Authors: Carolyn L. Merck, Education and Public Welfare Division
Abstract: The Federal Civil Service Retirement System (CSRS), the pension component of the Federal Employees' Retirement System (FERS), and the social security system are defined benefit plans. The Federal Thrift Savings Plan (TSP) is a defined contribution plan, the primary purpose of which is to complement the FERS defined benefit plan. The military retirement system is also a defined benefit plan, although it is designed to meet the unique needs of the military and hence is different in many ways from the federal civil service plans and other pension plans.
Pages: 19
Date: Updated November 28, 1994
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