A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other tax experts."

Correspondence issued by the Government Accountability Office with an abstract that begins "To raise private savings for workers' retirement, federal law provides tax incentives for contributions to pension plans. Company sponsors of private defined benefit (DB) pension plans can claim a tax deduction for their contribution amount to a tax-qualified pension plan, and employees' taxes on contributions and investment earnings are deferred until they retire and start receiving benefit payments. To achieve and maintain tax-qualified status, DB plans must comply with multiple federal requirements that are designed to ensure that executives and other highly compensated employees (HCE) do not receive excessively high benefits, both in an absolute sense and relative to nonhighly compensated employees (NHCE). These include limits on total benefit levels, limits on the amount of compensation that can be included in determining benefit levels, and limits on disparities in benefits between HCEs and NHCEs. The goal of the nondiscrimination requirements is to encourage expanded coverage and greater distribution of benefits between the highly paid and workers at lower earnings levels. To demonstrate compliance, plan sponsors may use an IRS preapproved plan or develop a customized plan, which must pass general nondiscrimination tests. These tests generally require a plan …

A letter report issued by the Government Accountability Office with an abstract that begins "For more than 50 years, the United States--which accounts for about half of global food aid supplies--has played an important role in alleviating malnutrition and hunger, especially during emergencies. In fiscal year 2010, the United States spent about $1.5 billion on emergency food aid that reached about 46.5 million beneficiaries. To preserve the nutritional value of food aid, quality controls are in place throughout the supply chain. GAO was asked to assess U.S. efforts to (1) meet the nutritional needs of intended recipients and (2) maintain the quality of commodities throughout the food aid supply chain. GAO analyzed program data, interviewed agency officials and their implementing partners, and conducted fieldwork in the United States and four countries in Africa.."

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses our work on mortgage servicing issues. With record numbers of borrowers in default and delinquent on their loans, mortgage servicers--entities that manage home mortgage loans--are initiating large numbers of foreclosures throughout the country. As of December 2010, an estimated 4.6 percent of the about 50 million first-lien mortgages outstanding were in foreclosure--an increase of more than 370 percent since the first quarter of 2006, when 1 percent were in foreclosure. Beginning in September 2010, several servicers announced that they were halting or reviewing their foreclosure proceedings throughout the country after allegations that the documents accompanying judicial foreclosures may have been inappropriately signed or notarized. The servicers subsequently resumed some foreclosure actions after reviewing their processes and procedures. However, following these allegations, some homeowners challenged the validity of foreclosure proceedings against them. Questions about whether documents for loans that were sold and packaged into mortgage-backed securities were properly handled prompted additional challenges. This statement focuses on (1) the extent to which federal laws address mortgage servicers' foreclosure procedures and federal agencies' authority to oversee servicers' activities and the extent of past oversight; (2) federal agencies' current …

Testimony issued by the Government Accountability Office with an abstract that begins "This testimony discusses issues related to possible changes to the Federal Employees' Compensation Act (FECA) program, a topic that we have reported on in the past. At the end of chargeback year 2010, the FECA program, administered by the Department of Labor (Labor) paid more than $1.88 billion in wage-loss compensation, impairment, and death benefits, and another $898.1 million for medical and rehabilitation services and supplies. Currently, FECA benefits are paid to federal employees who are unable to work because of injuries sustained while performing their federal duties, including those who are at or older than retirement age. Concerns have been raised that federal employees on FECA receive benefits that could be more generous than under the traditional federal retirement system and that the program may have unintended incentives for beneficiaries to remain on the FECA program beyond the traditional retirement age. Over the past 30 years, there have been various proposals to change the FECA program to address this concern. Recent policy proposals to change the way FECA is administered for older beneficiaries share characteristics with past proposals we have discussed in prior work. In August 1996, …

A letter report issued by the Government Accountability Office with an abstract that begins "This report presents our opinion on the financial statements of the Congressional Award Foundation (the Foundation) for the fiscal years ended September 30, 2010, and 2009. These financial statements are the responsibility of the Foundation. This report also presents the results of our consideration of the Foundation's internal control over financial reporting and the results of our tests of the Foundation's compliance during fiscal year 2010 with selected provisions of laws and regulations."

