24MY]

———revise the computation of military disability retired pay for certain members injured while a cadet or midshipman at a service academy, H5853 [20SE]

Defined benefit plans: protect benefits of employees and enforce age discrimination requirements relative to tax legislation on defined benefit plans becoming cash balance plans, H1818, H1819, H1825, H1826 [2MY]

Dept. of Defense: equitable retirement for military Reserve technicians covered under FERS or CSRS (H.R. 2012), E992 [26MY]

Dept. of Veterans Affairs: address backlog of veterans compensation, pension, and education claims, E923 [24MY]

———benefit claims processing funding through reductions in NSF funding, H4691-H4693, H4694 [26JY]

———ensure that senior citizen veterans shall be eligible for pension benefits without regard to disability (H.R. 3087), E1859 [12OC]

———revise effective date for certain awards of dependency and indemnity compensation to survivors of Vietnam era veterans (H.R. 545), E146 [8FE]

Federal employees: allow individuals who return to Government service after receiving a refund of retirement contributions to recapture credit for their initial service by repaying such refund (H.R. 1939), E883 [22MY]

———application of catch-up contributions to the Thrift Savings Plan, H1791 [2MY]

———application of catch-up contributions to the Thrift Savings Plan (H.R. 3340), E2129 [19NO]

———application of catch-up contributions to the Thrift Savings Plan (H.R. 3354), E2135 [27NO]

———clarify the computation of certain civil service retirement system annuities based on part-time service (H.R. 136), E11 [3JA]

———eliminate certain inequities in the computation of retirement benefits for law enforcement officers, firefighters, air traffic controllers, nuclear materials couriers, and their survivors, H80 [30JA]

———index deferred annuities and provide survivor annuities to spouses of former employees who died after separating from the Government and were entitled to a deferred annuity but had not established a claim (H.R. 3521), E2333 [19DE]

———make certain part-time, intermittent, or temporary Federal service by spouses of Foreign Service officers creditable for retirement purposes (H.R. 1496), E553 [5AP]

Federal firefighters: establish presumptive disability benefits for certain diseases and disabilities (H.R. 2163), E1094 [13JN]

GAO: enhance pension funding by classifying payments to defined benefit plans as a liability loss carryback under the Internal Revenue Code, H1791 [2MY]

Hanssen, Robert P.: Dept. of Justice plea bargain offer relative to alleged espionage activities, H729 [7MR], H3810 [10JY]

Health: improve access to health insurance and Medicare benefits for individuals aged 55 to 65 and allow tax credits for payment of such premiums and COBRA coverage premiums (H.R. 1255), E453 [27MR]

Income: provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), H8190-H8215 [15NO], E2120 [16NO], E2137 [27NO]

———provide retirement investment advice to workers managing their retirement income assets (H.R. 2269), consideration (H. Res. 288), H8189, H8190 [15NO]

Investments: provide additional fiduciary protections for participants and beneficiaries under employee stock ownership plans relative to lockdowns placed on plan assets (H.R. 3509), E2336 [19DE]

Medal of Honor: increase rate of special pension for recipients, authorize recipients to be furnished an additional medal for display purposes, and increase criminal penalties associated with misuse or fraud (H.R. 2561), H10480-H10482 [19DE], H10937 [20DE], E2399 [20DE]

President's Commission To Strengthen Social Security: final report, H9245 [12DE]

Railroads: modernize financing of railroad retirement system and provide enhanced benefits to employees and beneficiaries, E2275 [13DE]

———modernize financing of railroad retirement system and provide enhanced benefits to employees and beneficiaries (H.R. 1140), H4868, H4955-H4966 [31JY], E414 [21MR], E1469 [30JY], E1491 [1AU], E1495 [2AU], E1544 [3AU]

Reform, H2841, H2842 [25MY]

Reform (H.R. 10), H1671 [1MY], H1748-H1827 [2MY], H9160-H9166 [11DE], E720 [3MY], E799 [15MY], E2275 [13DE]

