Pensions
- Presentation
The Effect of Employer Matching and Defaults on Workers’ TSP Savings Behavior
Presentation by Justin Falk and Nadia Karamcheva, analysts in CBO’s Microeconomic Studies Division, at the Allied Social Sciences Association’s Annual Meeting.
- 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.
- 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.
- Cost Estimate
Potential Effects of H.R. 397, Rehabilitation for Multiemployer Pensions Act of 2019
Letter to the Honorable Mike Enzi
- Working Paper
The Effect of the Employer Match and Defaults on Federal Workers’ Savings Behavior in the Thrift Savings Plan: Working Paper 2019-06
This paper develops an empirical model to forecast the effects on employee contribution rates and on employer costs if the federal government changed the employer match or the default contribution rate for participants in the Thrift Savings Plan.
- Cost Estimate
H.R. 88, Retirement, Savings, and Other Tax Relief Act of 2018 and Taxpayer First Act of 2018
House Rules Committee Print 115-87
- Report
Measuring the Costs of Federal Insurance Programs: Cash or Accrual?
In this report, CBO assesses the usefulness of cash and accrual accounting for several federal insurance programs—including deposit, flood, and pension insurance—and considers ways to increase use of accrual measures in the budget process.
- Cost Estimate
H.R. 1364, Official Time Reform Act of 2017
As ordered reported by the House Committee on Oversight and Government Reform on March 10, 2017
- Presentation
The Effect of Employer Matching and Defaults on Workers' TSP Savings Behavior
On November 17, 2018, Justin Falk and Nadia Karamcheva, analysts in CBO’s Microeconomic Studies Division, presented at the National Tax Association’s 111th Annual Conference on Taxation.