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GAO Reports by subject "Pension plan cost control"

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Aug. 31, 2011 GAO-11-901SP Defined Benefit Pension Plans: Plans Face Challenges When Investing in Hedge Funds and Private Equity
United States Government Accountability Office GAO For Release on Delivery Expected at 8:30 a.m. EDT Wednesday, August 31, 2011 Statement Before the U.S. Department of Labor’s Advisory Council on Employee Welfare and Pension Benefit Plans DEFINED BENEFIT PENSION PLANS Plans Face Challenges When Investing in Hedge Funds and Private Equity Statement of Barbara Bovbjerg, Managing Director Education...
April 29, 2011 GAO-11-378 Department of Energy: Progress Made Overseeing the Costs of Contractor Postretirement Benefits, but Additional Actions Could Help Address Challenges
United States Government Accountability Office GAO April 2011 Report to the Ranking Member, Subcommittee on Energy and Water Development, Committee on Appropriations, U.S. Senate DEPARTMENT OF ENERGY Progress Made Overseeing the Costs of Contractor Postretirement Benefits, but Additional Actions Could Help Address Challenges GAO-11-378 April 2011 DEPARTMENT OF ENERGY Accountability • Integrity ...
Aug. 24, 2010 GAO-10-754 State and Local Government Pension Plans: Governance Practices and Long-term Investment Strategies Have Evolved Gradually as Plans Take On Increased Investment Risk
United States Government Accountability Office GAO August 2010 Report to the Ranking Member, Committee on Finance, U.S. Senate STATE AND LOCAL GOVERNMENT PENSION PLANS Governance Practices and Long-term Investment Strategies Have Evolved Gradually as Plans Take On Increased Investment Risk GAO-10-754 August 2010 Highlights Highlights of GAO-10-754, a report to the Ranking Member, Committee on Fina...
July 20, 2010 GAO-10-915T Defined Benefit Pension Plans: Plans Face Valuation and Other Challenges When Investing in Hedge Funds and Private Equity
United States Government Accountability Office GAO For Release on Delivery Expected at 10:00 a.m. EDT Tuesday, July 20, 2010 Testimony Before the Subcommittee on Health, Employment, Labor, and Pensions, Committee on Education and Labor, House of Representatives DEFINED BENEFIT PENSION PLANS Plans Face Valuation and Other Challenges When Investing in Hedge Funds and Private Equity Statement of Barb...
May 27, 2010 GAO-10-708T Private Pensions: Long-standing Challenges Remain for Multiemployer Pension Plans
United States Government Accountability Office GAO For Release on Delivery Expected at 10:00 a.m. EDT Thursday, May 27, 2010 Testimony Before the Committee on Health, Education, Labor and Pensions, U. S. Senate PRIVATE PENSIONS Long-standing Challenges Remain for Multiemployer Pension Plans Statement of Charles A. Jeszeck, Acting Director Education, Workforce, and Income Security Issues GAO-10-708...
March 30, 2009 GAO-09-291 Defined Benefit Pensions: Survey Results of the Nation's Largest Private Defined Benefit Plan Sponsors
United States Government Accountability Office GAO March 2009 Report to Congressional Requesters DEFINED BENEFIT PENSIONS Survey Results of the Nation’s Largest Private Defined Benefit Plan Sponsors GAO-09-291 March 2009 DEFINED BENEFIT PENSIONS Highlights Highlights of GAO-09-291, a report to congressional requesters Accountability Integrity Reliability Survey Results of the Nation’s Largest ...
Aug. 14, 2008 GAO-08-692 Defined Benefit Pension Plans: Guidance Needed to Better Inform Plans of the Challenges and Risks of Investing in Hedge Funds and Private Equity
United States Government Accountability Office GAO August 2008 Report to Congressional Requesters DEFINED BENEFIT PENSION PLANS Guidance Needed to Better Inform Plans of the Challenges and Risks of Investing in Hedge Funds and Private Equity GAO-08-692 August 2008 DEFINED BENEFIT PENSION PLANS Highlights Highlights of GAO-08-692, a report to congressional requesters Accountability Integrity Reliab...
