PENSIONS related term(s) Employee Retirement Income Security Act (ERISA)

Amendments

Dept. of Veterans Affairs: enhance life insurance, compensation and pension, and burial and memorial benefits for disabled veterans (S. 728), S10227, S10245, S10251 [7OC]

Veterans: increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (S. 407), S6476 [10JN]

Articles and editorials

Credit for Service—Restore Retirement Pay to the Eskimo Scouts, S997 [28JA]

Fix This Now—Cut Is No Way To Treat Old Vets, S997 [28JA]

Obama Car in Your Future?, E869 [2AP]

Bills and resolutions

Armed Forces: delay any presumption of death in connection with the kidnapping in Iraq or Afghanistan of a retired member to ensure the continued payment of the member's retired pay (see H.R. 2585), H6010 [21MY]

———ensure commissioned officers in a Reserve component are able to retire in the highest grade in which they have successfully served (see H.R. 1688), H3833 [24MR]

———ensure that Reserve members who have served on active duty or performed certain active service receive credit toward early receipt of non-regular service retired pay (see H.R. 208), H35 [6JA]

———include service after September 11, 2001, as service qualifying for the determination of a reduced eligibility age for receipt of non-regular service retired pay (see S. 644), S3550 [19MR] (see S. 831), S4445 [20AP]

———limit requirements of separation pay, special separation benefits, and voluntary separation incentive from members subsequently receiving retired or retainer pay (see S. 1008), S5281 [7MY] (see H.R. 2302), H5397 [7MY]

———modify certain retirement pay and grade authorities for services performed after retirement eligibility (see S. 794), S4310 [2AP]

———provide equity between active and Reserve component members in computation of disability retired pay for members wounded in action (see H.R. 1994), H4580 [21AP]

———reduce the age for receipt of military retired pay for non-regular service (see H.R. 1695), H3834 [24MR]

———revise the process by which a member is retired for disability and becomes eligible for retirement pay (see H.R. 296), H88 [8JA]

———treat service as a member of the Alaska Territorial Guard during World War II as active service for purposes of retired pay (see S. 342), S994 [28JA] (see H.R. 744), H777 [28JA]

Bankruptcy: allow employees of a commercial passenger airline carrier who receive payments in a bankruptcy proceeding to roll over such payments into an individual retirement plan (see H.R. 4147), H13353 [19NO]

Business and industry: allow time for pensions to fund benefit obligations due to economic circumstances in the financial markets (see H.R. 3936), H11867 [27OC]

———provide necessary reforms for employee pension benefit plans (see H.R. 4281), H14743 [10DE]

———treat deferred executive compensation arrangements comparable to defined benefit pension plans relative to funding-based limits on benefits and accruals (see H.R. 2863), H6743 [12JN]

CIA: submit a report to Congress on retirement benefits for former employees of Air America (see S. 1126), S5819 [21MY] (see H.R. 2577), H6010 [21MY]

Corporations: improve efficiency of complying with internal auditing control requirements in order to maintain U.S. capital market global competitiveness (see H.R. 1797), H4129 [30MR]

Courts: allow a limited period for Federal judges to opt into the Judicial Survivors' Annuities System and begin contributing towards an annuity for spouses and dependent children upon their death (see S. 1107), S5700 [20MY] (see H.R. 3292), H8585 [22JY]

———enhance retirement benefits of administrative law judges (see H.R. 2850), H6743 [12JN]

Dept. of Justice: improve defendants' payment of restitution to crime victims and unpaid judgements owed to the U.S. and provide for equitable retirement treatment of assistant U.S. attorneys (see S. 2786), S11430 [17NO] (see H.R. 4091), H13068 [17NO]

———provide grants to States to protect older Americans from misleading and fradulent marketing practices, with the goal of increasing retirement security (see S. 906), S4806 [28AP]

———provide grants to States to protect older Americans from misleading and fraudulent marketing practices, with the goal of increasing retirement security (see S. 1661), S9264 [10SE] (see H.R. 3551), H9441 [10SE]

Dept. of Labor: provide for disclosure of compensation for services to pension plans (see H.R. 4146), H13353 [19NO]

———provide special reporting and disclosure rules for individual retirement account plans (see S. 401), S2027 [9FE]

Dept. of the Treasury: guarantee certain new preferred stock investments made by public pensions acting in collective fashion in order to secure non-Federal capital for the U.S. banking system (see H.R. 710), H601 [27JA]

