PENSIONS

Amendments

Investments: change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), H9251 [7OC], H9294 [8OC]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), H4013, H4014 [13MY], H4073 [14MY]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), consideration (H. Res. 230), H4039 [14MY]

Postal Service: reform funding of Civil Service Retirement System benefits for employees (H.R. 735), H2587 [1AP], H2908 [8AP]

———reform funding of Civil Service Retirement System benefits for employees (S. 380), S4724, S4727 [2AP]

Public safety officers: ensure that officers who suffer a fatal heart attack or stroke while on duty shall be presumed to have died in the line of duty for purposes of survivor benefits (S. 459), S16052 [25NO], H12300 [21NO]

Analyses

Federal Prosecutors Retirement Benefit Equity Act (S. 640), S3887 [18MR]

Increase Penalties Relating to Conspiracy, Mail Fraud, Wire Fraud, and ERISA Violations, S5326-S5331 [11AP]

Veterans Programs Improvement Act (S. 1133), S7037 [22MY]

Appointments

Social Security Advisory Board, S12418 [2OC]

Articles and editorials

Another Greenspan Social Security Reform?, S3402 [10MR]

Finding Fraud on Wall St. May Be a Step to Higher Post, H3626 [1MY]

In a Wall St. Hierarchy, Short Shift to Little Guy, H3625 [1MY]

Military Widows Lose Chunk of Benefits at 62, S2475 [13FE]

Ten Wall St. Firms Settle With U.S. in Analyst Inquiry—Agree To Pay $1.4 Billion, H3625 [1MY]

U.S. Attorneys Dispatched To Advise Military, S3887 [18MR]

Washington Talks a Blue Streak as Social Security's Red Ink Runs, S4783 [3AP]

What if a Pension Shift Hit Lawmakers, Too?, E447 [12MR]

Bills and resolutions

Armed Forces: eligibility for aviation incentive pay and hazardous duty pay for Reserve members who perform inactive-duty training (see H.R. 1728), H3301 [10AP]

———forgive certain overpayments of retired pay to deceased retired members after death (see H.R. 2944), H7783 [25JY]

———increase military retired pay for officers by reason of being credited with extraordinary heroism on the same basis as applies to enlisted members (see H.R. 3280), H9376 [8OC]

———provide Survivor Benefit Plan annuities for surviving spouses of Reserves not eligible for retirement who die from a cause incurred or aggravated while on inactive-duty training (see S. 706), S4376 [25MR] (see S. 712), S4434 [26MR]

———provide that military retired pay, for non-regular service, be paid without regard to age (see H.R. 331), H138 [8JA]

———reduce the age for receipt of military retired pay for non-regular service (see S. 1035), S5995 [9MY] (see H.R. 742), H461 [12FE]

———revise age and service requirements for receipt of military retired pay for non-regular service (see S. 445), S2701 [25FE] (see S. 1859), S14804 [12NO] (see H.R. 2398), H5173 [10JN]

———revise certain retired pay eligibility requirements, provide TRICARE eligibility to certain reservists, and allow reservists and their employers a tax credit (see S. 1000), S5771 [6MY] (see H.R. 2168), H4367 [20MY] (see H.R. 2413), H5174 [10JN]

———revise rules on retirement payments to former spouses (see H.R. 1111), H1678 [6MR]

———satisfy judgments against retired members for abusing a child through garnishment of military retired pay (see H.R. 1444), H2400 [26MR]

Aviation: provide special funding requirements for certain pension plans maintained by commercial passenger air carriers (see H.R. 2719), H6706 [14JY]

Bankruptcy: increase amount of claims for income given priority in bankruptcy and provide cash payments to retirees to compensate for lost health benefits resulting from the bankruptcy of their former employer (see S. 1970), S15975 [25NO]

———provide for avoidance of certain transfers, and alternate prosecution of certain actions, relative to certain retirement benefits (see S. 1343), S8725 [26JN] (see H.R. 2609), H6261 [26JN]

Business and industry: ensure adequate funding of pension plans (see S. 1610), S11416 [11SE]

———provide additional protections for participants and beneficiaries under employee pension benefit plans (see H.R. 2101), H4130 [14MY]

Capital Construction Fund: provide for qualified withdrawals for fishermen leaving the industry and for the rollover to individual retirement plans (see S. 1193), S7476 [5JN] (see H.R. 2360), H5043 [5JN]

Civil Service Retirement and Disability Fund: exclude from the Federal budget (see H.R. 2323), H4976 [4JN]

Committee on Ways and Means (House): treatment of minority membership during markup of H.R. 1776, Pension Preservation and Savings Expansion Act (see H. Res. 324), H7169 [18JY] (see H. Res. 330), H7454 [23JY]

Courts: enhance retirement annuities of administrative law judges (see H.R. 2316), H4876 [3JN]

———provide a period of open enrollment for annuity program for survivors of certain judicial officials (see S. 455), S2839 [26FE]

Crime: allow for alienation of benefits to satisfy court judgments, decrees, or orders requiring restitution for embezzlement of State or local government funds (see H.R. 2222), H4734 [22MY]

Dept. of Veterans Affairs: allow for substitution of parties in claims for benefits when the applicant for such benefits dies while the claim is pending (see H.R. 1681), H3051 [9AP]

———allow payment of certain benefits to begin effective the day in which hospitalization or treatment begins (see H.R. 3344), H9738 [20OC]

———enhance certain veterans programs and improve administration of such programs (see S. 1133), S6978 [22MY]

———extend payment of disability benefits through the date of the beneficiary's death (see H.R. 1666), H2938 [8AP]

———recalculate retirement annuities for certain health care professionals performing part-time services (see H.R. 972), H1461 [27FE]

———reinstate the vocational training program for certain low-income veterans (see H.R. 966), H1460 [27FE]

———repeal limitation on payment of accrued benefits upon death of beneficiary and allow substitution of parties in pending benefit claims when applicant dies (see S. 1188), S7476 [5JN]

———repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation (see H.R. 1726), H3301 [10AP]

———suspend authority to increase drug copayment for treatment of non-service-connected disabilities and increase pension rates for certain surviving spouses (see H.R. 627), H322 [5FE]

Economic Growth and Tax Relief Reconciliation Act: make pension and individual retirement arrangement provisions permanent (see S. 95), S37 [7JA]

Energy Employees Occupational Illness Compensation Program Act: provide benefits to Dept. of Energy contractors exposed to toxic substances, expand coverage to certain individuals, and reform claimant assistance (see H.R. 1758), H3303 [10AP]

ERISA: ensure employees are not improperly disqualified from pension and welfare benefits based on status misclassification or reclassification (see H.R. 1397), H2269 [20MR]

———improve disclosure of funding status of single-employer pension plans (see H.R. 3005), H7948 [4SE]

———increase the maximum levels of guaranteed single-employer plan benefits (see H.R. 3623), H12308 [21NO]

———joint trusteeship of single-employer pension plans (see H.R. 323), H137 [8JA]

———prevent preemption of State community property law as it relates to nonforfeitable accrued retirement benefits (see S. 1616), S11479 [15SE]

———provide for prompt compliance with reporting requirements and prompt enforcement of such requirements (see H.R. 2084), H4129 [14MY]

———require equitable funding of pension plans maintained by corporations which also maintain executive pension plans (see H.R. 2078), H4011 [13MY]

———require Pension Benefit Guaranty Corp., to compute the actuarial value of monthly benefits in the form of a life annuity for certain retired airline pilots (see S. 1569), S10906 [1AU]

———require Pension Benefit Guaranty Corp., to notify plan participants and beneficiaries of commencement of proceedings to terminate any plan (see S. 744), S4557 [31MR]

Federal employees: adjust certain Federal annuity computations relative to periods of receiving disability payments (see S. 481), S2920 [27FE] (see H.R. 978), H1461 [27FE]

———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. 2748), H6868 [15JY]

———amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see S. 819), S4957 [8AP] (see H.R. 2442), H5364 [12JN]

———amend the definition of a law enforcement officer to include Federal prosecutors relative to retirement benefits (see S. 640), S3881 [18MR]

———clarify the computation of certain civil service retirement system annuities based on part-time service (see H.R. 2191), H4527 [21MY]

———disability annuities for law enforcement officers, firefighters, and the Capitol Police (see H.R. 3117), H8380 [17SE]

———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. 3267), H9375 [8OC]

———establish a precious metals investment option in the Thrift Savings Fund (see H.R. 3101), H8283 [16SE]

———make certain service performed as an employee of a nonappropriated fund instrumentality creditable for retirement purposes (see H.R. 2997), H7838 [3SE]

———provide that service performed by an air traffic controller who is transferred to a supervisory or staff position continue to be treated as controller service for retirement purposes (see H.R. 1244), H1811 [12MR]

———treatment of retirement benefits for assistant U.S. attorneys (see H.R. 2260), H4736 [22MY]

Federal firefighters: establish presumptive disability benefits for certain diseases and disabilities (see S. 530), S3162 [5MR] (see H.R. 1101), H1640 [5MR]

Firefighters: provide death and disability benefits to certain contracted aerial firefighters who suffer death or disability in the line of duty (see S. 989), S5725 [5MY] (see H.R. 977), H1461 [27FE]

Fishery Conservation and Management Act: amend (see H.R. 3645), H12309 [21NO]

Government regulations: provide special rules for multiemployer or Teamster pension plans relative to termination and funding (see S. 1492), S10265 [30JY] (see H.R. 2910), H7781 [25JY]

GPO: eliminate requirement to make an additional contribution to the Civil Service Retirement and Disability Fund for each employee to whom a voluntary separation incentive payment has been paid (see H.R. 3490), H11358 [17NO]

Income: provide information and advice to pension plan participants to assist them in making decisions regarding investment of their pension plan assets (see S. 1892), S15187 [19NO]

Insurance: require plan administrators that provide access to automobile insurance to submit certain information on such insurance to the FTC (see H.R. 1842), H3451 [29AP]

Investments: change the 30-year treasury bond rate to a composite corporate rate (see H.R. 3108), H8380 [17SE]

———change the 30-year treasury bond rate to a composite corporate rate and establish a commission on defined benefit plans (see S. 1550), S10618 [31JY]

———promote the provision of retirement investment advice to workers managing their retirement income assets (see S. 1698), S12277 [1OC]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans (see S. 825), S4957 [8AP] (see H.R. 1677), H2938 [8AP]

———protect retirement security of workers by ensuring assets are adequately diversified and providing workers with access to information about their plans (see S. 9), S35 [7JA]

———provide additional protection to participants in individual account plans and promote investment advice (see H.R. 1000), H1462 [27FE]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), consideration (see H. Res. 230), H4010 [13MY]

Kentucky: permit the operation of a separate retirement system for certain public employees under Social Security (see S. 37), S35 [7JA] (see H.R. 134), H56 [7JA]

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. 2060), H3973 [9MY]

———extend the same Federal benefits to officers serving private institutions of higher education and rail carriers that apply to officers serving units of State and local government (see H.R. 3523), H11650 [19NO]

———report on parity of pay and benefits among Federal law enforcement officers and establish exchange program between Federal and State and local law enforcement employees (see S. 1683), S12192 [30SE] (see H.R. 3205), H9032 [30SE]

Members of Congress: render previous service of individuals expelled from Congress as noncreditable for purposes of determining eligibility for retirement and disability benefits (see H.R. 1098), H1640 [5MR]

Postal Service: reform funding of Civil Service Retirement System benefits for employees (see S. 380), S2341 [12FE] (see H.R. 735), H461 [12FE]

———permit military service performed by District of Columbia police officers, firemen, and certain Federal law enforcement officers to count toward retirement calculation (see H.R. 3054), H8174 [10SE]

