Retirement
- Report
CBO’s Long-Term Social Security Projections: Changes Since 2018 and Comparisons With the Social Security Trustees’ Projections
In June 2019, CBO updated its long-term budget projections, including projections of the Social Security system’s finances. CBO compares those projections with its 2018 projections and with the Social Security trustees’ latest projections.
- Presentation
HISIM2—CBO’s New Health Insurance Simulation Model
Presentation by Alexandra Minicozzi, a unit chief in CBO’s Health, Retirement, and Long-Term Analysis Division (HRLD), and Geena Kim, an analyst in HRLD, to the Health Economics Scientific Interest Group at the National Institutes of Health.
- Presentation
Budgeting for Federal Insurance and Retirement Programs: Cash or Accrual?
Presentation by Megan Carroll, chief of the scorekeeping unit in CBO’s Budget Analysis Division, and David Torregrosa, an analyst in CBO’s Financial Analysis Division, at the Southern Economic Association’s Annual Meetings.
- Cost Estimate
S. 439, End Plush Retirements Act
As ordered reported by the Senate Committee on Homeland Security and Governmental Affairs on July 24, 2019
- Working Paper
A Summary of Selected CBO Reports on Cash and Accrual Budgeting: Working Paper 2019-09
The costs of federal activities are recorded in the budget mostly on a cash basis. Using accrual accounting for retirement and insurance programs would accelerate the recognition of long-term costs and display the expected costs of new commitments when they were incurred.
- Working Paper
CBO’s Medicare Beneficiary Cost-Sharing Model: A Technical Description: Working Paper 2019-08
CBO uses a model to estimate the federal budgetary effects of proposed changes to the cost-sharing structure of the Medicare fee-for-service program. This paper describes that model, the analyses it can support, and an illustrative option for changing Medicare’s cost-sharing structure.
- Presentation
Budgeting for Federal Insurance and Retirement Programs: Cash or Accrual?
Presentation by Megan Carroll, chief of the scorekeeping unit in CBO’s Budget Analysis Division, and David Torregrosa, an analyst in CBO’s Financial Analysis Division, at the annual conference of the Association for Budgeting and Financial Management.
- Report
Employment of People Ages 55 to 79
From 1995 to 2018, the share of people ages 55 to 79 who were employed increased from 33 percent to 44 percent. CBO examines the changing demographic characteristics of older people and the effects several factors may have on their rate of employment.
- Report
CBO’s 2019 Long-Term Projections for Social Security: Additional Information
In lieu of publishing a separate report providing additional information about CBO’s long-term projections for Social Security, the agency is publishing the data that it would have presented in that report.
- Report
Accounting for Federal Retirement and Veterans' Benefits: Cash and Accrual Measures
CBO examines the differences between cash and accrual accounting for federal retirement and veterans’ benefits, the information that the two types of estimates provide, and ways to expand the use of accrual measures for such benefits.