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 2008-09-17 monographic deposited born digital 21 p. GA 1.13:GAO-08-1104 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-1104 P0b002ee1803898a8 f:d081104 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-08-1104 machine generated eng fdlp REPORT GAOREPORTS-GAO-08-1104 GAO-08-1104 Children Cost analysis Federal employees retirement system Financial analysis Financial management systems Fund audits Funds management Judges Judicial compensation Pensions Retirement Retirement income Systems analysis Systems evaluation Financial management Judicial Survivors Annuities Fund Judicial Survivors Annuity System Other Written Product A84241 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, 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 at least 50 percent of the plan's costs during the 3-year period. 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. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-1104/html/GAOREPORTS-GAO-08-1104.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-1104/pdf/GAOREPORTS-GAO-08-1104.pdf GAO-08-1104 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-1104 Other Written Product GAO-08-1104; Federal Pensions: Judicial Survivors' Annuities System Costs; Children Cost analysis Federal employees retirement system Financial analysis Financial management systems Fund audits Funds management Judges Judicial compensation Pensions Retirement Retirement income Systems analysis Systems evaluation Financial management Judicial Survivors Annuities Fund Judicial Survivors Annuity System Volume 90 Page 2603 90 Stat. 2603 Volume 100 Page 633 100 Stat. 633 Volume 106 Page 4506 106 Stat. 4506 Public Law 94-554 Public Law 99-336 Public Law 102-572