A letter report issued by the Government Accountability Office with an abstract that begins "Helium-3 gas is a key component of equipment used at ports and border crossings to detect radiation and prevent the smuggling of nuclear material into the United States, among other uses. The National Nuclear Security Administration (NNSA), a separate agency within the Department of Energy (DOE), extracts helium-3 and controls the inventory. Since 2003, NNSA has made helium-3 available for sale to DOE's Isotope Development and Production for Research and Applications Program (Isotope Program). After September 11, 2001, demand increased for radiation detection equipment, and in 2008, the federal government learned that it faced a severe domestic shortage of the gas. GAO was asked to review DOE's management of helium-3 to (1) determine the extent to which the federal government's response to the helium-3 shortage was affected by DOE's management of helium-3; (2) determine the federal government's priorities for allocating the limited supply of helium-3; and (3) describe the steps that the federal government is taking to increase the helium-3 supply and develop alternatives to helium-3. GAO reviewed DOE and NNSA documents and interviewed cognizant agency officials."

This report provides an overview of the Recess Appointments Clause, exploring its historical application and legal interpretation by the executive branch, the courts, and the Comptroller General. Furthermore, congressional legislation designed to prevent the President's overuse or misuse of the Clause is also explored.

This report discusses the current political and economic situation in Ukraine. It also discusses Ukraine's foreign policy, especially in respect to NATO, European Union, and Russia. The Ukraine's energy issues are also briefly deliberated in this report.

This report describes the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU), which is the World Trade Organization's (WTO) means of resolving disputes arising under WTO agreements. The report includes criticisms of certain flaws in the DSU, as well as WTO Members' suggestions for improvement. The report also describes the Office of the United States Trade Representative (USTR), which represents the United States in WTO disputes. Also discussed are pieces of legislation that dictate procedures for specifically the United States in instances of WTO disputes.

This report presents background information and potential oversight issues for Congress on the Navy's Arleigh Burke (DDG-51) and Zumwalt (DDG-1000) class destroyer programs. Decisions that Congress makes concerning these programs could substantially affect Navy capabilities and funding requirements, and the U.S. shipbuilding industrial base.

This report provides background information and issues for Congress on the Navy's proposal to homeport a nuclear-powered aircraft carrier (CVN) at Mayport, FL. Transferring a CVN from Norfolk, VA, to Mayport would shift from Norfolk to Mayport the local economic activity associated with homeporting a CVN, which some sources estimate as being worth hundreds of millions of dollars per year.

This report provides background information and potential issues for Congress on the Littoral Combat Ship (LCS), a relatively inexpensive Navy surface combatant equipped with modular "plug-and-fight" mission packages. The Navy's proposed FY2012 budget requests funding for the procurement of four LCSs.

Free weekly newspaper that includes business and classified advertising.

Weekly newspaper from Port Aransas, Texas on Mustang Island that includes local, state and national news along with extensive advertising.

Free weekly newspaper that includes business and classified advertising.

Weekly Jewish newspaper from Fort Worth, Texas that includes local, state and national news along with extensive advertising.

Bill introduced by the Texas House of Representatives relating to membership of the state continuing advisory committee for special education services.

This report provides an overview of the drug flows in the Americas and U.S. anti drug assistance programs in the region.

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Concurrent resolution introduced by the Texas House of Representatives and Senate in memory of Jean Glaze of Gilmer.

Bill introduced by the Texas Senate relating to transportation, lodging, and meals offered to and accepted by public servants.

Bill introduced by the Texas House of Representatives relating to the designation of a portion of U.S. Highway 81 as the Corporal David Slaton Memorial Highway.

Bill introduced by the Texas House of Representatives relating to the designation of State Highway 121 in Tarrant and Johnson Counties as the Chisholm Trail Parkway.