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Do Pell Grants Affect Unemployment Insurance - Excel

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					   LIS variable       V2 Mandatory Employer Contributions
                      FICA payroll tax (or Social Security Tax)
     Contents
                      Federal retirement payroll deduction
(national programs)
                      FUTA tax (Federal Unemployment Tax) (NOT INCLUDED IN ORIGINAL SURVEY)
                      Federal Insurance Contributions Act (FICA).
    Legislation       Federal Unemployment Tax Act (FUTA)
                      FICA: All private employers.
                      Federal government tax: Federal government.
    Coverage          FUTA: employers who either employ one or more individuals in each of 20 different weeks in a
                      calendar year or pay wages of US$ 1,500 or more during any calendar quarter in the current or
                      preceding calendar year.
                      FICA tax: global contribution for Social Security benefits (old-age, survivors and disability benefits),
                      and hospital insurance or Medicare.
                      FUTA tax : Unemployment Compensation related expenditures (federal and state administrative
Financed programs     costs, federal share of benefits paid under the Extended Unemployment Compensation Act of 1970,
                      loan fund from which an individual state may borrow in case of need, benefits under some federal
                      supplemental and emergency program), plus some active labor measures.

                                                 The FICA tax has two components:

                                                 OASDI -- The old age, survivor and disability portion of the tax (6.2%) is
                                                 paid on wages up to the maximum covered wage base for the year (US$
                                                 87,900 in 2004).
                              FICA tax
                                                 HI -- The hospital insurance or Medicare portion of the tax (1.45%) is paid
                                                 on all wages, without limit.
     Amount
                                                 Note that these rates are identical to those paid by the employee (Table
                                                 V11).
                      Federal Government Tax
                                                 6.2% on wages up to US$ 7,000 a year per employee.
                                                 There is a credit against federal tax liability of up to 5.4% to employers
                              FUTA tax           who pay State taxes timely under an approved State UC program, which
                                                 implies that the effective FUTA rate for most employers if 0.8%.
      LIS variable      V3 Non mandatory Employer Contributions
       Contents         Employer contribution for health insurance
(national programmes)
      Legislation
       Coverage
  Financed programs

      Amount
      LIS variable      V7 Mandatory Contributions for Self-Employment
       Contents         FICA payroll tax (or Social Security Tax)
(national programmes)   NB: THIS AMOUNT IS INCLUDED IN LIS VARIABLE V13
      Legislation       Federal Insurance Contributions Act (FICA)
       Coverage         All incorporated self-employed.
                        G lobal contribution for Social Security benefits (old-age, survivors and disability benefits), and
 Financed programs
                        hospital insurance (Medicare).
                        The self-employment combined rate (OASDI + Medicare) amounts to 15.3% (of net earnings), of
                        which 12.4% for Social Security and 2.9% for Medicare.
      Amount
                        The ceiling for OASDI tax portion on taxable self-employment income for 2004 was US$ 87,900; no
                        limit on the Medicare tax portion.
    LIS variable     V11 Income Taxes
     Contents        Federal Income Tax (FIT)
(national schemes)   State income tax
                     FIT:
                     FIT on Social Security and pensions: First law in 1984, current law: Omnibus Budget Reconciliation
   Legislation
                     Act (OBRA), 1993
                     State Income tax: different in each State.
    Coverage         Income from all sources. See below (income base).
      Uses           Part of general taxation.
                                                Joint filing system: the incomes of both spouses are added together and
                     Federal income tax
                                                taxed as a single amount.
   Filing sytem                                 Most States have a joint filing system, 8 have a combination of
                     State income tax           joint/combined, and Missouri has a combined one (the income of each
                                                spouse is taxed separately).
                                                The income subject to tax is the "modified taxable income", being equal
                                                to the taxable income, plus the sum of all children's interest and dividend
                                                income. Taxable income is derived by subtracting from Adjusted Gross
                                                Income (AGI, which consists of the tax unit total yearly income minus any
                                                adjustments to income (such as contributions to a traditional IRA or a
                                                retirement plan for self-employed individuals, contributions to medical
                                                savings account, student loan interest deduction, deduction of 1/2 of self-
                                                employment tax, deduction of 70% of self-employed health insurance,
                                                penalty on early withdrawal of savings, alimony payments, certain moving
                                                expenses, etc.), any exemption amount (personal and dependent, estate,
                     Federal income tax         simple trust, etc.) and either total itemised deductions or the standard
                                                deduction, composed of a basic standard deduction and an additional
                                                standard deduction for taxpayers aged 65 or over or blind.
                                                Standard deductions (base amount / addition):
                                                - married filing jointly or surviving spouse: US$ 9,700 / US$ 950;
  Income base                                   - head of household: US$ 7,150 / US$1,200;
                                                - single: US$ 4,850 / US$ 1,200;
                                                - married filing separate: US$ 4,850 / US$ 950;
                                                - dependent standard deduction: US$ 800 / US$ 950.


                                               Most States use federal adjusted gross income as a starting point to
                                               determine the state tax, with the main differences from the federal
                                               taxable income being in the following areas: Social Security (where 29
                                               States exempt Social Security income from taxation and 9 provide their
                                               own taxation scheme), capital gains, unemployment compensation
                     State income tax          (where 8 states exempt them from tax), state and municipal bond (which
                                               is taxed only at the state level, and exempt in many parts), military pay
                                               (where a few states provide a partial or total exemption), and
                                               retirement/pension income (most states provide state tax exclusions).
                                               New Hampshire and Tennessee tax only unearned income (such as
                                               interests and dividends).
                                               There are six tax rates (10% / 15% / 25% / 28% / 33% / 35%) for each of
                                               six income tax brackets; the income tax brackets vary by filing status, the
                                               second lowest bracket includes income up to US$ 58,100 for married
                                               filing jointly or qualifying widow(er)s; US$ 38,900 for heads of household;
                     Federal income tax        US$ 29,050 for singles; and US$ 29,050 for married filing separately.
                                               The highest income tax bracket for each of these statuses is over US$
                                               319,101 (MFJ/QW) / US$ 319,101(S) / US$ 319, 101 (HH) / and US$
     Amount                                    159,551 (MFS).

                                               Child's interest and dividend income is taxed at a 10% rate.
                                               43 States have a state individual income tax, six states (Colorado,
                                               Illinois, Indiana, Massachusetts, Michigan and Pennsylvania) have a flat-
                                               rate (4.6%, 3.0% 3.4%, 5.3%, 4.0%, and 3.07%, respectively) two states
                     State income tax
                                               (New Hampshire and Tennessee) limit income tax to dividend and
                                               interest income, in the remainder there is a range of income tax brackets
                                               (3-10) and tax rates (from 0.36% to 11%).
     LIS variable       V13 Mandatory Employee Contributions
                        FICA payroll tax (or Social Security Tax)
       Contents         Federal retirement payroll deduction (incl. Railroad Retirement Tax Act - RRTA?)
(national programmes)   NB: ALSO INCLUDES CONTRIBUTIONS FOR SELF-EMPLOYED - SEE V7
      Legislation       Federal Insurance Contributions Act (FICA)
                        FICA: All private employees.
      Coverage
                        Federal government tax: Federal government employees.
                        FICA tax: global contribution for Social Security benefits (old-age, survivors and disability benefits),
 Financed programs
                        and hospital insurance or Medicare.
                                                   The FICA tax is composed of two elements:
                                                   1. OASDI -- The old age, survivor and disability portion of the tax (6.20%)
                                                   is paid on wages up to the maximum covered wage base for the year
                                                   (US$ 87,900 in 2004).
                        FICA tax                   2. HI -- The hospital insurance or Medicare portion of the tax (1.45%) is
     Financing
                                                   paid on all wages, without limit.
                                                   Note that these rates are identical those payable by the employer (Table
                                                   V2).

                        Federal Government Tax
      LIS variable        V17SR Occupational injury and disease benefits n.e.c.
                          Worker's compensation:
                          - private employers and state and local governments' insurances administered by the state workers'
                          compensation boards;
       Contents
                          - the Department of Labor's Office of Workers' Compensation Programs (OWCP) for federal
  (national programs)
                          employees (incl. the Energy Employees Occupational Illness Compensation Program, the Federal
                          Employees' Compensation program, the Longshore and Harbor Workers' Compensation Program
                          and the Black Lung Benefits Program).
                          First laws: 1908 (federal employees) and 1911 (10 State laws); 4/5 of all state laws enacted before
      Legislation
                          1920.
                          Compulsory (elective in 3 states) insurance through public or private carrier (according to State) or
       Coverage           self-insurance for all employers, covering all private and public employees and their dependents.

 Qualifying conditions    Being disabled as a result of a work injury or an occupational disease.
                                                     66.6% of earnings in most States. About 1/5 of States also provide
                                                     supplements for dependents.
                            Temporary disability     Maximum benefit: The maximum weekly benefit varies by State.
                                                     Benefits paid retroactively if injury lasts a specified period, ranging from 3
                                                     days to 6 weeks.