Reform (H.R. 10), consideration (H. Res. 127), H1745-H1747 [2MY]

Reform (H.R. 10), motion to recommit, H1825, H1826 [2MY]

Small business: preserve employee stock ownership plans for S corporation workers, H1786 [2MY]

Social Security: budget treatment of trust funds, H963 [20MR]

———commission recommendation on investment of trust funds in private financial markets, H9328, H9330, H9332 [12DE]

———create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (H.R. 3497), E2307 [14DE]

———create personalized retirement accounts, H315-H319 [13FE], H475-H479 [28FE]

———eliminate benefit penalties to individuals receiving pensions from noncovered employment (H.R. 848), E263 [1MR]

———ensure solvency, H1833 [2MY], H4434 [24JY], H9085 [11DE], E2275 [13DE]

———ensure solvency (H. Con. Res. 214), E1539 [3AU]

———establish commission to oppose privatization, H4566-H4568 [25JY], E1461 [27JY]

———guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment (H.R. 832), E264 [1MR]

———honor commitments (H. Con. Res. 282), H9173-H9178 [11DE], E2220 [7DE], E2257 [12DE], E2275, E2277, E2282 [13DE]

———impact of increased spending on solvency, H2154 [15MY]

———improve benefit computation formula for certain workers affected by changes in benefit computation rules (H.R. 81), E1, E5 [3JA]

———prohibit investment of trust funds in private financial markets, E1390 [20JY]

Taxation: allow credits for contributions to certain pension plans or individual retirement accounts and to small businesses for qualified pension plan contributions or start-up costs (H.R. 1498), H1414 [4AP], E568 [5AP]

———allow first-time homebuyers to use tax-exempt loans from individual retirement accounts for downpayments (H.R. 2022), E978 [25MY]

———exclude certain severance payments from gross income and provide a refundable credit for job training expenses of older long-time employees who are laid off (H.R. 3001), E1773 [2OC]

———expand pension benefits to those without retirement plans and provide additional protections to those who participate in the current system (H.R. 3488), E2295 [14DE]

———improve retirement income by taxing annuities and certain life insurance payments at capital gains rates (H.R. 3320), E2115 [16NO]

———increase annual limitation on deductible contributions to individual retirement accounts and 401(k) plans, H1781, H1782, H1783, H1785, H1787, H1789, H1791, H1792, H1794 [2MY]

———provide additional retirement savings opportunities for small employers and self-employed individuals, H1790 [2MY]

———provide additional retirement savings opportunities for small employers and self-employed individuals (H.R. 738), E237 [28FE]

———provide consistent treatment of survivor benefits for public safety officers killed in the line of duty (H.R. 1727), H2164-H2166 [15MY], E819, E837 [17MY]

———provide retirement security and pension reform (H.R. 3446), E2304 [14DE]

———simplify Internal Revenue Code through revenue neutral proposals (H.R. 2529), E1347 [17JY]

———treatment of contributions to retirement plans by self-employed members of certain religious faiths, E720 [3MY]

———treatment of retirement benefits, H1791 [2MY]

———treatment of Social Security payroll tax, H4371 [20JY], H4408 [23JY]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals significantly affected by the terrorist attacks (H.R. 3365), H9057 [6DE]

Tubman, Harriet Ross: payment of pension for Army services as a nurse and a scout during the Civil War (H. Con. Res. 92), E490 [29MR]

Veterans: expand the Survivor Benefit Plan to include dependents of nonretirement-eligible service members who die while on active duty, H7096, H7097 [17OC]

———improve benefits, E2055, E2056 [13NO]

———permit concurrent receipt of military retired pay with service-connected disability benefits, H5781 [20SE], H6014 [25SE], H10078 [13DE]

———permit concurrent receipt of military retired pay with service-connected disability benefits (H.R. 303), H1280 [28MR]

———permit concurrent receipt of military retired pay with service-connected disability benefits (H.R. 609), E181 [14FE]

