The federal government plays a large role in supporting private pension plans. Besides providing tax incentives for employer-sponsored and individual retirement accounts, as well as providing defined-benefit and defined-contribution pension plans for federal employees, federal funds also support the Pension Benefit Guaranty Corporation, which insures pension benefits for many nonfederal defined-benefit pension plans.
Pensions
Featured Work
The Underfunding of State and Local Pension PlansMay 2011 - CBO discusses two approaches to calculating the present value of a plans liabilities.
Latest Work
H.R. 2748, Postal Reform Act of 2013
Cost EstimateJune 23, 2014Pension Benefit Guaranty Corporation—CBO's Reestimate of the President's FY 2015 Budget Proposal
Data or Technical InformationApril 17, 2014Pension Benefit Guaranty Corporation - Baseline Projections
Data or Technical InformationApril 14, 2014Military Retirement - Baseline Projections
Data or Technical InformationApril 14, 2014S. 2149, Emergency Unemployment Compensation Extension Act of 2014
Cost EstimateMarch 25, 2014CBO Estimate of S. 1963, a bill to repeal section 403 of the Bipartisan Budget Act of 2013
Cost EstimateFebruary 10, 2014S. 1302, Cooperative and Small Employer Charity Pension Flexibility Act
Cost EstimateNovember 18, 2013Optimal Annuitization with Stochastic Mortality Probabilities: Working Paper 2013-05
Working PaperJune 26, 2013
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