———provide benefits to those who die or become disabled as a result of certain injuries (see H.R. 1960), H3682 [6MY]

Railroad Retirement Act: eliminate a limitation on benefits (see H.R. 1384), H2269 [20MR]

Reform (see H.R. 1776), H3351 [11AP]

Securities: permit church pension plans to be invested in collective trusts (see H.R. 1533), H2585 [1AP]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (see S. 386), S2456 [13FE]

———prevent and increase penalties for crimes such as health care, pension, and telemarketing fraud, and nursing home abuse and fraud (see S. 1286), S8125 [18JN]

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 S. 1878), S15061 [18NO]

———allow waiver of old-age insurance benefits, provide tax deductions based on the value of such benefits, and ensure that certain Trust Fund investments bear interest at the prevailing private sector rate (see H.R. 3279), H9376 [8OC]

———authorize payments under Federal retirement systems to trusts set up for disabled dependents of Federal employees (see S. 776), S4823 [3AP]

———choice of benefit payment method relative to computation rule application to workers attaining age 65 in or after 1982 (see S. 1418), S9496 [16JY] (see H.R. 97), H55 [7JA]

———computation system for benefits relative to spouses' or surviving spouses' Government pensions (see S. 363), S2187 [11FE] (see H.R. 887), H1332 [25FE]

———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. 3177), H8949 [25SE]

———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. 75), H54 [7JA]

———effects of reform proposals on women (see H. Res. 174), H2821 [3AP]

———eliminate reconsideration as an intervening step between initial benefit entitlement decisions and subsequent hearings on the record on such decisions (see H.R. 3169), H8905 [24SE]

———exempt from windfall elimination provisions individuals who are entitled to retired pay based on a certain period of service as a member of a uniformed service (see H.R. 2611), H6261 [26JN]

———guarantee the right of individuals to receive certain benefits in full with an accurate annual cost-of-living adjustment (see H.R. 812), H701 [13FE]

———honor commitments (see H. Con. Res. 258), H7617 [24JY]

———increase in widow's and widower's insurance benefits relative to delayed retirement (see H.R. 474), H243 [29JA]

———oppose reduction of annual cost-of-living adjustments (see S. Res. 155), S7135 [23MY]

———phase out taxation of benefits (see S. 1026), S5950 [8MY]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits (see H.R. 3055), H8174 [10SE]

———reform relative to State and local government employees (see H. Con. Res. 25), H244 [29JA]

———remove limitations on the amount of outside income which an individual may earn while receiving certain benefits (see H.R. 3098), H8283 [16SE]

———repeal Government pension offset and windfall elimination provisions (see S. 349), S2187 [11FE] (see H.R. 594), H320 [5FE]

Taxation: accelerate scheduled increases in eligibility for individual retirement plans and eliminate the marriage penalty in determining such eligibility (see H.R. 686), H390 [11FE]

———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. 320), H137 [8JA]

———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. 623), S3730 [13MR] (see H.R. 1231), H1810 [12MR]

———allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (see S. 935), S5483 [29AP] (see H.R. 1820), H3353 [11AP]

———allow penalty-free distributions from qualified retirement plans on account of the death or disability of the participant's spouse (see H.R. 64), H54 [7JA]

———allow penalty-free withdrawals from individual retirement plans for adoption expenses (see H.R. 584), H320 [5FE]

———assist individuals who have lost their 401(k) savings to make additional retirement savings through individual retirement account contributions (see S. 629), S3803 [17MR] (see H.R. 2240), H4735 [22MY]

———enhance the portability of retirement benefits (see H.R. 518), H268 [31JA]

———exclude certain severance payments from gross income for employees who are laid off (see H.R. 2064), H3973 [9MY]

———exclude from gross income a percentage of lifetime annuity payments (see H.R. 2458), H5365 [12JN]

———expand availability of the refundable tax credit to the health insurance costs paid by former employers (see H.R. 3601), H12307 [21NO]

———impose a tax on certain unearned income and provide tax relief by reducing the rate of the Social Security payroll tax (see H.R. 607), H321 [5FE]

———improve portability of retirement savings and expand pension coverage and savings opportunities (see S. 1912), S15406 [21NO]

———increase limitation on contributions to simple retirement accounts (see H.R. 2375), H5044 [5JN]

———make the additional tax on early distributions from certain pension plans inapplicable for public safety employees (see S. 748), S4557 [31MR] (see H.R. 782), H700 [13FE]

———make the additional tax on early distributions from certain pension plans inapplicable in the case of hardship of certain employees due to facility closures or employers in bankruptcy (see H.R. 2545), H5662 [19JN]

———provide procedural fairness in application of controlled group provisions to employers who contribute to multiemployer pension plans and engage in bona fide corporate transactions (see S. 1857), S14804 [12NO]

———provide tax relief and assistance for the families of the Columbia (space shuttle) crew and for future astronauts killed in the line of duty (see S. 298), S1871 [4FE] (see H.R. 680), H390 [11FE]

———remove the requirement of a mandatory beginning date for distributions from individual retirement accounts (see H.R. 315), H137 [8JA]

———remove the requirement of a mandatory beginning date for distributions from individual retirement accounts and elective deferrals under qualified cash or deferred arrangements (see H.R. 2340), H4977 [4JN]

———repeal tax increase on Social Security benefits (see S. 514), S3162 [5MR] (see S. 767), S4702 [2AP] (see H.R. 133), H56 [7JA] (see H.R. 378), H171 [27JA] (see H.R. 423), H218 [28JA] (see H.R. 860), H704 [13FE]

———repeal tax increase on Social Security benefits and increase the distribution age for certain retirement plans (see H.R. 2439), H5266 [11JN]

———simplify Internal Revenue Code through revenue neutral proposals (see H.R. 1939), H3636 [1MY]

———treat contracted firefighters with local governments as employees of such governments for pension plan purposes (see H.R. 1884), H3570 [30AP]