                                                     Total disability: a pension of 66.6% of earnings is payable in most States;
                                                     pneumoconiosis: the basic monthly benefit is US$ 549 , the maximum
                                                     monthly family pension is US$1098; constant attendance and
                                                     dependents' supplements provided in some States; payable for life or for
       Benefits             Permanent disability     the duration of the disability in 4/5 of States, but only for 104-500 weeks
                                                     in others.
                                                     Partial disability: proportionate to wage loss, or full rate for fewer weeks
                                                     in case of scheduled injuries.
                                                     Survivor pension: 35-70% of earnings of insured for widow; 60-80% for a
                                                     widow(er) with dependent children.
                                                     Pneumoconiosis: same as disability benefit.
                                   Survivor          Other eligible survivors (some work-injury laws and pneumoconiosis):
                                                     dependent parents, brothers and sisters.
                                                     Funeral grant: lump sum is paid. The amount varies by state.
Accumulation with other
       income
     Adjustment           About 4/5 of States have benefits that increase automatically with State wages.
                                                    OWCP programs are financed by the Government.
                                                    All state funds are, by law, self-supporting from their premium and
                                                    investment revenue. As nonprofit departments of the state, or as
                                                    independent nonprofit companies, they are able to return surplus assets
                            Financing principle     to their policyholders as dividends or safety refunds. This reduces the
                                                    overall cost of workers' compensation insurance. Numerous court
       Financing                                    decisions have determined that the assets, reserves, and surplus of the
                                                    funds are not public funds, but are the property of employers who are
                                                    insured by the funds.
                                                    In a few states there is a nominal contribution by the employee.
                                  Taxation
                            Contributions from
                                  benefits          No contributions.
      LIS variable        V18S1 Disability pensions
                          Disability insurance benefits from:
                          - Social Security
                          - US military insurance
       Contents           - State and local government employee insurance
  (national programs)     - US railroad insurance
                          Please note that only the rules pertaining to Social Security are described below.
                          Please refer to V23 for disability insurance from US military insurance and US
                          railroad insurance programs.
      Legislation         First and current law: Social Security Act, 1935, with various amendments
                          Gainfully occupied persons, including self-employed persons.

                          Exclusions: casual agricultural and domestic employment, and limited self-employment (when
                          annual net income is below US$ 400), and some Federal employees hired before 1984.
                          Voluntary coverage for employees of State and local governments, and clergy (mandatory
       Coverage           coverage for employees of State and local governments not covered under a retirement system,
                          effective July 1, 1991).

                          Pensions are payable abroad to non-citizens under reciprocal agreement. However, non-citizens'
                          dependents who were first eligible after 1984 generally must meet a residency test.

                          Inability to engage in substantial gainful activity due to a mental or physical impairment expected to
                          last at least one year or result in death.
                          Insured: Must have one quarter of coverage for each year since age 21 up to the year disability
 Qualifying conditions    began to a maximum of 40 quarters of coverage. Also 20 quarters of coverage in the 10-year
                          period before the onset of disability. There are more relaxed requirements for the young and blind.

                                                     Covered earnings averaged over period after 1950 (or age 21, if later)
                             Earnings reference      and indexed for past wage inflation, up to onset of disability, excluding
                                                     up to 5 years with the lowest earnings.
                                  Minimum            No minimum benefit for workers becoming disabled after 1981.
                                  Maximum            US$ 1,741 a month for workers becoming disabled in 2003.
                                                     Disability insurance benefits are automatically converted into retirement
       Benefits                                      insurance benefits the month in which the beneficiary reaches age 65.
                                  Duration

                                                   The 2003 maximum monthly benefit is U.S.$552 for an individual or
                              Means tested         U.S.$829 for a couple. Benefit adjustment: Benefits are adjusted
                           supplemental disability annually for cost-of-living changes.

                          If entitled to more than one Social Security benefit, only the higher benefit is payable, unless one of
                          the benefits is either: a retirement or disability insurance benefit or both benefits are child's
                          insurance benefits. The lower benefit cannot be paid even if the higher benefit is not payable due to
                          a suspension or deduction reason. However, if the higher benefit is terminated, the lower benefit
                          will be automatically reinstated if the person is still entitled to it.
                          Work after entitlement to any type of Social Security benefit or railroad annuity affects eligibility to
Accumulation with other   receive monthly payments.
       income             Entitlement to both Social Security benefits and railroad annuities is possible through a combined
                          amount.
                          Social Security disability insurance benefits may be reduced if receiving worker's compensation or
                          certain other government disability benefits. Or, Social Security benefits may reduce other disability
                          payments. The sum of all disability payments to a family cannot exceed 80 percent of the insured
                          earnings averaged over a period of time shortly before the disability began.
      Adjustment          Automatic cost-of-living adjustment.
                                                     Employer, employee and self-employed contributions (see V2, V7 and
                             Financing principle
                                                     V13)
                                                     No benefits are subject to tax unless total provisional income (adjusted
                                                     gross income, tax exempt interest, and one half of Social Security
                                                     benefits) exceeds a base amount. Provisional income may also include
                                                     amounts earned in a foreign country that are excluded from gross
                                                     income. The base amount is US$ 25,000 for singles and US$ 32,000 for
                                                     married couples filing jointly. Benefits over these thresholds are taxed at
                                                     a 50% rate.
       Financing                  Taxation
                                                     If provisional income exceeds these limits, but is less than the higher
                                                     income thresholds (US$ 34,000 for single filers and US$ 44,000 for joint
                                                     filers), the taxable portion of benefits is the lesser of 50% of net benefits
                                                     or 50% of the amount by which provisional income exceeds the base
                                                     amount, otherwise, the lesser of 85% of net benefits or the amount
                                                     included under the old law plus 85% of the excess of provisional income
                                                     over the higher income thresholds.
                             Contributions from      No contributions.
                                  benefits
      LIS variable        V19S1b Employment-related old-age pensions
                          Retirement (or old-age) basic benefit (from Social Security)                            Supplements to
        Contents          Social Security pension (auxiliary benefits) for:
 (national programmes)    - child
                          - dependent spouse.
      Legislation         First and current law: Social Security Act, 1935, with various amendments
       Coverage           See V18S1 for coverage of Social Security.
                                                     Effective for workers retiring at age 65 in 2003, the age at which one can
                                                     receive an unreduced benefit (the full retirement age) has been raised
                           Standard retirement age
                                                     from age 65 to age 65 and 2 months. The full retirement age will
                                                     increase gradually to age 67 by 2027.
                                                     40 quarters of coverage (QC) is required. The number of required QC is
                                Minimum period
                                                     reduced for those reaching 62 before 1991.
 Qualifying conditions                               Paid to each child (or dependent grandchild) under the age 18 or age 18-
                                     Child           19 and attending elementary or secondary full-time school (no age limit if
                                                     disabled before age 22).
                                                     Paid to wife or husband (or divorced spouse, if marriage lasted 10 years)
                                                     at the full retirement age (reduced if age 62 up the full retirement age) or
                              Dependent spouse
                                                     to a wife or a husband at any age caring for a child under age 16 or
                                                     disabled.
                                                     Covered earnings averaged over period after 1950 (or age 21 if later),
                                                     and indexed for past wage inflation, up to age 62 (or death, if earlier)
                                                     excluding 5 years with the lowest earnings. Earnings in years outside this
                              Earnings reference
                                                     period may be substituted if higher. The pension is available at age 62
                                                     but is reduced for each month of receipt prior to the full retirement age.

                                  Minimum            No minimum benefit for workers reaching age 62 after 1981.
                                                     US$ 1,741 a month for workers retiring at the full retirement age in 2003.
                                  Maximum
                                                     An increment is provided for each month the insured delays retirement at
       Benefits                                      the full retirement age, up to age 69. The increment amount depends on
                                 Deferment
                                                     the year the insured person reached age 62. In 2003, the increment is
                                                     7.5% a year for those aged 62.
                            Individual benefit for   50% of the insured's pension
                                Supplements
                                                 Maximum family pension ranges from 150% to 188% of worker's basic
                                                 old-age pension and from 100% to 150% of disabled basic pension.
                          Maximum family benefit Maximum family benefit for worker retiring at the full retirement age in
                                                 2003, US$ 3,047 a month, and for a worker becoming disabled in 2003,
                                                 US$ 2,929 a month.
                          See V18S1 on entitlement to more than one Social Security benefit, on work after entitlement to
Accumulation with other   any type of Social Security benefit and to entitlement to both Social Security benefits and railroad
       income             annuities.
      Adjustment          Automatic cost-of-living adjustment.
                                                     Employer, employee and self-employed contributions (see V2, V7 and
                             Financing principle
                                                     V13)
       Financing                  Taxation           See V18S1 for taxation of Social Security benefits.
                             Contributions from      No contributions.
                                  benefits
      LIS variable        V19S1c Old-age pensions for public sector employees
                          Old-age pensions from:
                          - State or local government insurance
                          - US railroad insurance
        Contents          - US military insurance
 (national programmes)
                          Note: Veterans' disability and survivors benefits are described in V23
                          “Military/veterans/war benefits; Only retirement benefits are described below
                          Civil Service Retirement System (1920).
                          ERISA 1974 (Employee Retirement Income Security Act).
      Legislation         Federal Employees Retirement System and Thrift Savings Plan (1984, for employees hired after
                          1984).
                          USERRA 1994 (Uniformed Service Employment and Re-employment Rights Act)

                               State and local       90% of all state and local workers are covered by a pension plan
                            retirement programs      (defined benefit).
                                                     Protection for persons who work for railroads and certain companies
                                 US railroad         closely connected with the railroad industry, and their dependents.
       Coverage
                                                     Over 25 million veterans living today and about a quarter of the nation's
                                                     population -- approximately 70 million people -- are potentially eligible for
                            US military insurance    VA benefits and services because they are veterans, family members or
                                                     survivors of veterans.