July 21, 2008 GAO-08-817 Defined Benefit Pensions: Plan Freezes Affect Millions of Participants and May Pose Retirement Income Challenges
United States Government Accountability Office GAO July 2008 Report to Congressional Addressees DEFINED BENEFIT PENSIONS Plan Freezes Affect Millions of Participants and May Pose Retirement Income Challenges GAO-08-817 July 2008 DEFINED BENEFIT PENSIONS Highlights Highlights of GAO-08-817, a report to congressional addressees Accountability Integrity Reliability Plan Freezes Affect Millions of Par...
July 21, 2008 GAO-08-818SP Defined Benefit Pensions: Survey of Sponsors of Large Defined Benefit Pension Plans (GAO-08-818SP, July 2008), an E-supplement to GAO-08-817
July 17, 2008 GAO-08-667 PBGC Assets: Implementation of New Investment Policy Will Need Stronger Board Oversight
United States Government Accountability Office GAO July 2008 Report to Congressional Requesters PBGC ASSETS Implementation of New Investment Policy Will Need Stronger Board Oversight GAO-08-667 July 2008 PBGC ASSETS Highlights Highlights of GAO-08-667, a report to congressional requesters Accountability Integrity Reliability Implementation of New Investment Policy Will Need Stronger Board Oversigh...
July 10, 2008 GAO-08-983T State and Local Government Pension Plans: Current Structure and Funded Status
United States Government Accountability Office GAO For Release on Delivery Expected at 10:00 a.m. EST Thursday, July 10, 2008 Testimony Before the Joint Economic Committee STATE AND LOCAL GOVERNMENT PENSION PLANS Current Structure and Funded Status Statement of Barbara D. Bovbjerg, Director Education, Workforce, and Income Security GAO-08-983T July 2008 Highlights Highlights of GAO-08-983T, a test...
June 19, 2008 GAO-08-642R Department of Energy: Information on Its Management of Costs and Liabilities for Contractors' Pension and Postretirement Benefit Plans
United States Government Accountability Office Washington, DC 20548 June 19, 2008 The Honorable Byron L. Dorgan Chairman The Honorable Pete V. Domenici Ranking Member Subcommittee on Energy and Water Development Committee on Appropriations United States Senate The Honorable Peter J. Visclosky Chairman The Honorable David L. Hobson Ranking Member Subcommittee on Energy and Water Development Committ...
Jan. 29, 2008 GAO-08-223 State and Local Government Retiree Benefits: Current Funded Status of Pension and Health Benefits
United States Government Accountability Office GAO January 2008 Report to the Committee on Finance, U.S. Senate STATE AND LOCAL GOVERNMENT RETIREE BENEFITS Current Funded Status of Pension and Health Benefits GAO-08-223 January 2008 Highlights Highlights of GAO-08-223, a report to the Committee on Finance, U.S. Senate Accountability Integrity Reliability STATE AND LOCAL GOVERNMENT RETIREE BENEFITS...
Sept. 14, 2006 GAO-06-804 Social Security Reform: Implications of Different Indexing Choices
United States Government Accountability Office GAO September 2006 Report to Congressional Addressees SOCIAL SECURITY REFORM Implications of Different Indexing Choices GAO-06-804 September 2006 SOCIAL SECURITY REFORM Highlights Highlights of GAO-06-804, a report to congressional addressees Accountability Integrity Reliability Implications of Different Indexing Choices Why GAO Did This Study The fin...
March 15, 2006 GAO-06-497T Government Operations: GAO's High-Risk Program
United States Government Accountability Office GAO For Release on Delivery Expected at 2:30 p.m. EST Wednesday, March 15, 2006 Testimony Before the Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Committee on Homeland Security and Governmental Affairs, U.S. Senate GAO’S HIGH-RISK PROGRAM Statement of David M. Walker Comptroller General of ...
June 9, 2005 GAO-05-772T Private Pensions: The Pension Benefit Guaranty Corporation and Long-Term Budgetary Challenges
United States Government Accountability Office GAO For Release on Delivery Expected at 9:30 a.m. EDT Thursday, June 9, 2005 Testimony before the Committee on the Budget, House of Representatives PRIVATE PENSIONS: The Pension Benefit Guaranty Corporation and Long-Term Budgetary Challenges Statement of David M. Walker Comptroller General of the United States GAO-05-772T June 9, 2005 PRIVATE PENSIONS...