———treatment of capital gains, interest and dividends, and repeal tax increase on Social Security benefits (see H.R. 1780), H3351 [11AP]

———treatment of certain compensation options offered by tax-exempt organizations (see H.R. 1100), H1640 [5MR]

———treatment of income earned by individuals who are not citizens or U.S. nationals relative to coverage under the old-age, survivors, and disability insurance program (see H.R. 489), H243 [29JA]

———treatment of individual retirement accounts relative to charitable contributions (see S. 209), S1479 [23JA] (see S. 283), S1871 [4FE] (see H.R. 2230), H4735 [22MY]

———treatment of old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (see S. 397), S2457 [13FE]

———treatment of Social Security and certain railroad retirement benefits (see H.R. 2346), H5043 [5JN]

———waive early withdrawal penalty for distributions from qualified retirement plans to certain unemployed individuals who have attained age 50 (see H.R. 2784), H7085 [17JY]

———waive early withdrawal penalty for distributions from qualified retirement plans to individuals called to active duty for an extended period (see H.R. 1779), H3351 [11AP]

Teachers: exempt elementary and secondary school teachers from Federal age discrimination laws relative to voluntary early retirement incentive plans (see H.R. 1893), H3570 [30AP]

Tubman, Harriet Ross: payment of pension for Army services as a nurse and a scout during the Civil War (see H. Con. Res. 7), H60 [7JA]

U.S. Airways, Inc.: pension plan restructuring (see S. 119), S132 [9JA]

United Mine Workers of America: protect health benefits of retired miners and provide additional sources of revenue to the Combined Benefit Fund and Benefit Plan (see S. 1756), S12838 [17OC] (see H.R. 3586), H12307 [21NO]

Veterans: change effective date for paid-up coverage under the Survivor Benefit Plan (see H.R. 1653), H2863 [7AP]

———clarify prohibition on assignment of veterans benefits to agreements regarding future receipt of compensation and educate veterans on available legitimate financial services (see S. 257), S1812 [30JA] (see H.R. 2975), H7784 [25JY]

———continuation of dependency and indemnity compensation for the surviving spouse of a veteran if such spouse remarries after a certain age (see H.R. 36), H53 [7JA]

———exclude certain income from consideration for determining rent paid for federally assisted housing (see H.R. 1418), H2310 [25MR]

———exclude proceeds of life insurance from consideration as income for purposes of determining veterans' pension benefits (see H.R. 2163), H4367 [20MY]

———extend to additional military retirees with service-connected disabilities the special compensation authority provided for certain retirees with combat-related disabilities (see H.R. 2701), H6602 [10JY]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (see S. 1131), S6978 [22MY] (see H.R. 1683), H3051 [9AP]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (see S. 401), S2457 [13FE] (see S. 451), S2839 [26FE] (see S. 585), S3410 [10MR]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses and provide for an open season under that plan (see S. 1916), S15406 [21NO] (see H.R. 548), H318 [5FE]

———permit concurrent receipt of military retired pay with service-connected disability benefits (see S. 392), S2456 [13FE] (see H.R. 303), H137 [8JA]

———permit concurrent receipt of military retired pay with service-connected disability benefits (H.R. 303), consideration (see H. Res. 251), H4738 [22MY]

———provide that remarriage of the surviving spouse of a veteran after a certain age will not result in termination of dependency and indemnity compensation (see S. 249), S1812 [30JA]

———repeal computation system that reduces annuity for surviving spouses at age 62 relative to Social Security offset (see H.R. 1592), H2819 [3AP]

Women: provide comprehensive pension protection (see S. 1617), S11479 [15SE]

YMCA: clarify tax status of retirement fund (see S. 698), S4375 [25MR] (see H.R. 1185), H1744 [11MR]

Factsheets

U.S. Airways, Inc., Pension Plan Restructuring (S. 119), S118 [9JA]

Letters

Cash balance pension conversion: several Members of Congress, S1792 [30JA]

Pension Security Act: Representative Boehner, Committee on Education and the Workforce (House), H4060 [14MY]

———Representative Thomas, Committee on Ways and Means (House), H4060 [14MY]

Permit the operation of a separate retirement system for certain Kentucky public employees under Social Security: Chuck Canterbury, Fraternal Order of Police, H1543 [5MR]

———David James, Louisville, KY, Fraternal Order of Police, H1543 [5MR]

Prohibit funding for implementing IRS regulations allowing the conversion of defined benefit pension plans into cash balance plans: Michael W. Naylor, AARP, S13091 [23OC]

Repeal tax increase on Social Security benefits: Al Cors, Jr., National Taxpayers Union, S4705 [2AP]

———Charles W. Jarvis, United Seniors Association, S4705 [2AP]

———Grover Norquist, Americans for Tax Reform (organization), S4706 [2AP]

———James L. Martin, 60 Plus Association, S4706 [2AP]

———Mary M. Martin, Seniors Coalition, S4706 [2AP]

Treatment of trade adjustment assistance health insurance tax credits for workers negatively impacted by trade: several Representatives, H5533 [18JN]

Veterans Programs Improvement Act: Anthony J. Principi, Sec. of Veterans Affairs, S7033-S7037 [22MY]

Lists

North Dakota organizations that have endorsed the charitable individual retirement account rollover, S4946 [8AP]

Messages

Railroad Retirement Board Report: President Bush, S16117 [9DE], H12878 [8DE]

Motions

Committee on Ways and Means (House): treatment of minority membership during markup of H.R. 1776, Pension Preservation and Savings Expansion Act (H. Res. 324), H7156 [18JY]

———treatment of minority membership during markup of H.R. 1776, Pension Preservation and Savings Expansion Act (H. Res. 330), H7336 [23JY]

Investments: provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), H4089 [14MY]

Press releases

Pro-Trade House Democrats Fight To Keep Worker Assistance in Trade Bill, H5533 [18JN]

Remarks in House

Armed Forces: forgive certain overpayments of retired pay to deceased retired members after death (H.R. 2944), E1642 [25JY]