                                                     Rules may vary among the 50 state governments and the thousands of
                               State and local
                                                     local governments that have pension plans.
                            retirement programs

                                                     Retirement : * Must be honorably discharged;
                                                     *Served 90 days or more of active duty with at least 1 day during a
                                                     period of war time.
                                                     Anyone who enlists after 9/7/80 generally has to serve at least 24
                                                     months or the full period for which a person was called or ordered to
                            US military insurance    active duty in order to receive any benefits based on that period of
                                                     service.
                                                     * Be permanently and totally disabled, or are age 65 or older, AND
                                                     *countable family income is below a yearly limit set by law (In 2007
 Qualifying conditions                               $11,181 for a single veteran with no dependents; $14,643 for veteran
                                                     with a spouse or child).
                                                     Retirement : a railroad retirement annuity can be received as early as
                                                     age 60. The length of service determines points of eligibility.
                                                     Disability : a disability annuity is payable to persons with at least 10
                                                     years of railroad employment and who are totally disabled or who have
                                                     at least 20 years of service and become partially disabled (unable to
                                 US railroad         perform their regular jobs).
                                                     Survivors' : survivor annuities are payable to: spouse or divorced
                                                     spouse of retired insured, widow(er) and surviving divorced spouse,
                                                     remarried widow(er)s, children, and parents upon the insured's death; a
                                                     lump-sum may be payable because of insured death if there are no
                                                     survivors immediately eligible to receive a monthly annuity upon death.
                                                     The average pension payout for state and local retirees was US $16,168
                               State and local       (2003).
                            retirement programs

                                                     Retirement: The Veterans Administration pays the difference between
                                                     countable family income and the applicable yearly income limit (see
                            US military insurance    qualifying conditions). This difference is paid in 12 equal monthly
       Benefits
                                                     payments rounded down to the nearest dollar.
                                                     Covered earnings averaged over period after 1950 (or age 21 if later),
                                                     and indexed for past wage inflation, up to age 62 (or death, if earlier)
                                 US railroad         excluding 5 years with the lowest earnings. Earnings in years outside
                                                     this period may be substituted if higher.

                          Work after entitlement to any type of railroad annuity affects eligibility to receive monthly payments.
Accumulation with other   Entitlement to both Social Security benefits and railroad annuities is possible through a combined
       income             amount.

      Adjustment          Automatic cost-of-living adjustment.
                             Financing principle     Employer and employee contributions (see V2 and V13)
                                                     Railroad annuities : subject to Federal income tax in the following way:
                                                     the Social Security equivalent portion of tier I benefit (These benefits are
                                                     taxed the same way as Social Security benefits; Tier II and the non-
                                  Taxation           Social Security equivalent portion of tier I benefits are taxable in the
       Financing                                     same way as contributory private and public service pensions; and
                                                     vested dual benefits and the supplemental annuity are taxable in the
                                                     same way as non-contributory private and public service pensions.

                             Contributions from      No contributions.
                                  benefits
      LIS variable        V19S4 Survivors pensions
                          Survivors' insurance benefits from:
                          - Social Security
                          - US military insurance
        Contents          - State of local government employee insurance
 (national programmes)    - US railroad insurance
                          Please note that only the rules pertaining to Social Security are described below.

      Legislation         First and current law: Social Security Act, 1935, with various amendments
       Coverage           See V18S1 for coverage of Social Security.
                          Deceased was pensioner or had 1 QC for each year since 21 and before the year of death;
                          maximum, 40 QC's.
 Qualifying conditions    Reduced requirements for orphans and non-aged widow with eligible orphan in her care: 6 QC's in
                          13 quarters preceding death.
                                                  100% of deceased insured worker's pension at age 65 (reduced for 60-
                                                  64); reduced pension if disabled at age 50-59; payable to widow or
                           Widow(er) or surviving
                                                  widower or surviving divorced spouse, if marriage lasted 10 years.
                             divorced spouse:
                                                  75% of worker's pension for widow or widower or surviving divorced
                                                  spouse at any age caring for child under the age of 16.
                                                  75% of worker's pension for each child under the age 18 or age 18-19
                                  Orphans         and attending elementary or secondary school full-time, (no age limit if
       Benefits                                   disabled before age 22).
                            Dependent parent(s) 82.5% of worker's pension at age 62, or 150% for 2 eligible parents.
                                                  Maximum total family pension : based on worker's pension.
                           Maximum total family Maximum total family benefit, assuming worker died at age 65 in 2003:
                                                  US$ 3,466 a month.
                          Special One-Time Death A special one-time payment will be made to the widow(er) or minor
                                   Benefit        children if enough credits were earned.

                          See V18S1 on entitlement to more than one Social Security benefit, on work after entitlement to
Accumulation with other   any type of Social Security benefit and to entitlement to both Social Security benefits and railroad
       income             annuities.
      Adjustment          Automatic cost-of-living adjustment.
                                                     Employer, employee and self-employed contributions (see V2, V7 and
                             Financing principle
                                                     V13)
       Financing                  Taxation           See V18S1 for taxation of Social Security benefits.
                             Contributions from      No contributions.
                                  benefits
       LIS variable       V20SR Child/family benefits n.e.c.
        Contents          Social Security payments on behalf of surviving, dependent or disabled child
 (national programmes)
       Legislation        First and current law: Social Security Act, 1935, with various amendments
        Coverage          See V18S1 for coverage of Social Security.
  Qualifying conditions
         Benefits
                          See V18S1 on entitlement to more than one Social Security benefit, on work after entitlement to
Accumulation with other   any type of Social Security benefit and to entitlement to both Social Security benefits and railroad
       income             annuities.
      Adjustment          Automatic cost-of-living adjustment.
                                                     Employer, employee and self-employed contributions (see V2, V7 and
                             Financing principle
                                                     V13)
       Financing
                                  Taxation           See V18S1 for taxation of Social Security benefits.
                                Contributions        No contributions.
      LIS variable        V21S1 Unemployment insurance benefits
                          Federal-State Unemployment Insurance Program
        Contents          Supplemental unemployment benefits
 (national programmes)    Unemployment or strike benefits from union funds
                          First law: Social Security Act of 1935.
                          Each State administers a separate unemployment insurance program within guidelines established
                          by the Federal law (mainly the Social Security Act and the Federal Unemployment Tax Act).
      Legislation         Additionally, private companies and union funds can pay benefits during periods of unemployment
                          and strike.

                          All wage and salary workers (excluding railroad workers, veterans and civilian federal employees
       Coverage           who are covered by separate programs).

                          i) meet the State requirements for wages earned or time worked during an established (one year)
                          period of time referred to as base period (in most States this is usually the first four out of last five
 Qualifying conditions    completed calendar quarters prior to the time that the claim is filed);
                          ii) be unemployed through no own fault (determined under State law);
                          iii) meet other eligibility requirements of State law.
                                                         Benefits can be paid for a maximum of 26 weeks in most States (30 in 2
                                                         States).
                                    Duration             Up to 13 (20 in some States) additional weeks of benefits may be
                                                         available during times of high unemployment; some States provide
                                                         additional benefits for specific purposes.
                                                         In general, benefits are based on a percentage of an individual's
                                    Amount               earnings over a recent 52-week period - up to about 50% of earnings,
                                                         according to diverse state formulas.
                                                         In periods of very high and rising unemployment in individual States,
                               Extended benefits         benefits can be paid for up to 13 (20 in some States) additional weeks;
    Size of benefits                                     some States provide additional benefits for specific purposes.
                                                 About 1/4 of states provide from U.S.$1 to U.S.$95 a week for each child
                                                 and sometimes for other dependents. The benefit is payable after a 1-
                          Dependents' supplement week waiting period in most states for up to 26 weeks, according to the
                                                 state.
                                                      Assistance is available in some states to workers who are ineligible
                               Unemployment           because of insufficient periods of covered employment and to needy
                                 assistance           unemployed persons who have exhausted benefit rights under the
                                                      federal/state assistance programs.
Accumulation with other   Partial employment benefit is payable for part-time work.
       income
     Adjustment
                                                      Normal benefits: Federal tax: 0.8% of taxable payroll (6.2% basic rate
                                                      minus a basic rate up to the 5.4% state contribution; includes the
                                                      temporary basic rate of 0.2%) on the first U.S.$7,000 annually. The base
                                                      has been raised in 49 jurisdictions. State programs: A basic rate of 5.4%
                             Financing principle      in most states; actual rates vary from zero to 10% or more, according to
                                                      the individual employer's experience.
       Financing
                                                      Extended benefits: Federal government pays for the administration of
                                                      state programs from the federal tax. The balance is used for loans to
                                                      states or to finance the extended benefit program.
                                                      Benefits are subject to Federal income taxes.
                                  Taxation