March 26, 2004 GAO-04-423 Private Pensions: Multiemployer Plans Face Short- and Long-Term Challenges
United States General Accounting Office GAO March 2004 Report to Congressional Requesters PRIVATE PENSIONS Multiemployer Plans Face Short- and LongTerm Challenges GAO-04-423 March 2004 PRIVATE PENSIONS Multiemployer Plans Face Short- and Long-Term Challenges Highlights of GAO-GAO-04-423, a report to congressional requesters Multiemployer-defined benefit pension plans, which are created by collecti...
Oct. 29, 2003 GAO-04-176T Private Pensions: Changing Funding Rules and Enhancing Incentives Can Improve Plan Funding
United States General Accounting Office GAO For Release on Delivery Expected at 10:30 a.m. EST Wednesday, October 29, 2003 Testimony Before the Committee on Education and the Workforce, House of Representatives PRIVATE PENSIONS Changing Funding Rules and Enhancing Incentives Can Improve Plan Funding Statement of Barbara D. Bovbjerg, Director, Education, Workforce, and Income Security Issues GAO-04...
Oct. 29, 2003 GAO-04-90 Pension Benefit Guaranty Corporation: Single-Employer Pension Insurance Program Faces Significant Long-Term Risks
United States General Accounting Office GAO October 2003 Report to Congressional Requesters PENSION BENEFIT GUARANTY CORPORATION Single-Employer Pension Insurance Program Faces Significant Long-Term Risks GAO-04-90 October 2003 PENSION BENEFIT GUARANTY CORPORATION Highlights of GAO-04-90, a report to congressional requesters Single-Employer Pension Insurance Program Faces Significant Long-Term Ris...
Sept. 4, 2003 GAO-03-873T Pension Benefit Guaranty Corporation: Single-Employer Pension Insurance Program Faces Significant Long-Term Risks
United States General Accounting Office GAO For Release on Delivery Expected at 10:30 a.m. Thursday, September 4, 2003 Testimony Before the Committee on Education and the Workforce, House of Representatives PENSION BENEFIT GUARANTY CORPORATION Single-Employer Pension Insurance Program Faces Significant Long-Term Risks Statement of David M. Walker Comptroller General of the United States GAO-03-873...
July 23, 2003 GAO-03-1050SP Pension Benefit Guaranty Corporation Single-Employer Insurance Program: Long-Term Vulnerabilities Warrant 'High Risk' Designation
July 23, 2003 PENSION BENEFIT GUARANTY CORPORATION SINGLE-EMPLOYER INSURANCE PROGRAM Note: This highlights page is a standalone document, GAO-03-1050SP. Background The potential losses that PBGC, through its single-employer insurance program, might face from the termination of underfunded plans have been a longstanding concern of the Congress and GAO. In 1990, as part of our effort to call attenti...
June 16, 2003 GAO-03-848R Financial Management: Responses to Posthearing Questions Related to GAO's Testimony on the U.S. Government's Consolidated Financial Statements for Fiscal Year 2002
Comptroller General of the United States United States General Accounting Office Washington, DC 20548 June 16, 2003 The Honorable Todd R. Platts Chairman Subcommittee on Government Efficiency and Financial Management Committee on Government Reform House of Representatives Subject: Responses to Posthearing Questions Related to GAO’s Testimony on the U.S. Government’s Consolidated Financial Stat...
April 25, 2003 GAO-03-429 Retirement Income: Intergenerational Comparisons of Wealth and Future Income
United States General Accounting Office GAO April 2003 Report to the Ranking Minority Member, Subcommittee on EmployerEmployee Relations, Committee on Education and the Workforce, House of Representatives RETIREMENT INCOME Intergenerational Comparisons of Wealth and Future Income GAO-03-429 April 2003 RETIREMENT INCOME Highlights of GAO-03-429, a report to Ranking Minority Member, Subcommittee on ...
Sept. 18, 2002 GAO-02-745SP Special Publications: Answers to Key Questions about Private Pension Plans
United States General Accounting Office key questions answers to about private pension plans visit our website at www.gao.gov GAO-02-745SP September 18, 2002 The Honorable Amo Houghton Chairman, Subcommittee on Oversight Committee on Ways and Means United States House of Representatives The Honorable William J. Coyne Ranking Member, Subcommittee on Oversight Committee on Ways and Means United Stat...