———provide an annual cost-of-living adjustment, H4905 [31JY]

———repeal computation system that reduces annuity for surviving spouses at age 62 relative to Social Security offset (H.R. 1232), H1832 [2MY]

———revise rules applicable to net worth limitation relative to pension eligibility, E261 [1MR]

Remarks in Senate

Armed Forces: authorize disability retirement to be granted posthumously for members who die in the line of duty (S. 1037), S6319 [14JN]

———authorize survivors retirement benefits to be granted posthumously for members who die in the line of duty, S9552 [20SE], S9573 [21SE]

Bankruptcy: remove dollar limitation on protected retirement savings, S2149-S2152, S2166 [12MR], S2178, S2179 [13MR]

Committee on Finance (Senate): tribute to staff for efforts relative to H.R. 10, Comprehensive Retirement Security and Pension Reform Act, S12394 [5DE]

Dept. of Defense: equitable retirement for military reserve technicians covered under FERS or CSRS (S. 155), S482 [23JA]

Dept. of Veterans Affairs: improve the processing of claims for veterans compensation and pensions (S. 1656), S11613 [8NO]

Federal employees: amend the definition of a law enforcement officer to include Federal prosecutors relative to retirement benefits (S. 1828), S13153 [13DE]

———clarify the computation of certain civil service retirement system annuities based on part-time service (S. 768), S3861 [24AP]

Federal firefighters: establish presumptive disability benefits for certain diseases and disabilities (S. 1845), S13469 [18DE]

Government: provide Federal managers with tools and flexibility in areas such as personnel, budgeting, and property management and disposal (S. 1612), S11368 [1NO]

Health: improve access to health insurance and Medicare benefits for individuals aged 55 to 65 and allow tax credits for payment of such premiums and COBRA coverage premiums (S. 623), S2983 [27MR]

Health care professionals: provide that federally employed registered nurses that retire under FERS shall have unused sick leave used in the computation of annuities (S. 1080), S6611 [21JN]

Income: provide retirement investment advice to workers managing their retirement income assets (S. 1677), S11721 [13NO]

Investments: ensure that individual account retirement plans protect workers by limiting the amount of employer stock each worker may hold and encouraging diversification of investment of plan assets (S. 1838), S13466 [18DE]

Iron and steel industry: provide certain safeguards relative to the domestic steel industry (S. 957), S5633-S5635 [24MY], S7575 [12JY]

OMB: prohibit directed budget scorekeeping of railroad retirement legislation, S12340-S12344, S12350, S12351, S12352 [4DE]

Railroad Retirement Board of Trustees: commuter rail representation, S12363 [4DE]

Railroads: calculation of average account benefits ratio relative to financing of railroad retirement system, S12356-S12362 [4DE]

———ensure that returns on investments from retirement trust funds are earned prior to reduction in taxes or increase in benefits, S12352-S12355, S12362 [4DE]

———modernize financing of railroad retirement system and provide enhanced benefits to employees and beneficiaries, S12030, S12036-S12042 [27NO], S12070, S12072, S12074, S12075-S12083, S12091-S12094, S12098 [28NO], S12115-S12119, S12128, S12131, S12139, S12151, S12154 [29NO], S12223, S12231-S12233, S12240 [30NO], S12276-S12283, S12299-S12306 [3DE], S12350-S12363 [4DE], S12390-S12394 [5DE]

———modernize financing of railroad retirement system and provide enhanced benefits to employees and beneficiaries (H.R. 1140), unanimous-consent request, S12036 [27NO]

———modernize financing of railroad retirement system and provide enhanced benefits to employees and beneficiaries (S. 697), S3448-S3450 [4AP]

Reform, S5074 [17MY]

Reform (H.R. 10), S12030 [27NO], S12128, S12131, S12138-S12152, S12154 [29NO], S12222-S12238, S12240 [30NO], S12276-S12306 [3DE], S12340-S12344, S12350-S12363 [4DE], S12390-S12394 [5DE]