Dept. of Veterans Affairs: acknowledge receipt of medical, disability, and pension claims and other communications submitted by veterans (see S. 1394), S7138 [6JY] (see H.R. 1982), H4579 [21AP]

———deem certain service in Reserve components as active service for purpose of certain administered laws (see S. 1780), S10434 [14OC] (see H.R. 3787), H11166 [8OC]

———enhance life insurance, compensation and pension, and burial and memorial benefits for disabled veterans (see S. 728), S3897 [26MR]

———exclude monetary benefits paid to veterans by States and municipalities from consideration as income for pension benefits (see H.R. 3485), H9277 [31JY]

———increase payments to certain veterans for certain travel expenses (see H.R. 4073), H13001 [16NO]

———reduce period of time for which a veteran must be totally disabled before survivors are eligible for certain benefits (see H.R. 2980), H7084 [19JN]

———repeal requirement for reduction of survivor annuities under the Survivor Benefit Plan to offset the receipt of veterans' dependency and indemnity compensation (see S. 535), S2828 [5MR] (see H.R. 775), H779 [28JA]

Economy: improve lives of middle class families and provide them with greater opportunity to achieve the American dream (see S. 2), S39 [6JA]

———provide economic recovery payments to recipients of Social Security, railroad retirement, and veterans disability benefits (see H.R. 746), H777 [28JA]

ERISA: provide for independent investment advice for participants and beneficiaries under individual account plans (see H.R. 1988), H4580 [21AP]

———provide special reporting and disclosure rules for individual retirement account plans and provide a minimum investment option requirement for such plans (see H.R. 1984), H4579 [21AP]

———provide special reporting and disclosure rules for individual retirement account plans, minimum investment option requirement for such plans, investment advice, and transitional relief (see H.R. 2989), H7144 [23JN]

———require a lifetime income disclosure (see S. 2832), S12322 [3DE]

———require in the annual report of each defined benefit pension plan disclosure of plan investments in hedge funds (see H.R. 712), H601 [27JA]

———require participant-directed individual retirement account plans to include in benefit statements points of comparison to show relative performance of investment options under such plans (see H.R. 2792), H6537 [10JN]

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 (see H.R. 828), H921 [3FE]

———amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (see H.R. 673), H525 [26JA]

———establish a precious metals investment option in the Thrift Savings Plan (see H.R. 1420), H3145 [10MR]

———exempt certain repayments under the Civil Service Retirement System from the requirement that they be made with interest (see H.R. 1164), H2631 [24FE]

———facilitate the part-time reemployment of annuitants (see S. 629), S3368 [18MR]

———make certain modifications in the Thrift Savings Plan, the Civil Service Retirement System, and the Federal Employees' Retirement System (see H.R. 1804), H4249 [31MR]

———make service performed as an employee of a nonappropriated fund instrumentality during certain years creditable for retirement purposes (see H.R. 3857), H11514 [20OC]

———make unused sick leave creditable under the Federal Employees' Retirement System (see H.R. 958), H1157 [10FE]

———modify computation for part-time service under the Civil Service Retirement System (see S. 469), S2473 [25FE] (see H.R. 1198), H2835 [25FE]

———provide retirement equity for Federal employees in nonforeign areas outside the 48 contiguous States and the District of Columbia (see S. 507), S2623 [2MR] (see H.R. 1266), H2924 [3MR]

Federal firefighters: establish presumptive disability benefits for certain diseases and disabilities (see S. 599), S3113 [16MR] (see H.R. 948), H1157 [10FE]

———provide for more accurate computation of retirement benefits (see H.R. 3186), H8024 [13JY]

Health: promote the use of prevention and wellness programs (see H.R. 3468), H9276 [31JY]

Income: automatically enroll new Thrift Savings Plan participants, clarify method for computing part-time service annuities, and credit service by certain District of Columbia employees for retirement (see H.R. 1263), H2923 [3MR]

———increase age at which distributions from qualified retirement plans are required to begin (see H.R. 882), H1043 [4FE]

———suspend minimum distribution requirements for certain retirement plans (see S. 157), S43 [6JA] (see H.R. 424), H161 [9JA]

Investments: help rebuild retirement, college, and personal savings (see H.R. 2021), H4685 [22AP]

———permit certain required minimum distributions from certain retirement plans to be repaid (see H.R. 939), H1157 [10FE]