June 26, 2002 GAO-02-763 Federal Pensions: Judicial Survivors' Annuities System Costs
United States General Accounting Office GAO June 2002 Report to Congressional Committees FEDERAL PENSIONS Judicial Survivors’ Annuities System Costs GAO-02-763 a Contents Letter Results in Brief Background History of JSAS Defining Cost for JSAS Objectives, Scope, and Methodology Portion of JSAS Costs Covered by Judges’ Contributions Varied Adjustment That Would Be Needed in Judges’ Contribut...
Sept. 29, 2000 HEHS-00-185 Private Pensions: Implications of Conversions to Cash Balance Plans
United States General Accounting Office GAO September 2000 Report to Congressional Requesters PRIVATE PENSIONS Implications of Conversions to Cash Balance Plans GAO/HEHS-00-185 Contents Letter Appendixes Appendix I: Scope and Methodology 3 42 45 58 64 Appendix II: Pension Benefits Simulation Model Appendix III: Cash Balance Plans and Minimum Lump Sum Distributions Appendix IV: Comments From the De...
Sept. 18, 2000 HEHS-00-130 Pension Benefit Guaranty Corporation: Contracting Management Needs Improvement
United States General Accounting Office GAO September 2000 Report to the Chairman, Senate Special Committee on Aging; and the Chairman, Committee on Small Business, United States Senate PENSION BENEFIT GUARANTY CORPORATION Contracting Management Needs Improvement GAO/HEHS-00-130 Contents Letter Appendixes Appendix I: Scope and Methodology 3 40 44 45 58 41 7 9 10 11 13 16 17 Appendix II: PBGC Organ...
Aug. 31, 2000 HEHS-00-141 Private Pensions: 'Top-Heavy' Rules for Owner-Dominated Plans
United States General Accounting Office GAO August 2000 Report to the Chairman, Special Committee on Aging, U.S. Senate PRIVATE PENSIONS “Top-Heavy” Rules for Owner-Dominated Plans GAO/HEHS-00-141 Contents Letter Appendixes Appendix I: Scope and Methodology 3 34 Appendix II: Detailed Differences in Testing Apportionment of Benefits Under Nondiscrimination and Top-Heavy Rules Appendix III: Comm...
Dec. 18, 1998 HEHS-99-37R Income Security: Improving Financial Condition of the Pension Benefit Guaranty Corporation and Insured Pension Plans
GAO United States General Accounting Office Washington, D.C. 20648 Health, Education and Iimtum Services Division B-281686 December 18, 1998 The Honorable Harris W. Fawell Chairman, Subcommittee on Employer-Employee Relations Committee on Education and the Workforce House of Representatives Subject: Imnroving Financial Condition of the Pension Benefit Guarantv Corporation and Insured Pension Plans...
Oct. 16, 1998 HEHS-99-5 Pension Benefit Guaranty Corporation: Financial Condition Improving, but Long-Term Risks Remain
United States General Accounting Office GAO October 1998 Report to the Chairman, Subcommittee on Employer-Employee Relations, Committee on Education and the Workforce, House of Representatives PENSION BENEFIT GUARANTY CORPORATION Financial Condition Improving, but Long-Term Risks Remain GAO/HEHS-99-5 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Se...
June 27, 1997 GGD-97-87 Federal Pensions: Judicial Survivors' Annuities System Costs and Benefit Levels
United States General Accounting Office GAO June 1997 Report to Congressional Committees FEDERAL PENSIONS Judicial Survivors’ Annuities System Costs and Benefit Levels GAO/GGD-97-87 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-270286 June 27, 1997 The Honorable Orrin G. Hatch, Chairman The Honorable Patrick J. Leahy Ranking Minority Member Comm...
April 30, 1996 HEHS-96-38 Public Pensions: Section 457 Plans Pose Greater Risk Than Other Supplemental Plans
United States General Accounting Office GAO April 1996 Report to Congressional Requesters PUBLIC PENSIONS Section 457 Plans Pose Greater Risk Than Other Supplemental Plans G A O years 1921 - 1996 GAO/HEHS-96-38 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-260634 April 30, 1996 The Honorable Nancy L. Johnson Chairman, Subcommitt...
March 14, 1996 HEHS-96-56 Public Pensions: State and Local Government Contributions to Underfunded Plans
United States General Accounting Office GAO March 1996 Report to Congressional Requesters PUBLIC PENSIONS State and Local Government Contributions to Underfunded Plans G A O years 1921 - 1996 GAO/HEHS-96-56 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-262220 March 14, 1996 The Honorable Nancy L. Johnson Chairman, Subcommittee o...