                             Contributions from       None.
                                  benefits
      LIS variable        V23 Military/veterans/war benefits
        Contents          Veterans' Administration benefits (incl. veteran's pension (disability and death), disability and survivor compensation,
 (national programmes)    education benefits and other veteran's payments)
       Legislation
        Coverage          Veterans and their dependents and survivors.
                                                   Benefit payable to the person who paid for a veteran's burial or funeral; the person must not
                                                   have been reimbursed by another government agency or some other source, such as the
                                                   deceased veteran's employer, and the veteran must have been discharged under conditions
                                                   other than dishonorable. In addition, at least one of the following conditions must be met: the
                              Burial Allowance     veteran died because of a service-related disability, or the veteran was receiving VA pension
                                                   or compensation at the time of death, or the veteran was entitled to receive VA pension or
                                                   compensation but decided not to reduce his/her military retirement or disability pay, or the
                                                   veteran died in a VA hospital or while in a nursing home under VA contract, or while in an
                                                   approved state nursing home.
                                                    Pension is available to veterans if the veteran has qualifying service and there is financial
                                                    need. Veterans must also have a qualifying disability which need not be service-connected.
                                                    More specifically:
                             Disability pension     must have been discharged from service under other than dishonorable conditions, and must
                                                    have served 90 days or more of active duty with at least 1 day during a period of war time,
                                                    and must have disabilities that keep from working a regular, full-time job, and the countable
                                                    family income must be below a yearly limit set by law.

                                                  Basic entitlement for a veteran exists if the veteran is disabled as the result of a personal
                                                  injury or disease (including aggravation of a condition existing prior to service) while in active
                                                  service if the injury or the disease was incurred or aggravated in line of duty. This benefit
                                                  program evaluates disability resulting from all types of diseases and injuries encountered as a
                          Disability compensation result of military service. The degrees of disability that are determined by VA represent, as far
                                                  as can practicably be determined, the average loss in wages resulting from such diseases
                                                  and injuries and their complications in civil occupations. Generally, the degrees of disability
                                                  specified are also designed to compensate for considerable loss of working time from
                                                  exacerbations or illnesses.
                                                  Basic entitlement exists for a surviving spouse, children, and dependent parents. Benefit
                                                  levels vary by enlisted pay grade and whether:
                             Dependency and       - the veteran died on or after January 1, 1993; or
                                 Indemnity        - the veteran died before January 1, 1993.
                           Compensation (DIC) Benefit levels also vary depending on whether the surviving parent(s) live with the deceased's
                                                  spouse and whether the surviving parent has remarried or not. Note: only the benefit data for
 Qualifying conditions                            surviving spouse and children is given below.
                                                    Education benefits are payable to cover the costs of degree and certificate programs, flight
                                                    training, apprenticeship/on-the-job training and correspondence courses; remedial, deficiency,
                                                    and refresher courses may be approved under certain circumstances. The main benefits
                                                    available are:
                                                    - Montgomery GI Bill: the Active Duty MGIB program provides education benefits to all
                                                    persons on Active Duty (generally, benefits are payable for 10 years following your release
                                                    from active duty); members of the Selected Reserve are eligible for the Selected Reserve
                                                    MGIB-SR.
                                                    - Veterans Educational Assistance Program (VEAP): must have entered active duty between
                                                    January 1, 1977 and June 30, 1985 and must be elected to make contributions from military
                             Education benefits
                                                    pay to participate in this education benefit program;
                                                    - Survivors' and Dependents' Educational Assistance Program (DEA): DEA provides
                                                    education and training opportunities to eligible dependents of veterans who are permanently
                                                    and totally disabled due to a service-related condition, or who died while on active duty or as
                                                    a result of a service related condition;
                                                    - Work-Study Program: available to any student receiving VA education benefits who is
                                                    attending school three-quarter time or more; an individual working under this program may
                                                    work at the school veterans' office, VA Regional Office, VA Medical Facilities, or at approved
                                                    State employment offices;
                                                    - Tutorial Assistance Program: must be receiving VA educational assistance at the half-time
                                                    Assistance for Homeless Veterans
                                                    Filipino Veterans: benefits to New Philippine Scouts and benefits available to Commonwealth
                                                    Army (USAFFE) and Recognized Guerrillas
                               Other benefits       Former Prisoners of War (POWs)
                                                    Home Loan Guaranty Benefits
                                                    Incarcerated Veteran Benefits
                                                    Service-Disabled Veterans Insurance (RH)
                                                    Benefit paid to eligible dependents of deceased wartime veterans. More specifically: the
                                                    deceased veteran must have been discharged from service under other than dishonorable
                                  Survivor          conditions, and he or she must have served 90 days or more of active duty with at least 1
                                                    day during a period of war time, and the applicant must be the surviving spouse or unmarried
                                                    child of the deceased veteran, and the countable income is below a yearly limit set by law.
                                                    Service-Related Death:. VA will pay up to US$ 1,500 toward burial expenses for deaths prior
                                                    to September 10, 2001; for deaths on or after September 11, 2001, VA will pay US$ 2,000; if
                                                    the veteran is buried in a VA national cemetery, some or all of the cost of moving the
                                                    deceased may be reimbursed.
                              Burial Allowance      Nonservice-Related Death: VA will pay up to US$ 300 toward burial and funeral expenses,
                                                    and a US$ 150 plot interment allowance for deaths prior to December 1, 2001; the plot-
                                                    interment allowance is $300 for deaths on or after December 1, 2001; if the death happened
                                                    while the veteran was in a VA hospital or under contracted nursing home care, some of all of
                                                    the costs for transporting the deceased’s remains may be reimbursed.
                                                  The pension amounts to the difference between the countable family income and the yearly
                            Disability and death
                                                  income limit for that family situation. This difference is generally paid in 12 equal monthly
                                  pension
                                                  payments rounded down to the nearest dollar.
                                                  The amount of basic benefit paid ranges from $103 to $2,163 per month (2002), depending
                                                  on degree of disability.
                          Disability compensation Supplements for very severe disabilities or loss of limb(s), spouse, child(ren), or dependent
                                                  parent(s), and seriously disabled spouse.
                                                    If the veteran died before January 1, 1993: the basic monthly rate of DIC is US$ 993 for
                                                    eligible surviving spouses. Additional amounts are added if the veteran was entitled to
                                                    compensation for a service related disability subject to certain conditions; had dependent
                                                    children under the age of 18; had a disabled spouse.
                             Dependency and
                                Indemnity           If the veteran died on or after January 1, 1993: the variable pay rates (compensated by pay
                            Compensation (DIC)      grade) range from a base of US$ 993 to a maximum of US$ 2,272.
    Size of benefits
                                                    When the surviving spouse is eligible for payments under the military’s Survivor Benefit
                                                    Program (SBP), only the amount of SBP greater than DIC is payable. If DIC is greater than
                                                    SBP, only DIC is payable.
                                                    - Montgomery GI Bill: The MGIB program provides up to 36 months of education benefits.
                                                    This benefit may be used for degree and certificate programs, flight training,
                                                    apprenticeship/on-the-job training and correspondence courses. Remedial, deficiency, and
                                                    refresher courses may be approved under certain circumstances. Generally, benefits are
                                                    payable for 10 years following your release from active duty. This program is also commonly
                                                    known as Chapter 30. For those completing an enlistment of three years or more US$ 1,004
                                                    (2004) was payable for full-time institutional training. Rates vary based on the type of training
                                                    program and the duration of the training period.
                                                    - Veterans Educational Assistance Program (VEAP): up to 36 months depending on the
                                                    number of monthly contributions from military pay to participate (the contributions are
                             Education benefits
                                                    matched on a $2 for $1 basis by the Government). These benefits can be used for degree,
                                                    certificate, correspondence, apprenticeship/on-the-job training programs, and vocational flight
                                                    training programs. In certain circumstances, remedial, deficiency, and refresher training may
                                                    also be available. VEAP is valid 10 years from discharge and after that time any used portion
                                                    is refunded .
                                                    - Survivors' and Dependents' Educational Assistance Program (DEA): the program offers up
                                                    to 45 months of education benefits at a flat rate fixed by Congress depending on the type of
                                                    training and the intensity (full-time, 3/4 or half-time).
                                                    - Work-Study Program: work-study students are paid at either the state or Federal minimum
                                                    wage, which ever is greater.
Accumulation with other
       income
     Adjustment
                            Financing principle     Tax financed.
                                 Taxation           Benefits are tax-free.
       Financing
                            Contributions from      No contributions.
                                 benefits
       LIS variable       V24SR Other social insurance benefits n.e.c.
        Contents          Other income from Social Security
 (national programmes)
       Legislation        First and current law: Social Security Act, 1935, with various amendments
        Coverage          See V18S1 for coverage of Social Security.
  Qualifying conditions
         Benefits
                          See V18S1 on entitlement to more than one Social Security benefit, on work after entitlement to
Accumulation with other
                          any type of Social Security benefit and to entitlement to both Social Security benefits and railroad
       income
                          annuities.
      Adjustment          Automatic cost-of-living adjustment.
                                                     Employer, employee and self-employed contributions (see V2, V7 and
                             Financing principle
                                                     V13)
       Financing                  Taxation           See V18S1 for taxation of Social Security benefits.
                             Contributions from      No contributions.
                                   benefits
      LIS variable        V25S1 General social assistance benefits
                          Public assistance (PA) cash benefits, incl:
                          * Aid to Dependent Children (ADC) from 1935-1997 (replaced by TANF)
                          * General Assistance from Bureau of Indian Affairs (BIA GA)
        Contents          * General Assistance / Emergency Assistance Program
 (national programmes)    * Temporary Assistance for Needy Families (TANF)
                          * Refugee Cash and Medical Assistance Program
                          * Tribal Administered General Assistance
                          * Welfare or Welfare to work program
                          Immigration and Nationality Act in 1980
      Legislation         Social Security Act of 1935
                          Welfare Reform Law of 1996