———repeal income limitation on conversions to Roth IRAs (see H.R. 2814), H6538 [10JN]

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. 2219), H5061 [30AP]

Longshore and Harbor Workers' Compensation Act: improve compensation system (see S. 236), S388 [14JA]

Medicare: allow early access to benefits for individuals aged 55 to 65 and allow tax credits for payment of premiums for such benefits (see S. 960), S5014 [1MY]

Motor vehicles: report on dealership closings in connection with General Motors Corp., and Chrysler LLC bankruptcies and suspend withdrawal liability to multiemployer plans in connection with such closings (see H.R. 2793), H6537 [10JN]

National Save for Retirement Week: support goals and ideals (see S. Res. 234), S8681 [3AU] (see H. Res. 647), H8100 [14JY] (see H. Res. 662), H8409 [20JY]

Pension Benefit Guaranty Corp.: amend composition of Board of Directors (see S. 1544), S8557 [30JY]

Postal Service: allow payment of share of contributions for annuitants' health benefits out of the Postal Service Retiree Health Benefits Fund (see H.R. 22), H28 [6JA]

———reform retiree health benefits funding (see S. 1507), S8038 [23JY]

Secret Service: allow employees to transition to coverage under the District of Columbia Police and Fire Fighter Retirement and Disability System (see S. 1862), S10700 [22OC]

———transfer statutory entitlements to pay and hours of work for current members from District of Columbia Code to U.S. Code (see S. 1510), S8039 [23JY]

Senior citizens: provide emergency relief to Social Security recipients, railroad retirees, SSI beneficiaries, and certain veterans in 2010 to compensate for the lack of cost-of-living adjustment (see S. 1685), S9554 [17SE]

———provide relief payments to Social Security recipients and railroad retirees (see H.R. 3677), H10407 [30SE]

Social Security: allow choice of benefit payment method relative to computation rule application to workers attaining age 65 between 1982 and 1992 (see S. 81), S41 [6JA]

———allow choice of benefit payment method relative to computation rule application to workers attaining age 65 in or after 1982 (see H.R. 1067), H1604 [13FE]

———apply a consistent premium for all Medicare beneficiaries in a budget neutral manner, provide economic recovery payments to recipients, and assess need for a consumer price index for elderly consumers (see S. 2926), S13883 [23DE]

———eliminate waiting period for entitlement to disability benefits and requirement for reconsideration between benefit entitlement decision and hearing (see H.R. 33), H29 [6JA]

———eliminate waiting period for people with disabilities for entitlement to disability and Medicare benefits (see H.R. 2263), H5168 [5MY]

———ensure that trust fund receipts and disbursements are not included in a unified Federal budget and protect solvency by mandating that trust fund monies not be diverted to private accounts (see H.R. 1276), H2924 [3MR]

———establish a procedure to safeguard trust funds (see S. 86), S41 [6JA]

———establish a Social Security Surplus Protection Account in the Federal Old-Age and Survivors Insurance Trust Fund and suspend investment of such funds until certain legislation is enacted (see H.R. 1712), H4025 [25MR]

———establish the Personal Social Security Savings Program (see H.R. 107), H31 [6JA]

———increase in widow's and widower's insurance benefits relative to delayed retirement (see H.R. 773), H779 [28JA]

———prevent unauthorized earnings from being credited toward certain pension benefits, improve provisions governing totalization agreements, and prevent unauthorized employment (see H.R. 2028), H4685 [22AP]

———provide for progressive indexing and longevity indexing of old-age insurance benefits for newly retired and aged surviving spouses (see S. 426), S2229 [12FE]

———provide full benefits for disabled widows and widowers regardless of age (see H.R. 772), H779 [28JA]

———provide that an employee not otherwise covered for benefit purposes may irrevocably elect to have employment treated as so covered and subject to Social Security taxes (see H.R. 2286), H5307 [6MY]

———remove limitations on the amount of outside income which an individual may earn while receiving certain benefits (see H.R. 322), H89 [8JA]

———repeal Government pension offset and windfall elimination provisions (see S. 484), S2474 [25FE] (see H.R. 235), H69 [7JA]

———repeal the windfall elimination provision and protect the retirement of public servants (see S. 490), S2558 [26FE] (see H.R. 1221), H2873 [26FE]

Social Security Investment Commission: establish (see H.R. 1712), H4025 [25MR]

