[20150618]IF10243_平民联邦退休：现行法律、近期变化和改革建议.pdf

https:/crsreports.congress.gov June 18, 2015Civilian Federal Retirement: Current Law, Recent Changes, and Reform ProposalsCurrent Law Most civilian federal workers hired before 1984 are covered by the Civil Service Retirement System (CSRS). Most civilian federal workers hired in 1984 or later are covered by the Federal Employees Retirement System (FERS). Both CSRS and FERS require that employees make contributions and meet other requirements (e.g., age and years of service) in order to be eligible for a pension benefit. FERS employees also contribute to and earn benefits under the Social Security program. Employees covered by CSRS and FERS may participate in the Thrift Savings Plan (TSP), a retirement savings and investment plan; but only employees under FERS receive matching employer contributions to TSP. (This In Focus largely describes the features of CSRS and FERS benefits for regular federal employees; certain special categories of employeese.g., Members of Congress, congressional employees, and law enforcement officersare subject to different rules.) CSRS Congress passed the Civil Service Retirement Act of 1920 (P.L. 66-215), which created CSRS, to provide pension benefits f