Aviation: provide special funding requirements for certain pension plans maintained by commercial passenger air carriers, H11829, H11831 [20NO]

Bankruptcy: prevent corporate abuse and provide greater protection for employees, H1983, H1985 [19MR]

———provide for avoidance of certain transfers, and alternate prosecution of certain actions, relative to certain retirement benefits (H.R. 2609), E1377 [27JN]

Business and industry: protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws, H95, H114, H115 [8JA], H4059 [14MY]

Coal: prepayment of premium liability for coal industry health benefits, H3319-H3321 [11AP]

Coast Guard: pension funding, H2159 [20MR]

Committee on Ways and Means (House): treatment of minority membership during markup of H.R. 1776, Pension Preservation and Savings Expansion Act, H7165 [18JY], H7197 [21JY], H7351, H7352 [23JY]

———treatment of minority membership during markup of H.R. 1776, Pension Preservation and Savings Expansion Act (H. Res. 324), H7148-H7157 [18JY]

———treatment of minority membership during markup of H.R. 1776, Pension Preservation and Savings Expansion Act (H. Res. 330), H7336 [23JY]

Corporations: economic impact of mismanagement, deception, and violations of public trust, H3624 [1MY]

Crime: allow for alienation of benefits to satisfy court judgments, decrees, or orders requiring restitution for embezzlement of State or local government funds (H.R. 2222), E1071 [23MY]

Dept. of the Treasury: prohibit funding to assist in overturning district court ruling on IBM Corp., cash balance pension conversion, H8040-H8043 [9SE], E1774 [11SE]

Dept. of Veterans Affairs: allow payment of certain benefits to begin effective the day in which hospitalization or treatment begins (H.R. 3344), E2097 [20OC]

———reinstate the vocational training program for certain low-income veterans (H.R. 966), E334 [27FE]

———repeal the offset from surviving spouse annuities under the military Survivor Benefit Plan for amounts paid as dependency and indemnity compensation (H.R. 1726), H5256 [11JN]

District of Columbia: reductions in Social Security annuities for certain public safety officers, H7989, H7990 [5SE]

Employee Benefit Research Institute: anniversary, E1685 [4SE], E1735 [9SE], E1802 [16SE], E1830, E1839 [17SE]

Employment: protection of workers whose employers convert from defined benefits to cash balance pension plans, H4090 [14MY]

ERISA: provide for prompt compliance with reporting requirements and prompt enforcement of such requirements, H4037 [14MY]

———require equitable funding of pension plans maintained by corporations which also maintain executive pension plans (H.R. 2078), H4084 [14MY], E939 [13MY]

Federal employees: adjust certain Federal annuity computations relative to periods of receiving disability payments (H.R. 978), H8097, H8098 [10SE]

———amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (H.R. 2442), H5537 [18JN]

———establish a precious metals investment option in the Thrift Savings Fund (H.R. 3101), E1812 [16SE]

Firefighters: provide death and disability benefits to certain contracted aerial firefighters who suffer death or disability in the line of duty (H.R. 977), E328 [27FE]

Fishery Conservation and Management Act: amend (H.R. 3645), E2407 [22NO]

Government regulations: provide special rules for multiemployer or Teamster pension plans relative to termination and funding (H.R. 2910), E1659 [25JY]

Income: conversion of defined benefit plans to cash balance plans, E446 [12MR]

Investments: change the 30-year treasury bond rate to a composite corporate rate, H11830, H11831 [20NO]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), H9250 [7OC], H9293-H9302 [8OC], E1839 [17SE], E2070 [17OC]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans, H4038, H4085 [14MY], H12838 [8DE]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans (H.R. 1677), E699, E708 [8AP]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), H3978 [13MY], H4021, H4040-H4092 [14MY], E338, E339 [27FE], E975, E980 [15MY]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), consideration (H. Res. 230), H4035-H4040 [14MY]

———provide additional protection to participants in individual account plans and promote investment advice (H.R. 1000), motion to recommit, H4090 [14MY]

Law enforcement officers: report on parity of pay and benefits among Federal law enforcement officers and establish exchange program between Federal and State and local law enforcement employees (S. 1683), H12864 [8DE]

Postal Service: reform funding of Civil Service Retirement System benefits for employees (H.R. 735), H2444 [27MR], E229 [13FE]

———reform funding of Civil Service Retirement System benefits for employees (H.R. 735), unanimous-consent agreement, H2555 [1AP]

———reform funding of Civil Service Retirement System benefits for employees (S. 380), H2836 [7AP], H2901-H2909 [8AP], E728 [10AP]

———ensure that officers who suffer a fatal heart attack or stroke while on duty shall be presumed to have died in the line of duty for purposes of survivor benefits (S. 459), H12299 [21NO]

Reform (H.R. 1776), H9300 [8OC]

Securities: permit church pension plans to be invested in collective trusts (H.R. 1533), H2558 [1AP], H7808 [3SE]

Small business: change 30-year treasury bond rate to a fixed rate for calculation of the maximum cap on benefits under small business defined benefit plans, E2070 [17OC]

Social Security: create personal guarantee accounts ensuring full benefits for all workers and their families, restore long-term solvency, and make certain benefit improvements (H.R. 75), H2593 [2AP], E16 [8JA]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits, H6323 [8JY]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits (H.R. 3055), H7822-H7826 [3SE], H7940-H7944 [4SE], H8064 [9SE], H8193 [10SE], H8223 [16SE], H8959 [30SE], H9037 [1OC]

———reform, H7213-H7216 [21JY]

———remove limitations on the amount of outside income which an individual may earn while receiving certain benefits (H.R. 3098), E1810 [16SE]

———repeal Government pension offset and windfall elimination provisions, H1519, H1544-H1549 [5MR], H2592-H2603, H2642-H2652, H2661-H2668 [2AP], H6370 [9JY]

———solvency, H9265-H9267 [7OC]