Taxation: 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. 491), S2558 [26FE] (see H.R. 1203), H2835 [25FE]

———allow investment of certain coins in individual retirement accounts and other individually directed pension plan accounts (see S. 1769), S10318 [8OC]

———allow loans from simplified employee pension accounts of small business owners for use in small business (see H.R. 3079), H7703 [26JN]

———allow penalty-free withdrawals from individual retirement plans for adoption expenses (see H.R. 2524), H5891 [20MY]

———allow seniors with Social Security and pension income to file income tax form 1040S without regard to amount of interest or taxable income (see H.R. 720, 728), H602 [27JA]

———allow tax-free distributions from individual retirement accounts for charitable contributions (see S. 864), S4573 [22AP] (see H.R. 1250), H2886 [2MR] (see H.R. 2435), H5665 [14MY]

———allow unused amounts in a health flexible spending arrangement to be carried over to subsequent plan years or deposited into certain health or retirement plans (see H.R. 544), H325 [14JA]

———assist in recovery and development of the Virgin Islands by reducing tax imposed on distributions from certain retirement plans' assets (see H.R. 95), H31 [6JA]

———clarify tax treatment of church pension plans (see S. 689), S3784 [25MR]

———eliminate contribution limits for retirement plans and increase penalties attributable to such contributions (see H.R. 4361), H15500 [16DE]

———encourage guaranteed lifetime income payments by excluding from income a portion of such payments (see H.R. 2748), H6305 [8JN]

———encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds by excluding from income a portion of such payments (see S. 1297), S6804 [18JN]

———exclude from gross income amounts distributed from tax-favored accounts during a period of unemployment (see H.R. 1311), H2979 [4MR]

———expand availability of saver's credit, make credit refundable, and make Federal matching contributions into the retirement savings of the taxpayer (see H.R. 1961), H4522 [2AP]

———increase age at which distributions from qualified retirement plans are required to begin and extend waiver of required minimum distribution rules for certain retirement plans and accounts (see H.R. 2637), H6012 [21MY]

———modify exception from penalty for early withdrawals from government retirement plans for Federal and State qualified public safety employees (see H.R. 4239), H13628 (see H.R. 4239), H14371 [8DE]

———modify exception from penalty for early withdrawals from government retirement plans for qualified public safety employees (see S. 1657), S9186 [9SE] (see H.R. 721), H602 [27JA]

———permit hardship loans from individual retirement plans (see H.R. 1628), H3704 [19MR]

———prevent overstatement of benefits payable to non-highly compensated employees under qualified plans (see H.R. 4126), H13352 [19NO]

———provide a partial exclusion of interest from gross income, increase retirement plan contribution limitations, and temporarily suspend minimum distribution requirements for certain defined contribution plans (see H.R. 3903), H11711 [22OC]

———provide income tax credit for Eagle employers (see H.R. 989), H1247 [11FE]

———provide penalty free distributions and loans from certain retirement plans for the purchase and refinancing of principal residences (see H.R. 1629), H3704 [19MR]

———provide tax credit to employers headquartered in U.S., that pay fair wages, provide benefits, offset income for employees serving in Reserves, and respect the right to organize (see S. 829), S4445 [20AP]

———provide transparency relative to fees and expenses charged to participant-directed defined contribution plans (see H.R. 2779), H6414 [9JN]

———reform laws relative to individuals, estate and gift taxes, corporate rates, capital gains and dividends, retirement savings, lifetime savings, life skills, and certain medical care (see H.R. 99), H31 [6JA]

———repeal inclusion in gross income of Social Security benefits and tier 1 railroad retirement benefits (see H.R. 1058), H1604 [13FE]

———repeal tax increase on Social Security benefits (see H.R. 161), H34 [6JA] (see H.R. 883), H1043 [4FE] (see H.R. 1519), H3437 [16MR]

———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. 160), H34 [6JA]

———waive early withdrawal penalty for distributions from qualified retirement plans to certain unemployed individuals who have attained age 50 (see H.R. 656), H485 [22JA]

———waive minimum required distribution rules applicable to pension plans (see H.R. 3920), H11739 [23OC]

———waive penalty on distributions from certain retirement plans during periods of high unemployment (see H.R. 3390), H9055 [29JY]

———waive penalty on distributions from qualified retirement plans for certain mortgage payments and for unemployed individuals, and increase age at which distributions from such plans are to begin (see H.R. 2331), H5398 [7MY]