———motion to proceed, S12036-S12042 [27NO], S12065, S12070, S12072, S12074, S12075-S12083, S12091-S12094, S12098 [28NO], S12114-S12119 [29NO]

———unanimous-consent agreement, S12385 [4DE]

Reform (H.R. 10), unanimous-consent request, S12036 [27NO]

Reform (S. 631), S2999 [27MR]

Reform (S. 742), S3725-S3749 [6AP]

Senate: legislative priorities, S12135-S12138 [29NO]

Social Security: allow diversion of percentage of payroll tax payments into personal investment plans, S8152 [25JY], S8391-S8393 [30JY]

———computation system for benefits relative to spouses' or surviving spouses' Government pensions (S. 611), S2897 [26MR]

———ensure solvency, S8391-S8393 [30JY]

———establish and maintain individual investment accounts, S1365 [14FE]

———guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment (S. 1558), S10773 [16OC]

———phase out taxation of benefits (S. 181), S570 [25JA]

———redesignate certain trust funds as accounting funds (S. 547), S2397 [15MR]

———repeal Government pension offset and windfall elimination provisions (S. 1523), S10459 [10OC]

Taxation: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums (S. 1022), S6139 [12JN]

———clarify status of professional employer organizations in order to assist small businesses in providing employee benefits and collecting employment taxes (S. 1305), S8710 [2AU]

———exclude certain severance payments from gross income (S. 1332), S8752 [2AU]

———provide consistent treatment of survivor benefits for public safety officers killed in the line of duty (H.R. 1727), S5484 [22MY]

———provide consistent treatment of survivor benefits for public safety officers killed in the line of duty (S. 881), S4943 [15MY]

———repeal tax increase on Social Security benefits (S. 237), S1215 [8FE]

———treatment of certain survivor benefits, S5227, S5228, S5258 [21MY]

———treatment of individual retirement accounts relative to charitable contributions (S. 205), S702, S709, S710 [30JA]

Veterans: increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans and modify home loan programs (S. 1488), S10156 [3OC]

———increase the Medal of Honor Roll special pension and provide an annual cost-of-living adjustment (S. 1113), S6998 [27JN]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses, S9551 [20SE]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (S. 145), S457 [23JA], S555 [24JA]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (S. 1506), S10304 [4OC]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (S. 305), S1321-S1324 [13FE]

———permit concurrent receipt of military retired pay with service-connected disability benefits, S3695 [6AP], S10035, S10039 [2OC], S13131, S13132, S13134-S13137 [13DE]

———permit concurrent receipt of military retired pay with service-connected disability benefits (S. 170), S541-S543 [24JA], S567 [25JA], S1257 [13FE], S2384 [15MR], S2471 [19MR], S3699 [6AP], S6004 [8JN]

Reports filed

Comprehensive Retirement Security and Pension Reform Act: Committee on Education and the Workforce (House) (H.R. 10) (H. Rept. 107-51), H1714 [1MY]

———Committee on Ways and Means (House) (H.R. 10) (H. Rept. 107-51), H1714 [1MY]

Consideration of H.R. 10, Comprehensive Retirement Security and Pension Reform Act: Committee on Rules (House) (H. Res. 127) (H. Rept. 107-53), H1714 [1MY]

Consideration of H.R. 2269, Retirement Security Advice Act: Committee on Rules (House) (H. Res. 288) (H. Rept. 107-289), H8180 [14NO]

Fallen Hero Survivor Benefit Fairness Act: Committee on Ways and Means (House) (H.R. 1727) (H. Rept. 107-65), H2182 [15MY]

Railroad Retirement and Survivors' Improvement Act: Committee on Transportation and Infrastructure (House) (H.R. 1140) (H. Rept. 107-82), H2709 [24MY]

Retirement Security Advice Act: Committee on Education and the Workforce (House) (H.R. 2269) (H. Rept. 107-262), H7591 [31OC]