Oct. 24, 1995 HEHS-96-54R Income Security: Proposed Pension Reversion
GAO United States General Accounting Offxe Washington, D.C. 20548 Health, Education, and Human Services Division B-270216 October 24, 1995 The Honorable Gerald D. Kleczka House of Representatives Dear Mr. Kleczka: Companies that sponsor defined benefit pension plans have set aside over $900 billion to pay promised benefits. These companies are not allowed to withdraw any of these funds except in s...
Sept. 8, 1995 HEHS-95-173 Private Pension Plans: Efforts to Encourage Infrastructure Investment
United States General Accounting Office GAO September 1995 Report to the Committee on Transportation and Infrastructure, House of Representatives PRIVATE PENSION PLANS Efforts to Encourage Infrastructure Investment GAO/HEHS-95-173 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-253598 September 8, 1995 The Honorable Bud Shuster Ch...
March 17, 1995 PEMD-95-13 Public Pension Plans: Evaluation of Economically Targeted Investment Programs
.’ ‘ , %wduation of E~eonomicallyTargeted Investment Programs GAO United States General Accounting Office Washington, D.C. 20548 Program Evaluation and Methodology Division B-254060 March 17,1995 The Honorable David Pryor Ranking Minority Member, Subcommittee on Federal Services, Post Office, and Civil Service Committee on Governmental AfTairs United States Senate Dear Senator Pryor: Governmen...
Oct. 5, 1994 HEHS-95-5 Private Pensions: Funding Rule Change Needed to Reduce PBGC's Multibillion Dollar Exposure
United States General Accounting Office GAO Report to Oversight, the Subcommittee on and Committee on Ways Means, House of Representatives October 1994 PRIVATE PENSIONS Funding Rule Change Needed to Reduce PBGC's Multibillion Dollar Exposure GAO/HEHS-95-5 United States GAO ~~~~~~Washington,D.C. 20548 General Accounting Office Health, Education, and Human Services Division B-250346 October 5, 1994 ...
Aug. 26, 1994 RCED-94-201 DOE Management: Contract Provisions Do Not Protect DOE From Unnecessary Pension Costs
Um&d $t&mz Qmml Accopzking Office GAO Report to the Chairman, Subcommittee on Clversi@t and Investigations, Com:mil$eeon Energy and Commerce, House of Representatives i ” Contract Provisions Do Not Protect DOE From IJnnecessay Pension GAO/RCED-94-201 GAO United States General Accounting Office Washington, D.C. 20648 Resources, Community, Economic Development and Division B-257992 August 26,1994 ...
June 24, 1994 HEHS-94-181R Government Operations: Proposal to Strengthen H.R. 3396
GAO United States General Accounting Office Washington, D.C. 20548 Health, Education and Human Services Division B-250346 June 24, 1994 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: After our April 19, 1994, testimony before the Committee on Ways and Means,l you asked that we provide you with a more detailed de...
June 15, 1994 T-HEHS-94-191 Underfunded Pension Plans: Stronger Funding Rules Needed to Reduce Federal Government's Growing Exposure
United States General Accounting OfIke . GAO For Release on Delivery Expected at 1O:OOa.m. Wednesday. June 15, 1994 Testimony Before the Committee on Finance United States Senate UNDERFUNDED PENSION PLANS Stronger Funding Rules Needed to Reduce Federal Government’ Growing s Exposure Statement for the record by Joseph F. Delfico Director, Income Security Issues Health, Education, and Human Servic...
April 19, 1994 T-HEHS-94-149 Underfunded Pension Plans: Federal Government's Growing Exposure Indicates Need For Stronger Funding Rules
United States General Accounting Office Testimony Before the Committee on Ways and Means House of Representatives For Releaseon Delivery Expected at 1O:OO a.m. Tuesday,April 19,1994 UNDERFUNDED PENSION PLANS Federal Government’s Growing ExposureIndicates Need For StrongerFunding Rules Statementof JosephF. Delfico, Director Income Security Issues Health, Education, and Human ServicesDivision ‘....
