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Accession Number PB2013-105467
Title Federal Pensions: Judicial Survivors' Annuities Systems Costs for 2008 to 2010.
Publication Date Feb 2013
Media Count 28p
Personal Author N/A
Abstract JSAS was created in 1956 to provide financial security for the families of deceased federal judges. JSAS is administered by AOUSC. Active and senior judges currently contribute 2.2 percent and 2.75 percent of their salaries to JSAS, depending on when they elected coverage, and retired judges contribute 3.5 percent of their retirement salaries to JSAS. Pursuant to the Federal Courts Administration Act of 1992 (Pub. L. No. 102-572), GAO was required to review JSAS costs every 3 years and determine whether the judges' contributions fund at least 50 percent of the plan's costs during the 3-year period. If the contributions funded less than 50 percent of these costs, GAO was to determine what adjustments to the contribution rates would be needed to achieve the 50 percent ratio. GAO used the normal cost rates determined by actuarial valuations of the system and compared the judges' normal cost rate against the plan's total normal cost rate. On December 28, 2012, the GAO audit requirement was repealed by the GAO Mandates Revision Act of 2012 (Pub. L. No. 112-234). Thus, this is the final GAO report.
Keywords Annuities
Cost analysis
Financial security
Government programs
Judicial Survivors' Annuities Systems(JSAS)

Source Agency General Accounting Office
NTIS Subject Category 70D - Personnel Management, Labor Relations & Manpower Studies
91C - Fire Services, Law Enforcement, & Criminal Justice
Corporate Author Government Accountability Office, Washington, DC.
Document Type Technical report
Title Note N/A
NTIS Issue Number 1312
Contract Number N/A

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