Taxation: allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums, H6177 [26JN]

———enhance the portability of retirement benefits (H.R. 518), E118 [31JA]

———exclude from gross income a percentage of lifetime annuity payments (H.R. 2458), E1246 [13JN]

———repeal tax increase on Social Security benefits (H.R. 423), E77 [28JA]

———simplify Internal Revenue Code through revenue neutral proposals (H.R. 1939), E851 [1MY]

———treatment of income earned by individuals who are not citizens or U.S. nationals relative to coverage under the old-age, survivors, and disability insurance program (H.R. 489), E97 [29JA]

———treatment of trade adjustment assistance health insurance tax credits for workers negatively impacted by trade, H5531-H5535 [18JN], H5562, H5588-H5592 [19JN], E1312 [20JN], E1361 [26JN]

Teachers: exempt elementary and secondary school teachers from Federal age discrimination laws relative to voluntary early retirement incentive plans (H.R. 1893), E828 [1MY]

Veterans: change effective date for paid-up coverage under the Survivor Benefit Plan (H.R. 1653), H5256 [11JN]

———clarify prohibition on assignment of veterans benefits to agreements regarding future receipt of compensation and educate veterans on available legitimate financial services, H11715 [20NO]

———continuation of dependency and indemnity compensation for the surviving spouse of a veteran if such spouse remarries after a certain age, H11715, H11722 [20NO]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (H.R. 1683), H4273-H4275 [20MY], H4542 [22MY], E723 [10AP], E1082 [23MY]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses, E1244 [13JN]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses and provide for an open season under that plan (H.R. 548), H2558 [1AP], H5254-H5257 [11JN], E1253 [13JN]

———permit concurrent receipt of military retired pay with service-connected disability benefits, H8479 [23SE], H9589, H9590 [16OC], H10994-H11008 [7NO], E2279, E2285 [7NO], E2291 [12NO]

———permit concurrent receipt of military retired pay with service-connected disability benefits (H.R. 303), H5256 [11JN], H7210 [21JY], H9081, H9090-H9096 [1OC], H10348 [5NO], H10460, H10535-H10539, H10544-H10546 [6NO], E1256 [13JN], E1289 [18JN], E1955, E1960 [2OC], E2443 [23NO]

———permit concurrent receipt of military retired pay with service-connected disability benefits (H.R. 303), consideration (H. Res. 251), H5271 [12JN]

———repeal computation system that reduces annuity for surviving spouses at age 62 relative to Social Security offset (H.R. 1592), H5256 [11JN], E685 [3AP]

Remarks in Senate

Armed Forces: provide Survivor Benefit Plan annuities for surviving spouses of Reserves not eligible for retirement who die from a cause incurred or aggravated while on inactive-duty training (S. 706), S4382 [25MR]

———reduce the age for receipt of military retired pay for non-regular service, S12523 [14OC], S12574, S12575 [15OC], S12724 [16OC]

———reduce the age for receipt of military retired pay for non-regular service (S. 1035), S5996 [9MY], S14392 [11NO]

———revise age and service requirements for receipt of military retired pay for non-regular service (S. 1859), S14810 [12NO]

———revise age and service requirements for receipt of military retired pay for non-regular service (S. 445), S2710 [25FE]

Business and industry: protect investors by improving the accuracy and reliability of corporate disclosures pursuant to securities laws, S5325 [11AP], S5533 [30AP]

Capital Construction Fund: provide for qualified withdrawals for fishermen leaving the industry and for the rollover to individual retirement plans (S. 1193), S7483 [5JN]

Committee on Health, Education, Labor and Pensions (Senate): tribute to staff for efforts relative to H.R. 2660, Depts. of Labor, HHS, and Education, and related agencies appropriations, S11311 [10SE]

Crime: increase penalties relating to conspiracy, mail fraud, wire fraud, and ERISA violations, S5325 [11AP]

Dept. of Labor: establish the Office of Pension Participant Advocacy, S1452 [23JA]

Dept. of Veterans Affairs: enhance certain veterans programs and improve administration of such programs (S. 1133), S7031 [22MY]

Employment: protection of workers whose employers convert from defined benefits to cash balance pension plans, S1790-S1793 [30JA]

ERISA: prevent preemption of State community property law as it relates to nonforfeitable accrued retirement benefits (S. 1616), S11481 [15SE]

———require Pension Benefit Guaranty Corp., to compute the actuarial value of monthly benefits in the form of a life annuity for certain retired airline pilots (S. 1569), S10919 [1AU]

Federal employees: adjust certain Federal annuity computations relative to periods of receiving disability payments (H.R. 978), S11424 [11SE]

———adjust certain Federal annuity computations relative to periods of receiving disability payments (S. 481), S2940 [27FE], S10076 [28JY]

———amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (S. 819), S4967 [8AP], S14075 [5NO]

———amend the definition of a law enforcement officer to include Federal prosecutors relative to retirement benefits (S. 640), S3885 [18MR], S14075 [5NO]

Federal firefighters: establish presumptive disability benefits for certain diseases and disabilities (S. 530), S3186 [5MR]

Government regulations: provide special rules for multiemployer or Teamster pension plans relative to termination and funding (S. 1492), S10268 [30JY]

Income: provide information and advice to pension plan participants to assist them in making decisions regarding investment of their pension plan assets (S. 1892), S15190 [19NO]

Investments: change the 30-year treasury bond rate to a composite corporate rate and establish a commission on defined benefit plans (S. 1550), S10683 [31JY]

———change the 30-year treasury bond rate to a composite corporate rate (H.R. 3108), unanimous-consent agreement, S16150 [9DE]

———promote the provision of retirement investment advice to workers managing their retirement income assets (S. 1698), S12289-S12293 [1OC]

———protect employee benefits in defined benefit plans and enforce age discrimination requirements that apply to conversion of pension plans to cash balance plans (S. 825), S4973 [8AP]