———waive penalty on early retirement distributions for certain unemployed individuals (see H.R. 3612), H9806 [22SE]

Unpingco, John S.: relief (see H.R. 910), H1045 [4FE]

USEC Privatization Act: entitle affected pension plan participants to payment for benefit increases not received (see S. 1063), S5555 [18MY] (see H.R. 4082), H13001 [16NO]

Veterans: continuation of dependency and indemnity compensation for the surviving spouse of a veteran if such spouse remarries after a certain age (see H.R. 809), H920 [3FE]

———expand eligibility for concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits (see S. 546), S2909 [9MR] (see H.R. 303), H88 (see H.R. 333), H89 [8JA]

———increase amount of Medal of Honor special pension (see H.R. 394), H160 [9JA]

———increase dependency and indemnity compensation payable to surviving spouses (see S. 1118), S5819 [21MY] (see H.R. 2243), H5168 [5MY]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (see S. 407), S2080 [10FE] (see H.R. 1513), H3436 [16MR]

———match pension amount paid to surviving spouses of veterans who served during a period of war to the pension amount paid to such veterans (see H.R. 2673), H6154 [3JN]

———permit concurrent receipt of military retired pay with service-connected disability benefits (see H.R. 811), H920 [3FE]

Wilson, Valerie Plame: relief (see H.R. 1773), H4063 [26MR]

Letters

Public Good IRA Rollover Act: Dana Schaar, North Dakota Association of Nonprofit Organizations, S4580 [22AP]

———Patricia Read, Independent Sector (organization), S4580 [22AP]

———Steve Gunderson, Council on Foundations, S4580 [22AP]

———Tanya Howe Johnson, Partnership for Philanthropic Planning, S4580 [22AP]

Repeal Dept. of Veterans Affairs requirement reducing survivor annuities under the Survivor Benefit Plan to offset the receipt of veterans' dependency and indemnity compensation: Military Coalition, S7751 [21JY]

Retirement equity for judges appointed to District Courts of Guam, the Northern Mariana Islands, and the Virgin Islands: D. Brock Hornby, Judicial Conference of the U.S., E216 [4FE]

———Delegates Bordallo and Christensen, E215 [4FE]

———Leonidas R. Mecham, Judicial Conference of the U.S., E216 [4FE]

Press releases

State Fiscal Situation—The Lost Decade: National Governors Association, S11399 [17NO]

Proposals

Amendment to U.S. Code relative to judges in territories and possessions, E215, E216 [4FE]

Remarks in House

Armed Forces: reduce the age for receipt of military retired pay for non-regular service (H.R. 1695), E751 [24MR]

———revise the process by which a member is retired for disability and becomes eligible for retirement pay (H.R. 296), E48 [8JA]

CIA: submit a report to Congress on retirement benefits for former employees of Air America, H11122 [8OC]

Courts: allow a limited period for Federal judges to opt into the Judicial Survivors' Annuities System and begin contributing towards an annuity for spouses and dependent children upon their death (H.R. 3292), E1889 [22JY], E2110 [31JY]

———allow a limited period for Federal judges to opt into the Judicial Survivors' Annuities System and begin contributing towards an annuity for spouses and dependent children upon their death (S. 1107), H9036 [29JY]

———provide retirement equity for judges appointed to District Courts of Guam, the Northern Mariana Islands, and the Virgin Islands, E215 [4FE]

Dept. of State: work with former Soviet Union states to see that immigrants from those states are paid their earned government pensions, H6486, H6487 [10JN]

Dept. of Veterans Affairs: increase payments to certain veterans for certain travel expenses (H.R. 4073), E2836 [19NO]

———repeal requirement for reduction of survivor annuities under the Survivor Benefit Plan to offset the receipt of veterans' dependency and indemnity compensation (H.R. 775), H4271, H4272, H4274, H4275 [1AP]

District of Columbia: permit nonjudicial employees of the court system and other court-related services to include service prior to conversion to Federal status in determining retirement eligibility, H11119 [8OC]

Economy: impact of economic downturn on the lives of constituents in California, H2837 [26FE]

———impact of economic downturn on the lives of constituents in Connecticut, H11483 [20OC]

———impact of economic downturn on the lives of constituents in North Carolina, H3339 [12MR]

———provide economic recovery payments to recipients of Social Security, railroad retirement, and veterans disability benefits, H5635 [14MY]

