This report describes cash balance plans, discusses the arguments that cash balance plans do and do not violate the age discrimination prohibitions, provides an overview of the court cases, and addresses the activity by the Treasury Department and Congress.

China’s economy continues to be a concern to U.S. policymakers. On the one hand, China’s economic growth presents huge opportunities for U.S. exporters. On the other hand, the surge in Chinese exports to the United States has put competitive pressures on many U.S. industries. Many U.S. policymakers have argued that greater efforts should be made to pressure China to fully implement its WTO commitments and to change various economic policies deemed harmful to U.S. economic interests, such as its currency peg and its use of subsidies to support its SOEs. In addition, recent bids by Chinese state-owned firms to purchase various U.S. firms have raised concerns among Members over the impact such acquisitions could have on U.S. national and economic security.

This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House Subcommittee on Foreign Operations and the Senate Subcommittee on State, Foreign Operations, and Related Programs. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity.

This report details the information related to gasoline prices and discusses on policies and proposals.

Genetic engineering techniques allow the manipulation of inherited traits to modify organisms. Genetically modified (GM) fish and seafood products are currently under development and may offer potential benefits such as increasing aquaculture productivity and addressing human health concerns. However, some critics of this rapidly evolving field are concerned that current technological and regulatory safeguards are inadequate to protect the environment and ensure public acceptance of these products. This report discusses various regulatory and environmental concerns regarding GM fish and seafood, then discusses the possible benefits and disadvantages of their use.

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"This report examines the realization of [the creation of a board within the executive branch to oversee adherence to guidelines on . . . civil liberties by the federal government] with the creation of the Privacy and Civil Liberties Oversight Board" (p. 1).

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In January 2005, Viktor Yushchenko became Ukraine’s new President, after massive demonstrations helped to overturn the former regime’s electoral fraud, in what has been dubbed the “Orange Revolution,” after Yushchenko’s campaign color? The “Orange Revolution” has sparked a great deal of interest in Congress and elsewhere. Some hope that Ukraine may finally embark on a path of comprehensive reforms and Euro-Atlantic integration after nearly 15 years of half-measures and false starts. Others are interested in the geopolitical implications of a pro-Western Ukraine in the former Soviet region and in relations between Russia and the West. Some analysts detect a new wave of democracy sweeping the post-Soviet region.

In 2003, 12.3 million children lived in families with incomes below the poverty line (a 17.2% child poverty rate). Research has shown that poverty can have negative consequences on a child’s development. Children depend upon their parents for support, and most of the recent policy attention has focused on initiatives to move poor parents (mostly single mothers) from welfare to work and on reducing welfare dependency.