       Coverage           All U.S. citizens or nationals residing in the US
                                                      General assistance payments made by the Bureau of Indian Affairs must be made using the same
                                                      TANF payment standard (and any associated rateable reduction) that exists in the state or service area
                           Bureau Of Indian Affairs   where the applicant or recipient resides. This payment standard is the amount from which the Bureau
                          General Assistance (BIA GA) subtracts net income and resources to determine General Assistance eligibility and payment levels. If a
                                                      state does not have a TANF program than the AFDC standard which was in effect in the state on Sept.
                                                      30, 1995 is used.
                                                      The Division of Family Assistance (DFA) provides Emergency Assistance (EA) in the form of payments
                                                      to vendors for permanent housing for families that meet the eligibility requirements for TANF program.
                                                      Receipt of TANF benefits is not required. EA payments can be applied to rent, mortgage and utility
                            Emergency Assistance      arrearages; rent and utility deposits; and fuel deliveries. EA payments allow families eligible for TANF to
                                   Programs           obtain or retain safe and healthy housing. Applicants for EA must be experiencing or threatened by one
                                                      or more of the following: homelessness, termination of a utility, or lack of heat, hot water or cooking fuel.
                                                      The emergency situation must not be caused by an adult family member's refusal to accept or continue
                                                      with employment or training.
                                                      There are ten such programs because of space limitations only general qualifications for two of the
                                                      major programs follow:

                                                      The Division of Refugee Assistance (DRA) was created to oversee and provide guidance to State-
                                                      administered programs that provide assistance and services to refugees, asylees, certain Amerasian
                                                      immigrants, Cuban and Haitian Entrants, and Victims of Human Trafficking (henceforth referred to
                                                      collectively as “refugees”). DRA monitors program planning, provision of services, and provides
                                                      technical assistance to ensure compliance with federal regulations governing the delivery of refugee
                                                      assistance and services, including cash and medical assistance. This will enable refugees to become
                          Refugee Assistance programs
                                                      employed and economically self-sufficient as soon as possible after their arrival in the United States.
 Qualifying conditions
                                                           The State Department identifies refugee children overseas who are eligible for resettlement in the U.S.,
                                                           but do not have a parent or a relative available and committed to providing for their long term care.
                                                           Upon arrival in the U.S., these refugee children are placed into the Unaccompanied Refugee Minors
                                                           (URM) program and receive refugee foster care services and benefits. Refugee children who enter the
                                                           U.S. with family but experience a family breakdown may be eligible to participate in the URM program.
                                                           Children eligible for the URM Program are under age 18, are unaccompanied, and are: refugees,
                                                           entrants, asylees, victims of trafficking.
                                                           Recipients must work as soon as job ready, or no later than two years after coming on assistance. In
                                                           FY1997, each State had to ensure that 25% of all families in the state were engaged in work activities.
                                                           This percentage increased to 50% in fiscal year 2002. Minimum participation rates for two-parent
                                                           families started at 75% in FY 1997. During 1997, single parents had to participate in work activities for at
                                                           least 20 hours per week. Two-parent families had to participate in work activities for at least 35 or 55
                                                           hours per week, depending upon the circumstances. Failure to participate in work requirements can
                                                           result in a reduction or a termination of benefits to the family. However, states cannot penalize single
                                                           parents with a child under six for failing to meet work requirements if they cannot obtain child care. A
                                       TANF                state may exempt single parents with children under the age of one from the work requirements and
                                                           disregard these individuals in the calculation of participation rates for up to twelve months.
                                                           Activities that count towards a state's participation rates are: unsubsidized or subsidized employment,
                                                           on-the-job training, work experience, community service, job search, vocational training, job skills
                                                           training related to work, or education directly related to work; satisfactory secondary school attendance;
                                                           and providing child care services to individuals who are participating in community service
                                                           Families with an adult who has received federally-funded assistance for a total of five years (or less at
                                                           state option) are not eligible for cash aid under the TANF program. States may extend assistance
                           Bureau Of Indian Affairs
                                                           beyond payments to unearned income. their caseload.
                                                           BIA GA 60 monthsareup to 20 percent of BIA GA payments are Federally-funded income based on
                          General Assistance (BIA GA) need. They are paid in cash or in-kind.
                                                           Availability of EA payments is limited. Applications received after available funds are depleted must be
                             Emergency Assistance          denied. With some exceptions, recipients of EA payments are generally allowed to have a vendor paid
                                   Program                 with EA funds only once in a 12 month period.
                                                      Federal funds are provided to States to help offset necessary costs. Eligibility for refugee cash
                                                      assistance is subject to the availability of funding. A major emphasis is on increasing refugee
                                                      employment and reducing welfare dependency. Among the ten such benefit programs include:
                                                      Cash and Medical Assistance Program provides reimbursement to States and alternative refugee
                                                      assistance programs for 100 percent of Refugee Cash Assistance (RCA)and Refugee Medical
                                                      Assistance (RMA) provided to refugees and other eligible persons, as well as associated administrative
                                                      costs.
                                                      Unaccompanied Refugee Minors Program . Benefits include foster care, education, welfare and family
       Benefits                                       tracking programs to find separated minors natural parents.
                          Refugee Assistance programs Refugee Social Services Program allocates formula funds to States to serve refugees in the U.S. less
                                                      than sixty months (five years). This program supports employability services and other services that
                                                      address participants’ barriers to employment such as: social adjustment services, interpretation and
                                                      translation services, (day care for children), citizenship and naturalization services, etc
                                                      Targeted Assistance Program allocates formula funds to States for counties that qualify for additional
                                                      funds due to an influx of refugee arrivals and a high concentration of refugees in county jurisdictions with
                                                      high utilization of public assistance.
                                                      Cuban Haitian Program provides grants to State and State-alternative programs to fund assistance and
                                                      services in localities most heavily impacted by an influx of Cuban and Haitian entrants and refugees.

                                                         The benefits consist of payments directed at ongoing, basic needs – even when individuals are
                                                         participating in community service and work experience (or other work activities) as a condition of
                                       TANF              receiving payments that address their basic needs.
                                                         The programme excludes non-recurrent, short-term benefits designed to deal with individual crisis
                                                         situations rather than ongoing need. These benefits cannot provide for needs that will extend beyond 4
Accumulation with other   As long as the lower income and wealth limit are respected.
       income
     Adjustment           Rates are automatically adjusted to reflect Consumer Price Index Index Fix (2.5% for 2000).
                               Financing principle       General tax revenues.
       Financing                     Taxation            Benefits are not subject to taxation.
                           Contributions from benefits No contributions.
      LIS variable        V25S2 Old-age and disability assistance benefits
                          Supplemental Security Income (SSI) for the elderly and the disabled/blind
        Contents          Disability Supplemental Income
 (national programmes)

      Legislation         Social Security Act of 1935

       Coverage           All U.S. citizens or nationals residing in the US (some noncitizens can qualify for SSI)
                                                     The person must be over 65 and benefits are subject to a strict asset
                                                     test. The limits are to $2,000 worth of assets for singles and $3,000 for
                                   Elderly
                                                     couples, excluding personal belongings, a home, a car, funeral insurance
                                                     and life insurance (the last two up to $1,500 value).
                                                     The person must be either blind (either totally blind or have very poor
                                                     eyesight) or disabled (physical or mental problem that keeps from
                                                     working and is expected to last at least a year or to result in death), and
 Qualifying conditions                               he/she must satisfy wealth and income conditions as well (individuals
                                                     must not have an income higher than US$ 2,000 and couples than US$
                               Disabled / blind      3,000). Disabled persons must accept vocational rehabilitation services if
                                                     they're offered.