———Committee on Ways and Means (House) (H.R. 2269) (H. Rept. 107-262), H8132 [13NO]

Veterans' Compensation Cost-of-Living Adjustment Act: Committee on Veterans Affairs (Senate) (S. 1090) (S. Rept. 107-87), S10692 [15OC]

Rulings of the Chair

Reform (H.R. 10), S12306 [3DE]

Statements

Investment of Social Security Trust Funds in Private Financial Markets: William D. Novelli, American Association of Retired Persons, E1390 [20JY]

Summaries

Managerial Flexibility Act (S. 1612), S11369 [1NO]

Medicare Early Access and Tax Credit Act (H.R. 1255), E453 [27MR]

Retirement Opportunity Expansion Act (H.R. 3488), E2295 [14DE]

Steel Revitalization Act (S. 957), S5634 [24MY]

Tables

Benefits for railroad employees and management in H.R. 1140, Railroad Retirement and Survivors' Improvement Act, S12361 [4DE]

Federal trust funds used to balance the budget, S21 [4JA]

Railroad retirement and Social Security equivalent benefit accounts, S12361 [4DE]

Railroad Retirement Trust Fund balance assumptions, S12357 [4DE]

Trust funds used to balance the budget, S2173 [13MR]

Texts of

H. Con. Res. 282, Keeping the Social Security Promise Initiative, H9173 [11DE]

H. Res. 127, consideration of H.R. 10, Comprehensive Retirement Security and Pension Reform Act, H1745 [2MY]

H. Res. 288, consideration of H.R. 2269, Retirement Security Advice Act, H8189 [15NO]

H.R. 10, Comprehensive Retirement Security and Pension Reform Act, H1748-H1780 [2MY]

H.R. 1140, Railroad Retirement and Survivors' Improvement Act, H4955-H4959 [31JY]

H.R. 1727, Fallen Hero Survivor Benefit Fairness Act, H2164 [15MY]

H.R. 2269, Retirement Security Advice Act, H8190 [15NO]

H.R. 2561, Living American Hero Appreciation Act, H10480 [19DE]

S. 9, Working Family Tax Relief Act, S146-S155 [22JA]

S. 155, equitable retirement for military reserve technicians covered under FERS or CSRS, S482 [23JA]

S. 170, Retired Pay Restoration Act, S542 [24JA]

S. 305, Military Retirees Survivor Benefits Protection Act, S1324 [13FE]

S. 547, Straighter Talk on Social Security Act, S2397 [15MR]

S. 623, Medicare Early Access and Tax Credit Act, S2983-S2989 [27MR]

S. 742, Retirement Security and Savings Act, S3726-S3746 [6AP]

S. 768, clarify the computation of certain civil service retirement system annuities based on part-time service, S3862 [24AP]

S. 806, Full Social Security Benefits Guarantee Act, S4116 [1MY]

S. 881, Fallen Hero Survivor Benefit Fairness Act, S4944 [15MY]

S. 1022, allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums, S6140 [12JN]

S. 1037, authorize disability retirement to be granted posthumously for Armed Forces members who die in the line of duty, S6320 [14JN]

S. 1080, provide that federally employed registered nurses that retire under FERS shall have unused sick leave used in the computation of annuities, S6612 [21JN]

S. 1113, increase the Medal of Honor Roll special pension and provide an annual cost-of-living adjustment, S6999 [27JN]

S. 1305, Professional Employer Organization Workers Benefits Act, S8711-S8714 [2AU]

S. 1427, authorize disability retirement to be granted posthumously for Armed Forces members who die in the line of duty, S9441 [14SE]

S. 1488, Veterans' Benefits Act, S10156 [3OC]

S. 1506, increase the minimum veterans' Survivor Benefit Plan basic annuity for certain surviving spouses, S10304 [4OC]

S. 1558, Social Security Benefits Guarantee Act, S10774 [16OC]

S. 1828, Federal Prosecutors Retirement Benefit Equity Act, S13154 [13DE]