United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2005-09-16 monographic deposited born digital 23 p. GA 1.13:GAO-05-955 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-955 P0b002ee180389bd6 f:d05955 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-05-955 machine generated eng fdlp REPORT GAOREPORTS-GAO-05-955 GAO-05-955 Dependents Financial analysis Fund audits Judges Judicial compensation Pensions Retirement Judicial Survivors Annuities Fund Other Written Product A37044 The Judicial Survivors' Annuities System (JSAS) was created in 1956 to provide financial security for the families of deceased federal judges. It provides benefits to eligible spouses and dependent children of judges who elect coverage within 6 months of taking office, 6 months after getting married, or 6 months after being elevated to a higher court, or during an open season authorized by statute. Active and senior judges currently contribute 2.2 percent of their salaries to JSAS, and retired judges contribute 3.5 percent of their retirement salaries to JSAS. Pursuant to the Federal Courts Administration Act of 1992 (Pub. L. No. 102-572), GAO is required to review JSAS costs every 3 years and determine whether the judges' contributions fund 50 percent of the plan's costs. If the contributions fund less than 50 percent of these costs, GAO is to determine what adjustments to the contribution rates would be needed to achieve the 50 percent ratio. GAO is not making any recommendations in this report. The Administrative Office of the United States Courts (AOUSC) believes that GAO should be recommending a reduction in the judges' contribution rate. GAO disagrees with AOUSC's interpretation of the act's requirements. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-955/html/GAOREPORTS-GAO-05-955.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-955/pdf/GAOREPORTS-GAO-05-955.pdf GAO-05-955 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-955 Other Written Product GAO-05-955; Federal Pensions: Judicial Survivors' Annuities System Costs; Dependents Financial analysis Fund audits Judges Judicial compensation Pensions Retirement Judicial Survivors Annuities Fund Volume 90 Page 2603 90 Stat. 2603 Volume 100 Page 633 100 Stat. 633 Volume 106 Page 4506 106 Stat. 4506 Public Law 102-572 Public Law 105-362