                                                     A means tested disability supplemental income benefit is payable to
                                                     disabled and blind persons younger than age 65. Certain impairment
                                                     related work expenses are deductible from income.
                          Single people over the age of 65 are eligible for up to U.S.$6,540 (2003) a year of supplemental
                          security income (approximately 20 percent of average earnings), depending on assets and other
                          income. The benefit rate for couples is 50 percent higher.

                          States often supplement the federally determined minimum: 28 administer their own system and
       Benefits           12 offer supplements operated by the federal administration. The average additional payment in
                          these 12 states is 13 percent for single pensioners and 18 percent for couples.

                          Supplemental disability income provides a benefit of U.S.$552 for an individual or U.S.$829 for a
                          couple.

                          The means test is based on both earned and unearned income including benefits.

Accumulation with other   There is a small (US$20 a month) disregard. The benefit is then withdrawn at a 100 percent rate
       income             against income above this level.


      Adjustment          Benefits are adjusted annually for cost-of-living changes.
                            Financing principle     Tax financed.
                                  Taxation          Benefits are not subject to taxation.
       Financing
                            Contributions from      No contributions.
                                   benefits         Financed by the State.
       LIS variable       V25S4 Parents assistance benefits
        Contents          Supplemental Security Income (SSI) on behalf of disabled or blind children
 (national programmes)
       Legislation        Social Security Act of 1935
       Coverage           All U.S. citizens or nationals residing in the US (some noncitizens can qualify for SSI)

 Qualifying conditions
                          The basic SSI monthly amount is the same nationwide: US$ 552 for individuals and US$ 829 for
       Benefits           couples.
                          Moreover, many states supplement the SSI benefit for certain categories of recipients.
Accumulation with other   As long as the lower income and wealth limit are respected.
       income
     Adjustment           Benefits are adjusted annually for cost-of-living changes.
                            Financing principle     Tax financed.
                                  Taxation          Benefits are not subject to taxation.
       Financing
                            Contributions from      No contributions.
                                   benefits         Financed by the State.
       LIS variable       V25SR Social assistance cash benefits n.e.c.
        Contents          Earned Income Tax Credit (EITC)
 (national programmes)
                          1975
      Legislation

       Coverage           Refundable income tax credit for low-income working individuals and families.

                          Both the earned income and the modified adjusted gross income must be less than certain
 Qualifying conditions
                          thresholds, which vary with family size and composition.
                                                  The credit reduces the amount of Federal tax owed and can result in a
                                 Mechanism        refund check; when the EICT exceeds the amount of taxes owed, it
       Benefits
                                                  results in a tax refund to those who can claim and qualify for the credit.
                                  Amount          Income and family size determine the amount of the EITC.
Accumulation with other   The EITC does not generally affect eligibility for Medicaid, Supplemental Security Income (SSI),
       income             food stamps or low-income housing.
     Adjustment
                             Financing principle    Tax financed.
                                  Taxation          Not subject to taxation.
       Financing
                             Contributions from
                                  benefits          No contributions.
       LIS variable       V26S1 Near-cash food benefits
        Contents          Food Stamp Program (FSP)
 (national programmes)
      Legislation         Food Stamp Plan, 1939 (first law); Food Stamp Act, 1977 and Welfare Reform, 1996 (current laws).

                          U.S. citizens and some immigrants who are admitted for permanent residency. The average monthly participation level in
                          2003 was 21.2 million individuals. Approximately 88 percent of food stamp households have gross incomes below the
       Coverage           poverty line ($18,100 for a family of four in 2002). Approximately 38.4 percent of food stamp households have gross
                          incomes at or below half of the poverty line. Households with children receive 79.3 percent of all food stamp benefits

                          Eligibility for the Food Stamp Program is based on financial and non-financial factors. With certain exceptions, a
                          household that meets the eligibility requirements is qualified to receive benefits. Legal immigrants who are children or
                          disabled can now get food stamps, as can legal immigrants who have legally resided in the United States for at least 5
                          years. Other legal immigrants and any undocumented immigrants are ineligible for food stamp benefits. Also, many able-
                          bodied, childless, unemployed adults have time limits on their receipt of food stamp benefits.

                          -Households, except those with elderly or disabled members, must have gross incomes below 130 percent of the poverty
                          line. All households must have net incomes below 100 percent of poverty to be eligible. Most households may have up to
                          $2,000 in countable resources (e.g., checking/savings account, cash, stocks/bonds). Households with at least one
 Qualifying conditions
                          household member who is disabled or age 60 or older may have up to $3,000 in resources. Currently, program benefits
                          provide an average of nearly 90 cents a meal per person.

                          - The gross monthly income of most households must be 130 percent or less of the Federal poverty guidelines (US
                          $1,628 per month for a family of three in most places, effective October 1, 2002 through September 30, 2003); gross
                          income includes all cash payments to the household, with a few exceptions specified in the law or the program
                          regulations.

                          - Net monthly income must be 100 percent or less of Federal poverty guidelines (US $1,252 per month for a household of
                          The program provides monthly benefits to eligible low-income families which can be used to purchase food. Through the
                          electronic benefit transfer systems (EBT) the use of food stamp “coupons” is no longer the means in which a client
                          receives their benefits. EBT replaces paper coupons through use of a benefits card, similar to a bank card.

                          Food stamp benefits are based on the "Thrifty Food Plan," USDA's theoretical estimate of what it would cost to purchase
                          a market basket list of particular amounts and kinds of food representing a minimally adequate diet.
       Benefits
                          An individual household's food stamp allotment is equal to the maximum allotment for that household's size, less 30
                          percent of the household's net income. Households with no countable income receive the maximum allotment (US $366
                          per month in Fiscal Year 2003 for a household of three people). Allotment levels are higher for Alaska, Hawaii, Guam,
                          and the Virgin Islands, reflecting higher food prices in those areas.

Accumulation with other   No restrictions as long as the means-test is satisfied.
       income
     Adjustment
                             Financing principle     Tax financed.
                                  Taxation           Benefits are not subject to taxation.
       Financing
                             Contributions from
                                  benefits           No contributions.
       LIS variable       V26S4 Near-cash heating benefits
        Contents          Low-Income Home Energy Assistance Program (LIHEAP)
 (national programmes)
       Legislation
                          LIHEAP is a federal program that helps low income households pay for heating and/or cooling their
                          homes. In particular, LIHEAP seeks to make home energy more affordable for two groups of low
                          income households that have the highest home energy needs:

                          * Vulnerable households which include frail older individuals, individuals with disabilities, and very
                          young children. These households face serious health risks if they do not have adequate heating or
       Coverage           cooling in their homes.

                          * High energy burden households which include those households with the lowest incomes and
                          highest home energy costs. These households face safety risks in trying to heat or cool their homes
                          if they can not pay their heating or cooling fuel bills.
                          Consequently, households with the highest home energy needs are more likely to face health and
                          safety risks.
                          The Federal law establishes an income range for the Low-Income Home Energy Assistance
                          Program (LIHEAP). States may choose to set their household income cutoff anywhere within the
                          range in determining whether a household is income eligible for LIHEAP benefits. States also may
 Qualifying conditions
                          establish additional requirements which must be met to qualify for help. Examples include limits on
                          available assets or the presence household members who are elderly, disabled, or 5 years or
                          younger.
                          LIHEAP may offer the following types of help:
                          - heating or cooling funds (i.e., fuel subsidies) to increase the affordability of home energy;
                          - energy crisis intervention to assist weather-related and fuel supply shortages and other household
       Benefits           energy-related emergencies, such as utility shutoffs; and/or
                          - low-cost residential weatherization and other energy-related home repairs to safely increase the
                          efficiency of a household's use of home energy, thus lowering home energy bills and making
                          homes more comfortable.
Accumulation with other   No restrictions as long as the means-test is satisfied.
       income
     Adjustment
                          Financing principle        Tax financed.
                          Taxation                   Benefits are not subject to taxation.
       Financing
                          Contributions from         No contributions.
                          benefits                   Financed by the State.
         LIS variable            V26S5 Near-cash education benefits
                                 Educational assistance, including:
          Contents               - federal student aid (including Pell Grants; loans)
   (national programmes)         - state or local government education assistance (TAP; loans)
                                 - other scholarships or grants from schools, employers, friends, etc.