ERISA: provide for independent investment advice for participants and beneficiaries under individual account plans (H.R. 1988), E914 [21AP]

———require participant-directed individual retirement account plans to include in benefit statements points of comparison to show relative performance of investment options under such plans (H.R. 2792), E1368 [10JN]

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, H11135, H11140 [8OC]

———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. 828), H4273 [1AP], E185 [3FE]

———amend the definition of a law enforcement officer to include certain positions relative to retirement benefits (H.R. 673), E161 [28JA]

———establish a precious metals investment option in the Thrift Savings Plan (H.R. 1420), E614 [10MR]

———make certain modifications in the Thrift Savings Plan, the Civil Service Retirement System, and the Federal Employees' Retirement System (H.R. 1804), H4268-H4275 [1AP], H7162 [24JN]

———make unused sick leave creditable under the Federal Employees' Retirement System, H6629 [12JN], H11118, H11135, H11140 [8OC]

———make unused sick leave creditable under the Federal Employees' Retirement System (H.R. 958), E235 [10FE]

———modify computation for part-time service under the Civil Service Retirement System, H11118, H11135, H11140 [8OC]

———modify computation for part-time service under the Civil Service Retirement System (H.R. 1198), E413 [25FE]

Federal firefighters: establish presumptive disability benefits for certain diseases and disabilities, H7337, H7338 [25JN]

General Motors Corp.: address impact of restructuring agreement on pension payments, H8197 [16JY]

———impact of bankruptcy on retirees health care, H8903 [28JY]

———impact of potential bankruptcy or reorganization on bondholders, retirees, and employees, H4066 [30MR]

———removal of Chief Executive Officer, Rick Wagoner, E869 [2AP]

Income: automatically enroll new Thrift Savings Plan participants, clarify method for computing part-time service annuities, and credit service by certain District of Columbia employees for retirement (H.R. 1263), H4272, H4274 [1AP]

Investments: help rebuild retirement, college, and personal savings (H.R. 2021), H4692 [23AP]

National Save for Retirement Week: observance, H11520 [21OC]

———support goals and ideals (H. Res. 662), H9245 [31JY]

Postal Service: allow payment of share of contributions for annuitants' health benefits out of the Postal Service Retiree Health Benefits Fund (H.R. 22), H9502-H9506 [15SE], H9975 [25SE], H12035 [28OC], E2279 [16SE], E2626 [23OC]

———impact of prefunding of retiree benefits, H7153 [24JN]

Social Security: prevent unauthorized earnings from being credited toward certain pension benefits, improve provisions governing totalization agreements, and prevent unauthorized employment (H.R. 2028), H4691 [23AP]

Taxation: allow seniors with Social Security and pension income to file income tax form 1040S without regard to amount of interest or taxable income (H.R. 728), E306 [23FE]

———exclude from gross income amounts distributed from tax-favored accounts during a period of unemployment (H.R. 1311), E548 [4MR]

———provide transparency relative to fees and expenses charged to participant-directed defined contribution plans (H.R. 2779), E1355 [9JN]

———rates, H14882 [15DE], H15483 [16DE]

———reform laws relative to individuals, estate and gift taxes, corporate rates, capital gains and dividends, retirement savings, lifetime savings, life skills, and certain medical care (H.R. 99), H179-H181 [13JA], H2830 [25FE], E4 [6JA], E25 [7JA]

———repeal tax increase on Social Security benefits (H.R. 161), E1 [6JA]

———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. 190), E10 [6JA]

Unpingco, John S.: relief (H.R. 910), E215 [4FE]

Veterans: increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (H.R. 1513), H4070-H4072 [30MR], E833 [31MR]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (S. 407), H7091-H7093 [23JN]

Remarks in Senate

Armed Forces: limit requirements of separation pay, special separation benefits, and voluntary separation incentive from members subsequently receiving retired or retainer pay (S. 1008), S5292 [7MY]

———provide comprehensive information on benefits to members of Armed Forces and their families, S8856 [5AU]

———treat service as a member of the Alaska Territorial Guard during World War II as active service for purposes of retired pay, S776-S778 [22JA], S7542 [15JY], S10007-S10009 [1OC], S11021 [3NO]

———treat service as a member of the Alaska Territorial Guard during World War II as active service for purposes of retired pay (S. 342), S997 [28JA]

Bush, George W.: evaluation of economic policies, S11031 [3NO], S13358 [17DE]