———protect retirement security of workers by ensuring assets are adequately diversified and providing workers with access to information about their plans (S. 9), S134-S136 [9JA]

IRS: prohibit funding for implementing regulations allowing the conversion of defined benefit pension plans into cash balance plans, S13089-S13091 [23OC]

Kentucky: permit the operation of a separate retirement system for certain public employees under Social Security (S. 37), S43 [7JA]

Mining and mineral resources: relieve reachback companies no longer involved in mining of liability for the Combined Benefit Fund and Benefit Plan for miners, S8434 [24JN]

National Retirement Planning Week: observance, S15401 [21NO]

Postal Service: reform funding of Civil Service Retirement System benefits for employees (S. 380), S2363-S2366 [12FE], S4726-S4729 [2AP], S4821 [3AP]

Reform, S2282-S2284 [12FE]

Senior citizens: establish grant program to provide financial and retirement education programs to reduce financial abuse and fraud among mid-life and older individuals (S. 386), S2462 [13FE], S15401 [21NO]

———prevent and increase penalties for crimes such as health care, pension, and telemarketing fraud, and nursing home abuse and fraud (S. 1286), S8153 [18JN]

Social Security: authorize payments under Federal retirement systems to trusts set up for disabled dependents of Federal employees (S. 776), S4827 [3AP]

———choice of benefit payment method relative to computation rule application to workers attaining age 65 in or after 1982 (S. 1418), S9497 [16JY]

———computation system for benefits relative to spouses' or surviving spouses' Government pensions (S. 363), S2220 [11FE]

———investment of trust funds in private financial markets, S11739-S11746 [22SE]

———oppose reduction of annual cost-of-living adjustments, S7096, S7097 [23MY]

———oppose reduction of annual cost-of-living adjustments (S. Res. 155), S7115 [23MY]

———phase out taxation of benefits (S. 1026), S5952 [8MY]

———provide for personal retirement savings accounts, increase individual control over retirement income, protect surpluses, and reform certain benefits (H.R. 3055), S11746 [22SE]

———reform, S3402 [10MR], S3935-S3948 [19MR], S11739-S11746 [22SE]

———repeal Government pension offset and windfall elimination provisions (S. 349), S2209 [11FE]

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. 623), S3742 [13MR]

———allow pension plans to replace Treasury bonds with conservative long-term corporate bonds and establish Commission on Defined Benefit Pension Plans, S6436 [15MY]

———assist individuals who have lost their 401(k) savings to make additional retirement savings through individual retirement account contributions (S. 629), S3805 [17MR]

———improve portability of retirement savings and expand pension coverage and savings opportunities (S. 1912), S15408 [21NO]

———provide tax relief and assistance for the families of the Columbia (space shuttle) crew and for future astronauts killed in the line of duty (S. 298), S1907 [4FE]

———repeal tax increase on Social Security benefits, S4356, S4368 [25MR], S6155-S6157, S6159-S6164, S6197, S6198, S6242 [14MY], S6408, S6464 [15MY]

———repeal tax increase on Social Security benefits (S. 514), S3165 [5MR]

———repeal tax increase on Social Security benefits (S. 767), S4705 [2AP]

———treatment of individual retirement accounts relative to charitable contributions, S4945 [8AP]

———treatment of individual retirement accounts relative to charitable contributions (S. 209), S1484 [23JA]

———treatment of individual retirement accounts relative to charitable contributions (S. 283), S1885 [4FE]

———treatment of old-age, survivors, and disability insurance taxes paid by employees and self-employed individuals (S. 397), S2471 [13FE]

U.S. Airways, Inc.: pension plan restructuring, S1342-S1346 [22JA]

———pension plan restructuring (S. 119), S117-S120 [9JA]

United Mine Workers of America: provide additional sources of revenue to the Combined Benefit Fund and Benefit Plan, S7600 [10JN], S7713 [11JN], S8434 [24JN]

Veterans: clarify the applicability of the prohibition on assignment of veterans benefits to agreements regarding future receipt of compensation and educate veterans on available legitimate financial services, S13748 [31OC]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (S. 401), S2474 [13FE]

———increase the minimum Survivor Benefit Plan basic annuity for certain surviving spouses (S. 451), S2842 [26FE]

———permit concurrent receipt of military retired pay with service-connected disability benefits, S4340 [25MR], S6597, S6598 [19MY], S6647 [20MY], S7284-S7286 [4JN], S12577, S12578, S12591 [15OC], S14391, S14392, S14393, S14434, S14435 [11NO], S14792, S14793 [12NO]

———permit concurrent receipt of military retired pay with service-connected disability benefits (S. 392), S2467-S2469 [13FE]

———permit concurrent receipt of military retired pay with service-connected disability benefits (S. 392), unanimous-consent request, S6945 [22MY]

———provide that remarriage of the surviving spouse of a veteran after a certain age will not result in termination of dependency and indemnity compensation (S. 249), S1814 [30JA]

Women: provide comprehensive pension protection (S. 1617), S11482 [15SE]

YMCA: clarify tax status of retirement fund (S. 698), S4378 [25MR]

Reports filed

Adjust Certain Federal Annuity Computations Relative to Periods of Receiving Disability Payments: Committee on Governmental Affairs (Senate) (S. 481) (S. Rept. 108-108), S9638 [21JY], S9708 [22JY]

Federal Law Enforcement Pay and Benefits Parity Act: Committee on Governmental Affairs (Senate) (S. 1683) (S. Rept. 108-207), S15572 [22NO]

Pension Security Act: Committee on Education and the Workforce (House) (H.R. 1000) (H. Rept. 108-43), H1952 [18MR]

Permit Church Pension Plans To Be Invested in Collective Trusts: Committee on Financial Services (House) (H.R. 1533) (H. Rept. 108-248), H7838 [3SE]

Postal Civil Service Retirement System Funding Reform Act: Committee on Government Reform (House) (H.R. 735) (H. Rept. 108-49), H2470 [27MR]