          Legislation
                                 All students in the United States attending eligible institutions of post-secondary
           Coverage              undergraduate, graduate and professional education at least half-time (subject to certain
                                 eligibility conditions) Financial need is not required for all types of benefits.
                                                     Federal Supplemental Educational Opportunity Grant (FSEOG ): The
                                                     FSEOG program is for undergraduates with exceptional financial need.
                                                     Pell Grant recipients with the lowest expected family contributions
                                                     (EFCs) will be considered first for a FSEOG.

                                                     Pell Grant : unlike a loan this does not have to be repaid. They are
                                                     awarded usually only to undergraduate students who have not earned a
                                   Federal grants
                                                     bachelor's or a professional degree. The amount you get will depend
                                                     not only on financial need, but also on your costs to attend school, your
                                                     status as a full-time or part-time student, and your plans to attend school
                                                     for a full academic year or less.

                                                     A variety of grants are offered through most colleges and universities
                                                     subject to certain privileges and obligations.
                                                     Perkins loans: These are offered by participating schools to students
                                                     who demonstrate the greatest financial need (Federal Pell Grant
   Qualifying conditions `                           recipients get the highest priority). Graduate and under-graduate
                                                     students are eligible and the student does not need to be enrolled at
                                                     least half-time.

                                                     PLUS Loans (Parent Loans) : Parents can borrow a PLUS Loan to help
                                    Federal loans
                                                     pay a dependent undergraduate student's education expenses if the
                                                     student is enrolled at least half time in an eligible program at an eligible
                                                     school. Loan eligibility is subject to a credit check.PLUS loans are also
                                                     available for graduate and professional students

                                                     Stafford Loans (FFELs and Direct Loans) : Offered to graduate and
                                                     undergraduate students who are enrolled at least half-time.
                                                     There are as many state level education assistance grant programs as
                                                     there are states, such as TAP (New York) and TAG (New Jersey),
                                  State and Local    among others. The qualifying conditions generally match those in the
                                    student aid      “Pell Grant” above. A good resource for these programs is the
                                                     http://wdcrobcolp01.ed.gov/Programs/EROD/org_list.cfm?category_ID=S
                                                     HE.
                                                     Pell Grant : The maximum Pell Grant in the 2003-04 school year was
                                                     $4,050. The school can apply Pell Grant funds to school costs, pay
                                                     students directly (usually by check), or combine these methods.
                                   Federal grants
                                                     FSEOG : The award ranges between $100 and $4,000 a year,
                                                     depending on the time of application, financial need, the funding at the
                                                     school of attendance, and the policies of the financial aid office at the
                                                     school.
                                                     Perkins loans: These are offered by participating schools to students
                                                     who demonstrate the greatest financial need (Federal Pell Grant
           Benefits                                  recipients get the highest priority).

                                    Federal loans    Plus loans : The yearly limit on a PLUS Loan is equal to your cost of
                                                     attendance minus any other financial aid you receive.

                                                     Stafford loans: Depends on grade level in school and dependency
                                                     status. Financial need is not required.
                                                     State level assistance varies in its level of generosity by state.
                                  State and Local
                                    student aid

  Accumulation with other        Some grant and loan programs are subject to a means test and award amounts may be
         income                  adjusted based on the receipt of different types of financial aid.
                                 Adjustment levels tend to be set by the legislature rather than automatically adjusted based
         Adjustment              on a prevailing price or wage regime.

                                     Financing
                                      principle
          Financing                   Taxation
                                   Contributions
                                   from benefits

General requirements: Eligibility is determined on the basis of financial need and on several other factors. Basically, to
receive aid from our programs, a student must: qualify for financial need (except for certain loans); have a high school
diploma or a General Education Development (GED) certificate, or pass a test approved by the U.S. Department of
Education; be working toward a degree or certificate; be enrolled in an eligible program; be a U.S. citizen or eligible
noncitizen; have a valid Social Security Number; register with the Selective Service if required (you can use the paper or
electronic FAFSA to register); and maintain satisfactory academic progress once in school.

A new law suspends aid eligibility for students who have been convicted under federal or state law of the sale or possession
of drugs.
       LIS variable       V27 Value of non-cash food benefits
        Contents          National School Lunch Program (NSLP), (incl. After school snacks and commodity schools)
 (national programmes)
       Legislation        National School Lunch Act, 1946 (first law)
        Coverage          All students in primary and secondary schools
                          Federally assisted voluntary meal program operating in public and nonprofit private schools and
 Qualifying conditions    residential child care institutions for children from low-income households (household with incomes
                          between 125 and 195% of the official poverty level).
                          All students eating lunches prepared at participating schools pay less than the total cost of the
                          lunches; some students (those not eligible for the NSLP) pay the "full established" price for lunch
       Benefits
                          (which itself is subsidised), while the NSLP eligible students either pay a "reduced" price for lunch,
                          or receive a "free" lunch.
Accumulation with other   No restrictions as long as the means-test is satisfied.
       income
     Adjustment
                             Financing principle     Tax financed.
       Financing                  Taxation           Benefits are not subject to taxation.
                                Contributions        No contributions.
      LIS variable        V28 Value of non-cash housing benefits
                          Public housing
        Contents          Housing subsidies (includes: Section 202, 221 (d) (3) BMIR, Section 236, Section 8, Tenant Based
 (national programmes)    Section 8 and Section 515 (Rural housing service). Federal tax credits are also available.

      Legislation         Housing Act of 1949
                          Public housing was established to provide decent and safe rental housing for eligible low-income
                          families, the elderly, and persons with disabilities. Public housing comes in all sizes and types, from
                          scattered single family houses to high rise apartments for elderly families. There are approximately
                          1.2 million households living in public housing units, managed by some 3,300 Housing Authorities
       Coverage           (HAs).

                          Housing subsidies: Over four million eligible low income households are receiving some form of
                          housing subsidy (either housing assistance or federal tax credits).
                                                     Public housing is limited to low-income families and individuals. An HA
                                                     determines your eligibility based on: 1) annual gross income; 2) whether
                                                     you qualify as elderly, a person with a disability, or as a family; and 3)
                                                     U.S. citizenship or eligible immigration status.

                                                     HAs use income limits developed by HUD. HUD sets the lower income
                                                     limits at 80%, and very low income limits at 50%, of the median income
                               Public housing        for the county or metropolitan area in which you choose to live. Income
                                                     limits vary from area to area so eligibility varies among HAs. Families in
 Qualifying conditions
                                                     great need are given preferential treatment. Participation is also
                                                     constrained by the availability of housing.

                                                     A recipient unit can either be a family of two or more related persons or
                                                     an individual who is handicapped, elderly, or displaced by urban renewal
                                                     or natural disaster.
                                                     Housing assistance is provided to low-income families and individuals
                             Housing subsidies       living in public or privately owned dwellings.

                                                     Rent (also know as the Total Tenant Payment, or (TTP) is based on a
                                                     family's anticipated gross annual income less deductions. The formula
                                                     used in determining the TTP is the highest of the following, rounded to
                                                     the nearest dollar: 1) 30 percent of the monthly adjusted income.
                               Public housing
                                                     (Monthly Adjusted Income is annual income less deductions allowed by
                                                     the regulations); 2) 10 percent of monthly income; 3) welfare rent, if
       Benefits                                      applicable; or 4) a $25 minimum rent or higher amount (up to $50) set by
                                                     an HA.
                                                     Rent supplements: the difference between the "fair market" rent and the
                                                     rent charged to the tenant is paid to the owner by a government agency.
                             Housing subsidies       Interest reduction: the amount of interest paid on the mortgage by the
                                                     owner is reduced so that subsequent savings can be passed along to low
                                                     income tenants in the form of lower rent charges.

Accumulation with other   As long as the lower income and wealth limit are respected.
       income
     Adjustment
                             Financing principle     Tax financed.
                                  Taxation           Benefits are not subject to taxation.
       Financing
                             Contributions from      No contributions.
                                  benefits
      LIS variable        V29 Value of non-cash medical benefits
                          Medicare consists of four parts:

                          Part A. Hospital Insurance (HI)
        Contents          Part B. Supplementary Medical Insurance (SMI)
 (national programmes)    Part C. the Medicare Advantage program, which was established as the Medicare+Choice program by the Balanced Budget Act (BBA) of 1997 (and modified in 2003, it
                          expands beneficiaries’ options for participation in private-sector health care plans.)
                          Part D. a new prescription drug benefit (2003).

                          Medicaid
                          In 1965 the Medicare and Medicaid programs were established in Title XVIII and Title XIX, respectively, of the 1935 Social Security Act. Both are administered since 1977
                          under the Centers for Medicare & Medicaid Services (until 2001 known as the Social and Rehabilitation Service)

                          Medicare was established to meet the specific medical care needs of the elderly, coverage was added in 1973 for certain disabled persons and certain persons with kidney
      Legislation         disease. (The recent Medicare Prescription Drug, Improvement, and Modernization Act (MMA) of 2003 introduced the most sweeping changes to the program since its
                          enactment.