Business and industry: allow time for pensions to fund benefit obligations due to economic circumstances in the financial markets, S10771 [27OC]

CIA: submit a report to Congress on retirement benefits for former employees of Air America (S. 1126), S5825 [21MY]

Courts: allow a limited period for Federal judges to opt into the Judicial Survivors' Annuities System and begin contributing towards an annuity for spouses and dependent children upon their death (S. 1107), S5723, S5724 [20MY], S7372 [10JY]

Dept. of Justice: improve defendants' payment of restitution to crime victims and unpaid judgements owed to the U.S. and provide for equitable retirement treatment of assistant U.S. attorneys (S. 2786), S11434 [17NO]

———provide grants to States to protect older Americans from misleading and fraudulent marketing practices, with the goal of increasing retirement security, S4612 [23AP]

Dept. of Veterans Affairs: enhance life insurance, compensation and pension, and burial and memorial benefits for disabled veterans (S. 728), S3926 [26MR], S10245-S10251 [7OC]

———repeal requirement for reduction of survivor annuities under the Survivor Benefit Plan to offset the receipt of veterans' dependency and indemnity compensation, S7751 [21JY], S8856 [5AU]

District of Columbia: permit nonjudicial employees of the court system and other court-related services to include service prior to conversion to Federal status in determining retirement eligibility, S6140 [4JN]

Economy: improve lives of middle class families and provide them with greater opportunity to achieve the American dream (S. 2), S44 [6JA], S153 [7JA]

ERISA: require a lifetime income disclosure (S. 2832), S12327 [3DE]

Federal employees: enhance Thrift Savings Plan through automatic enrollment, opt-out options, agency matching contributions, creating a mutual fund window, and Roth IRA investments, S6143 [4JN], S6245 [8JN]

———facilitate the part-time reemployment of annuitants, S6140 [4JN], S6245 [8JN], S6411 [10JN], S7859 [22JY]

———facilitate the part-time reemployment of annuitants (S. 629), S3373 [18MR]

———make unused sick leave creditable under the Federal Employees' Retirement System, S6143 [4JN], S6245 [8JN], S6411 [10JN], S7859 [22JY]

———modify computation for part-time service under the Civil Service Retirement System, S6140 [4JN], S6245 [8JN]

———modify computation for part-time service under the Civil Service Retirement System (S. 469), S2475 [25FE]

———provide retirement equity for Federal employees in nonforeign areas outside the 48 contiguous States and the District of Columbia, S6140-S6143 [4JN], S6245 [8JN], S7859 [22JY], S7974, S7989-S7993, S7997 [23JY]

———provide retirement equity for Federal employees in nonforeign areas outside the 48 contiguous States and the District of Columbia (S. 507), S2638 [2MR]

Federal firefighters: establish presumptive disability benefits for certain diseases and disabilities (S. 599), S3119 [16MR]

Income: suspend minimum distribution requirements for certain retirement plans (S. 157), S139 [6JA]

National Save for Retirement Week: support goals and ideals (S. Res. 234), S8699 [3AU]

Pension Benefit Guaranty Corp.: provide a temporary waiver of recovery of certain pension overpayments to participants or beneficiaries, S1840 [6FE]

Postal Service: allow payment of share of contributions for annuitants' health benefits out of the Postal Service Retiree Health Benefits Fund, S9969 [30SE]

Secret Service: adjust certain pension benefits as a result of the conversion to a new salary schedule, S6140, S6143 [4JN], S6245 [8JN], S7859 [22JY]

———transfer statutory entitlements to pay and hours of work for current members from District of Columbia Code to U.S. Code (S. 1510), S10378 [13OC]

Senior citizens: provide emergency relief to Social Security recipients, railroad retirees, SSI beneficiaries, and certain veterans in 2010 to compensate for the lack of cost-of-living adjustment (S. 1685), S9354 [15SE], S10406 [14OC], S10473 [15OC]

Social Security: provide a point of order against legislation that would deplete Social Security trust funds, S4159 [1AP]

———provide for progressive indexing and longevity indexing of old-age insurance benefits for newly retired and aged surviving spouses (S. 426), S2237-S2239 [12FE]

———repeal Government pension offset and windfall elimination provisions (S. 484), S2486, S2487 [25FE]

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. 491), S2565 [26FE]

———allow tax-free distributions from individual retirement accounts for charitable contributions, S4272 [2AP]

