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 our work regarding foreign firms with commercial interests in Iran's energy sector. In March 2010, we issued a report identifying 41 foreign firms that have commercial activity in Iran's energy sector. The report released today identifies which of the 41 foreign firms also have U.S. government contracts."

Testimony issued by the Government Accountability Office with an abstract that begins "As the U.S. workforce has become increasingly diverse, many private and public sector organizations have recognized the importance of recruiting and retaining minority and women candidates for key positions. However, previous congressional hearings have raised concerns about a lack of diversity at the management level in the financial services industry, which provides services that are essential to the continued growth and economic recovery of the country. The recent financial crisis has renewed concerns about the financial services industry's commitment to workforce diversity. This testimony discusses findings from a June 2006 GAO report (GAO-06-617), February 2008 testimony (GAO-08-445T), and more recent work on diversity in the financial services industry. Specifically, GAO assesses (1) what the available data show about diversity at the management level from 1993 through 2008 and (2) steps that the industry has taken to promote workforce diversity and the challenges involved. To address the testimony's objectives, GAO analyzed data from the Equal Employment Opportunity Commission (EEOC); reviewed select studies; and interviewed officials from financial services firms, trade organizations, and organizations that represent minority and women professionals. To the extent possible, key statistics have been updated."

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, …

This report provides a summary update of selected issues related to the 2010 Deepwater Horizon oil spill.

This report discusses airport privatization, particularly the low participation in the Airport Privatization Pilot Program (APPP) and the policy changes that would be required to encourage more airports to privatize. It provides background on privatization in general, the APPP and reasons why it has not stimulated privatization, privatization in Europe and Canada, and related issues and options.

This report discusses how Social Security benefits are currently computed, including information about eligibility, earnings, cost-of-living adjustments, factors that can affect benefit levels, and benefits for dependents.

This report provides an annotated list of Congressional Research Service (CRS) resources and analyses relevant to funding gaps, including (1) the funding gap that commenced on October 1, 2013, and terminated on October 17, 2013, with the enactment of P.L. 113-46 -- a continuing appropriations measure providing appropriations through January 15, 2014; (2) historical funding gaps; and (3) continuing appropriations measures.

This report briefly summarizes and tracks congressional and State Department actions in response to the attack on U. S. facilities in Benghazi, Libya, and will be updated as necessary to reflect further developments and actions on ongoing policy proposals.

This report discusses the current political state of Afghanistan, and the Afghan government. It also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai to address corruption within the Afghan government.

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.

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Greg Abbott, regarding a legal question submitted for clarification; Authority of a commissioners court to adopt regulations under section 352.081 ,Local Government Code , Which relate to local burn bans(RQ-1013-GA).

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

This report analyzes U.S. and international sanctions against Iran and, in so doing, provides examples, based on a wide range of open source reporting, of companies and countries that conduct business with Iran.