March 26, 1993 HRD-93-45 Pension Plans: Labor Should Not Ignore Some Small Plans That Report Violations
PENSION PLANS Labor Should No Ignore Some Small Plans That Report Violations i;/\o/IIW-93-45 I_ l_l_.___ _ ,_” _.._., _ I . .._ I-.._---_-“X-.l_ ..--.- .-.-.._ ---_._ __._._-. -_.~---I-- -_“_--- GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-251274 March 26, 1993 The Honorable John Conyers, Jr. Chairman, Committee on Government Operations House ...
Feb. 4, 1993 T-HRD-93-2 Pension Plans: Underfunded Plans Threaten PBGC
United States General Accounting Office GAO ?orRelease Delivery on 3xpectcd 9:00 a.m. at hrsday, February4,1993 Testimony Before the Subcommitteeon Oversight Committee on Ways and Means House of Representatives Statementof JosephF. Delfico Director, Income Security Issues Human Resources Division SUMMARY GAO placed the private pension system on its "high-risk" list because of the potential for lar...
Feb. 2, 1993 T-HRD-93-1 Income Security: Assessing PBGC's Short-Run and Long-Run Conditions
$0 1 I / United States General Accounting (4b’h-v@ OfTice VlT\. ! Testimony Before the Subcommitteeon Labor-ManagementRelations Committee on Education and Labor House of Representatives ‘, : ,’ : .*’ iscon Delivery at 1090 a.m. February2.1993 AssessingPBGC’s Short-Run and Long-Run Conditions Statementof JosephF. Delfico Director, Income Security Issues Human Resources Division ’ ;s. ....
Dec. 30, 1992 HRD-93-7 Pension Plans: Hidden Liabilities Increase Claims Against Government Insurance Program
. Human Resources Division B-249213 December 30, 1992 The Honorable Tom Lantos Chairman, Employment and Housing Subcommittee Committee on Government Operations House of Representatives This report responds to your request that we review the factors that can cause the actual or potential claims against the Pension Benefit Guaranty Corporation (PBGC) to be greater than the unfunded liabilities repo...
Dec. 1, 1992 HR-93-5 Financial Institutions: Pension Benefit Guaranty Corporation
IIh~cY~lrllwr 1!I!)2 Pension Benefit Guaranty Corporation 1 I ! GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States December 1992 The President of the Senate The Speaker of the House of Representatives In January 1990, in the aftermath of scandals at the Departments of Defense and Housing and Urban Development, the General Accounting Office b...
May 15, 1992 GGD-92-15R Employment: Public Pension Offset
,. GAO United States General Accounting Ofllce Washington, D.C. 20648 General Government Division .: II B-230158 May 15, 1992 The Honorable David H. Pryor Chairman, Subcommittee on Federal Services, Post Office, and Civil Committee on Governmental Affairs United States Senate Dear Mr. Chairman: This is in reply to a request from your office for our views on the issues raised in a letter from your ...
Nov. 13, 1991 AFMD-92-1 Financial Audit: System and Control Problems Further Weaken the Pension Benefit Guaranty Fund
GAO -.--.-- I I NowInh~r 19!)1 FINANCIAL AUDIT System and Control Problems Further Weaken the Pension Benefit Guaranty Fund GAO united states General Accountinjj Office Washington, D.C. 20648 Comptroller General of the United States El64292 November 13,199l To the President of the Senate and the Speaker of the House of Representatives This report presents the results of our attempt to audit the Pe...
Oct. 31, 1991 T-HRD-92-6 Defined Benefit Pensions: Hidden Liabilities From Underfunded Plans and Potential New Obligations Confront PBGC
United States General Accounting OfSce Testimony For Release on Delivery Expected at 9:30 a.m. EST Thursday October 31, 1991 DEFINED BENEFIT PENSIONS: From Underfunded Plans and Obligations Confront PBGC Hidden Liabilities Potential New Statement of Joseph F. Delfico, Director Income Security Issues Human Resources Division Before the Subcommittee on Employment and Housing Committee on Government ...
Aug. 30, 1991 HRD-91-115 Employee Benefits: Effect of Bankruptcy on Retiree Health Benefits
.-----.-Allgllsl I!~!~1 EMPLOYEE BENEFITS Effect of Bankruptcy on Retiree Health Benefits 144864 . .’ / I .‘ . I ..-- --. -...... .-..---.-.._..- .- -.-. .-.- I- -........-...__......- -_. ._...... -_-.I _.____-__I._____ -_II ------.-- GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division ’ B-233632 August 30,199l The Honorable William J. Coyne House of ...
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