———allow tax-free distributions from individual retirement accounts for charitable contributions (S. 864), S4579 [22AP]

———encourage guaranteed lifetime income payments from annuities and similar payments of life insurance proceeds by excluding from income a portion of such payments (S. 1297), S6814 [18JN]

———provide tax credit to employers headquartered in U.S., that pay fair wages, provide benefits, offset income for employees serving in Reserves, and respect the right to organize (S. 829), S4448 [20AP]

———suspend tax increase on Social Security benefits, S1501, S1527 [4FE]

Veterans: expand eligibility for concurrent receipt of military retired pay or combat-related compensation with service-connected disability benefits and eliminate phase-in period for such benefits (S. 546), S2911 [9MR]

———increase dependency and indemnity compensation payable to surviving spouses (S. 1118), S5781 [21MY]

———increase rates of disability compensation for veterans with service-connected disabilities and dependency and indemnity compensation for survivors of certain disabled veterans (S. 407), S2083 [10FE], S6476, S6477 [10JN]

Reports filed

Federal Firefighters Fairness Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 599) (S. Rept. 111-75), S9324 [14SE]

401(k) Fair Disclosure and Pension Security Act: Committee on Education and Labor (House) (H.R. 2989) (H. Rept. 111-244), H9275 [31JY]

Judicial Survivors Protection Act: Committee on the Judiciary (Senate) (S. 1107), S7069 [25JN]

Non-Foreign Area Retirement Equity Assurance (Non-Foreign AREA) Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 507) (S. Rept. 111-88), S10434 [14OC]

U.S. Postal Service Financial Relief Act: Committee on Oversight and Government Reform (House) (H.R. 22) (H. Rept. 111-216), H8494 [21JY]

U.S. Secret Service Uniformed Division Modernization Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 1510) (S. Rept. 111-86), S10110 [5OC]

Veterans' Compensation Cost-of-Living Adjustment Act: Committee on Veterans' Affairs (House) (H.R. 1513) (H. Rept. 111-56), H4061 [26MR]

———Committee on Veterans' Affairs (Senate) (S. 407) (S. Rept. 111-24), S6185 [4JN]

Veterans' Insurance and Benefits Enhancement Act: Committee on Veterans' Affairs (Senate) (S. 728) (S. Rept. 111-71), S9132 [8SE]

Texts of

H. Res. 662, support goals and ideals of National Save for Retirement Week, H9245 [31JY]

H.R. 22, U.S. Postal Service Financial Relief Act, H9502 [15SE]

H.R. 1513, Veterans' Compensation Cost-of-Living Adjustment Act, H4070 [30MR]

H.R. 1804, Federal Retirement Reform Act, H4268-H4271 [1AP]

S. 2, Middle Class Opportunity Act, S44 [6JA]

S. 157, Retirement Account Distribution Improvement Act, S139 [6JA]

S. 342, treat service as a member of the Alaska Territorial Guard during World War II as active service for purposes of retired pay, S997 [28JA]

S. 407, Veterans' Compensation Cost-of-Living Adjustment Act, S6476 [10JN], H7091 [23JN]

S. 484, Social Security Fairness Act, S2487 [25FE]

S. 491, Federal and Military Retiree Health Care Equity Act, S2565 [26FE]

S. 507, Non-Foreign Area Retirement Equity Assurance (Non-Foreign AREA) Act, S2638-S2641 [2MR]

S. 546, Retired Pay Restoration Act, S2911 [9MR]

S. 728, Veterans' Insurance and Benefits Enhancement Act, S3927-S3930 [26MR]

S. 829, Patriot Employers Act, S4448 [20AP]

S. 1008, Military Retired Pay Fairness Act, S5292 [7MY]

S. 1107, Judicial Survivors Protection Act, S5724 [20MY], S7373 [10JY], H9036 [29JY]

S. 1126, Air America Veterans Act, S5826 [21MY]

S. 1297, Retirement Security for Life Act, S6815 [18JN]

S. 1510, U.S. Secret Service Uniformed Division Modernization Act, S10378-S10380 [13OC]

S. 2786, Enhanced Restitution Enforcement and Equitable Retirement Treatment Act, S11434-S11437 [17NO]

S. 2832, Lifetime Income Disclosure Act, S12327 [3DE]

S. Res. 234, support goals and ideals of National Save for Retirement Week, S8688, S8699 [3AU]