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FPCD-83-38 1 (1983-07-27)

handle is hein.gao/gaobabncb0001 and id is 1 raw text is: / 'd 0- i Z'-J [! COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTOND.C. 20548 B-...... ,JULY 27. 1983 B-211757 Ac ,,,. .. A1y u'. O ota 60,4 de One.,g The Honorable William D. Ford 60 Chairman, Committee on Post Office RELEASED and Civil Service House of Representatives Dear Mr. Chairman: Subject: Federal Employee Demographics and Integration of State Retirement Plans With Social Security (GAO/FPCD-83-38) On November 15, 1982, you asked us to obtain information on the issue of social security coverage for Federal civilian employees. Specifically, you asked us to (1) develop demo- graphic data on employees now covered by the civil service retirement system (CSRS) and (2) analyze the approaches used by several State governments to integrate social security into their staff retirement plans for general employees. To develop demographic data on covered employees and CSRS annuitants, we reviewed and analyzed various reports and data obtained from the Office of Personnel Management (OPM) and held discussions with OPM personnel. To analyze approaches States have used in integrating social security into their retirement systems, we obtained information from eight States--three specified in your request (Michigan, New York, and Maryland) and five selected by us. We selected certain States (Pennsylvania, Illinois, and California) because of the large number of participants in their retirement programs and others (Hawaii and Nebraska) because of recent or planned changes to their programs. We also reviewed the Tennessee Valley Authority's (TVA's) retirement system because it is the largest Federal retirement system (in terms of participants)that is integrated with social security. We searched retirement literature to identify approaches to integrate employer plans with social security. We also obtained comments from State officials on pension plans and integration with social security. We collected data by sending a question- naire to each State, reviewing State plan brochures and annual reports, and interviewing plan administrators and legislative (966135) 122160

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