———Committee on Governmental Affairs (Senate) (S. 380), S4628 [1AP]

———Committee on Governmental Affairs (Senate) (S. 380) (S. Rept. 108-35), S4957 [8AP]

Veterans' Compensation Cost-of-Living Adjustment Act: Committee on Veterans' Affairs (House) (H.R. 1683) (H. Rept. 108-108), H4253 [19MY]

———Committee on Veterans' Affairs (Senate) (S. 1131) (S. Rept. 108-163), S12532 [14OC]

Rulings of the Chair

Committee on Ways and Means (House): treatment of minority membership during markup of H.R. 1776, Pension Preservation and Savings Expansion Act (H. Res. 324), H7148 [18JY]

Statements

Cash Balance Pension Conversion: Larry Cutrone, S1791 [30JA]

Pension Security Act: Executive Office of the President, H4069 [14MY]

Testimonies

U.S. Airways, Inc., Pension Plan Restructuring: James J. Keightley, Pension Benefit Guaranty Corp., and William Kilberg, S1343 [22JA]

Texts of

H. Res. 230, consideration of H.R. 1000, Pension Security Act, H4035 [14MY]

H.R. 978, adjust certain Federal employee annuity computations relative to periods of receiving disability payments, H8097 [10SE]

H.R. 1000, Pension Security Act, H4040, H4050-H4059 [14MY]

H.R. 1533, permit church pension plans to be invested in collective trusts, H7808 [3SE]

H.R. 1683, Veterans' Compensation Cost-of-Living Adjustment Act, H4273 [20MY]

H.R. 3054, District of Columbia Military Retirement Equity Act, H9320 [8OC]

H.R. 3108, Pension Funding Equity Act, H9251 [7OC], H9293, H9294 [8OC]

S. 37, permit the operation by Kentucky of a separate retirement system for certain public employees under Social Security, S44 [7JA]

S. 209, Charitable IRA Rollover Act, S1484 [23JA]

S. 249, provide that remarriage of the surviving spouse of a veteran after a certain age will not result in termination of dependency and indemnity compensation, S1814 [30JA]

S. 298, Assistance for Families of Space Shuttle Columbia Heroes Act, S1908 [4FE]

S. 363, Government Pension Offset Reform Act, S2221 [11FE]

S. 380, Postal Civil Service Retirement System Funding Reform Act, S2364 [12FE], S4727-S4729 [2AP], H2902 [8AP]

S. 386, Education for Retirement Security Act, S2463 [13FE]

S. 392, Retired Pay Restoration Act, S2468 [13FE]

S. 397, Payroll Tax Deduction Act, S2472 [13FE]

S. 401, SBP Benefits Improvement Act, S2475 [13FE]

S. 445, Reservists Retirement and Retention Act, S2711 [25FE]

S. 459, Hometown Heroes Survivors Benefits Act, S2856 [26FE], S6568 [15MY], S16052 [25NO], H12300 [21NO]

S. 481, adjust certain Federal annuity computations relative to periods of Federal employees receiving disability payments, S2940 [27FE]

S. 481, adjust certain Federal annuity computations relative to periods of receiving disability payments, S10076 [28JY], S10451 [30JY]

S. 585, Military Retiree Survivors Relief Act, S3420 [10MR]

S. 623, allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and allow a deduction for TRICARE supplemental premiums, S3742 [13MR]

S. 629, Catch-Up Lost Retirement Savings Act, S3805 [17MR]

S. 640, Federal Prosecutors Retirement Benefit Equity Act, S3886 [18MR]

S. 706, provide Survivor Benefit Plan annuities for surviving spouses of Reserves not eligible for retirement who die from a cause incurred or aggravated while on inactive-duty training, S4382 [25MR]

S. 712, provide Survivor Benefit Plan annuities for surviving spouses of Reserves not eligible for retirement who die from a cause incurred or aggravated while on inactive-duty training, S4440 [26MR], S4648 [1AP]

S. 767, repeal tax increase on Social Security benefits, S4706 [2AP]

S. 776, authorize payments under Federal retirement systems to Social Security trusts set up for disabled dependents of Federal employees, S4827 [3AP]

S. 819, Law Enforcement Officers Retirement Equity Act, S4967 [8AP]

S. 1000, National Guard and Reserves Reform Act for the 21st Century, S5777-S5779 [6MY]

S. 1035, reduce the age for receipt of military retired pay for non-regular service, S5997 [9MY]

S. 1131, Veterans' Compensation Cost-of-Living Adjustment Act, S7029 [22MY]

S. 1133, Veterans Programs Improvement Act, S7031-S7033 [22MY]

S. 1286, Seniors Safety Act, S8154-S8159 [18JN]

S. 1418, Notch Fairness Act, S9498 [16JY]

S. 1569, Pension Benefit Guaranty Corporation Pilots Equitable Treatment Act, S10919 [1AU]

S. 1610, Defined Benefit Pension Plan Reform Act, S11418 [11SE]

S. 1616, prevent preemption of State community property law as it relates to nonforfeitable accrued retirement benefits, S11482 [15SE]

S. 1683, Federal Law Enforcement Pay and Benefits Parity Act, S12195 [30SE], S16045 [25NO], H12926 [15DE]

S. 1698, Retirement Security Advice Act, S12290-S12292 [1OC]

S. 1756, Coal Industry Retiree Health Benefit Stability and Fairness Act, S12846-S12849 [17OC]

S. 1857, Multiemployer Pension Plan Procedural Fairness Act, S14810 [12NO]

S. 1859, revise age and service requirements for receipt of military retired pay for non-regular service, S14811 [12NO]

S. 1892, provide information and advice to pension plan participants to assist them in making decisions regarding investment of their pension plan assets, S15190 [19NO]

S. 1912, Retirement Account Portability Act, S15408-S15411 [21NO]

S. Res. 155, oppose reduction of annual Social Security cost-of-living adjustments, S7115, S7160 [23MY]