United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-05-25 monographic deposited born digital 24 p. GA 1.13:GGD-00-125 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-00-125 P0b002ee18038a0a0 f:gg00125 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GGD-00-125 machine generated eng fdlp REPORT GAOREPORTS-GGD-00-125 GGD-00-125 Employee survivors benefits Cost control Financial analysis Fringe benefit costs Judges Consumer Price Index Civil Service Retirement System Federal Employees Retirement System Other Written Product GGD

Pursuant to a legislative requirement, GAO reviewed certain aspects of the Judicial Survivors' Annuities Systems (JSAS), which provides annuities to the surviving spouses and dependent children of deceased federal judges and other judicial officials who participate in JSAS.<p/>GAO noted that: (1) the participating judges did not pay one-half of the JSAS normal cost during fiscal years 1996 through 1998; (2) they paid on average about 40 percent over the 3-year period; (3) however, the participating judges' contributions represented an increasing share of normal costs over the period, starting at about 36 percent in fiscal year 1996 and growing to about 45 percent in fiscal year 1998; (4) on the basis of information contained in JSAS' 1998 actuarial report, to cover one-half of the future costs, the judges'contribution would need to increase 0.3 percentage points above the 2.2 percent of salary currently paid by retired judges; and (5) increasing required contributions could affect the judges' rate of participation, which was one of the major reasons for enhancing JSAS' benefits and reducing the judges contributions in 1992. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-00-125/html/GAOREPORTS-GGD-00-125.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-00-125/pdf/GAOREPORTS-GGD-00-125.pdf GAO/GGD-00-125 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-00-125 Other Written Product GAO/GGD-00-125; Federal Pensions: Judicial Survivors' Annuities System; Employee survivors benefits Cost control Financial analysis Fringe benefit costs Judges Consumer Price Index Civil Service Retirement System Federal Employees Retirement System Title 28 Section 376 28 U.S.C. 376 Title 31 Section 1304 31 U.S.C. 1304 Public Law 94-554 Public Law 95-595 Public Law 99-336 Public Law 102-572 Public Law 105-362