                          Medicaid was established in response to the widely perceived inadequacy of welfare medical care under public assistance.
                                                  Federal health insurance program (partly universal, partly optional) for people 65 years of age or older, certain younger people with disabilities, and
                                                  people with End-Stage Renal Disease (permanent kidney failure with dialysis or a transplant, sometimes called ESRD).

                                                  In 2004, almost 42 million people are enrolled in one or both of Parts A and B of the Medicare program, and about 5 million of them have chosen to
                                                  participate in a Medicare Advantage plan.
                                Medicare
                                                  The Medicare program covers 95 percent of the elderly population, and many others who are on Social Security because of disability. In 2003, there
                                                  were Part A benefit payments of $152.1 billion, and Part B benefit payments of $123.8 billion. Total disbursements for Medicare in 2003 were $280.8
                                                  billion.


       Coverage                                   Joint federal-state program that provides medical assistance for certain individuals and families with low incomes and resources. Medicaid is the
                                                  largest source of funding for medical and health-related
                                                  services for America’s poorest people. Within broad national guidelines established by Federal statutes, regulations, and policies, each State (1)
                                                  establishes its own eligibility standards; (2) determines the type, amount, duration, and scope of services; (3) sets the rate of payment for services;
                                                  and (4) administers its own program. Medicaid policies for eligibility, services, and payment are complex and vary considerably, even among States of
                                                  similar size or geographic proximity. Thus, a person who is eligible for Medicaid in one State may not be eligible in another State, and the services
                                Medicaid
                                                  provided by one State may differ considerably in amount, duration, or scope from services provided in a similar or neighboring State.

                                                  More than 46.0 million persons received health care services through the Medicaid program in FY 2001 (the last year for which beneficiary data are
                                                  available). In FY 2003, total outlays for the Medicaid program (Federal and State) were $278.3 billion. Children constitute 50 percent of all Medicaid
                                                  beneficiaries.

                                                  Must have worked for at least 10 years in Medicare-covered employment, must be 65 years old and a citizen or permanent resident of the United
                                                  States. Younger person with a disability or with End-Stage Renal disease (permanent kidney failure requiring dialysis or transplant) may also qualify.

                                                  Part A. is generally provided automatically, and free of premiums, to persons age 65 or over who are eligible for Social Security or Railroad
                                                  Retirement benefits, whether they have claimed these monthly cash benefits or not.

                                                  Part B. All citizens (and certain legal aliens) age 65 or over, and all disabled persons entitled to coverage under Part A, are eligible to enroll in Part B
                                                  on a voluntary basis by payment of a monthly premium. Almost all persons entitled to Part A choose to enroll in Part B.
                                Medicare
                                                  Part C. (or Medicare Advantage) is an expanded set of options for the delivery of health care under Medicare. While all Medicare beneficiaries can
                                                  receive their benefits through the original fee-for-service program, most beneficiaries enrolled in both Part A and Part B can choose to participate in a
                                                  Medicare Advantage plan instead. Organizations that seek to contract as Medicare Advantage plans must meet specific organizational, financial, and
                                                  other requirements.

                                                  Part D. (or prescription drug benefit) For individuals entitled to Part A or enrolled in Part B (except those entitled to Medicaid drug coverage).
 Qualifying conditions
                                                  Medicaid does not provide medical assistance for all poor persons. Under the broadest provisions of the
                                                  Federal statute, Medicaid does not provide health care services even for very poor persons unless they are
                                                  in one of the groups designated below. Low income is only one test for Medicaid eligibility for those
                                                  within these groups; their resources also are tested against threshold levels(as determined by each State
                                                  within Federal guidelines). To be eligible for Federal funds, however, States are required to provide Medicaid coverage for certain individuals who
                                                  receive federally assisted income-maintenance payments, as well as for related groups not receiving cash payments.

                                Medicaid          Eligible “categorically needy” groups for whom federal matching funds are provided are those who: 1) meet the requirements for the Aid to Families
                                                  with Dependent Children (AFDC) program that were in effect in their State on July 16, 1996. 2) Children under age 6 whose family income is at or
                                                  below 133 percent of the Federal poverty level (FPL).; 3) Pregnant women whose family income is below 133 percent of the FPL (services to these
                                                  women are limited to those related to pregnancy, complications of pregnancy, delivery, and postpartum care). 4) Supplemental Security Income (SSI)
                                                  recipients in most States. 5) Recipients of adoption or foster care assistance under Title IV of the Social Security Act. 6) Special protected groups
                                                  (typically individuals who lose their cash assistance due to earnings from work or from increased Social Security benefits, but who may keep
                                                  Medicaid for a period of time). 7) All children born after September 30, 1983 who are under age 19, in families with incomes at or below the FPL. 8)
                                                  Certain Medicare beneficiaries.
                                                  Part A (HI): pays for inpatient hospital stays, care in a skilled nursing facility, hospice care and some home health care. The benefit period starts
                                                  when the beneficiary first enters a hospital and ends when there has been a break of at least 60 consecutive days since inpatient hospital or skilled
                                                  nursing care was provided. There is no limit to the number of benefit periods covered by Part A during a beneficiary’s lifetime; however, inpatient
                                                  hospital care is normally limited to 90 days during a benefit period, and co-payment requirements apply for days 61-90. If a beneficiary exhausts the
                                                  90 days of inpatient hospital care available in a benefit period, he or she can elect to use days of Medicare coverage from a non-renewable “lifetime
                                                  reserve” of up to 60 (total) additional days of inpatient hospital care. Co-payments are also required for such additional days.

                                                  Part B (SMI): helps pay for doctors' services, outpatient hospital care, and an array of other medical services that are not covered by Part A. To be
                                                  covered, all services must be either medically necessary or one of several prescribed preventive benefits. Part B services are generally subject to a
                                                  deductible and coinsurance.
                                Medicare
                                                  Part C (MA): There are two primary MA plans: 1) Coordinated care plans, which include health maintenance organizations (HMOs), provider-
                                                  sponsored organizations (PSOs), preferred provider organizations (PPOs), and other certified coordinated care plans and entities that meet the
                                                  standards set forth in the law.; and 2) Private, unrestricted fee-for-service plans, which allow beneficiaries to select certain private providers. For
                                                  those providers who agree to accept the plan’s payment terms and conditions, this option does not place the providers at risk, nor does it vary
                                                  payment rates based on utilization.

                                                  Part D (prescription drug benefit): Under a temporary program provides access to prescription drug discount cards, at a cost of no more than $30
                                                  annually. For low-income beneficiaries, Part D initially provides transitional financial assistance (of up to $600 per year) for purchasing prescription
                                                  drugs, plus a subsidized enrollment fee for the discount cards. This temporary plan began in mid-2004 and will phase out in 2006. Beginning in
                                                  2006, Part D will provide subsidized access to prescription drug insurance coverage on a voluntary basis, upon payment of a premium, to individuals
                                                  entitled to Part A or enrolled in Part B, with premium and cost-sharing subsidies for low-income enrollees.
                                                  Services generally include: Inpatient hospital services
                                                   • Outpatient hospital services.
                                                  • Prenatal care.
                                                  • Vaccines for children.
                                                  • Physician services.
       Benefits
                                                  • Nursing facility services for persons aged 21 or older.
                                                  • Family planning services and supplies.
                                                  • Rural health clinic services.
                                                  • Home health care for persons eligible for skilled-nursing services.
                                                  • Laboratory and x-ray services.
                                                  • Pediatric and family nurse practitioner services.
                                                  • Nurse-midwife services.
                                                  • Federally qualified health-center (FQHC) services, and ambulatory services of an FQHC that would be available in other settings. Early and periodic
                                                  screening, diagnostic, and treatment (EPSDT) services for children under age 21.
                                                  States may also receive Federal matching funds to provide certain optional services. Following are the
                                Medicaid          most common of the thirty-four currently approved optional Medicaid services:
                                                  • Diagnostic services.
                                                  • Clinic services.
                                                  • Intermediate care facilities for the mentally retarded (ICFs/MR).
                                                  • Prescribed drugs and prosthetic devices.
                                                  • Optometrist services and eyeglasses.
                                                  • Nursing facility services for children under age 21.
                                                  • Transportation services.
                                                  • Rehabilitation and physical therapy services.
                                                  • Home and community-based care to certain persons with chronic impairments.

                                                  Medicaid operates as a vendor payment program. States may pay health care providers directly on a fee-for-
                                                  service basis, or States may pay for Medicaid services through various prepayment arrangements,
                                                  such as health maintenance organizations (HMOs). Within federally imposed upper limits and specific
                                                  restrictions, each State for the most part has broad discretion in determining the payment methodology and payment rate for services. Generally,
                                                  payment rates must be sufficient to enlist enough providers so
Accumulation with other                           that covered services are available at least to the extent that comparable care and services are available to
                          No restrictions as long as the means-test is satisfied.
       income
     Adjustment
                                                  Medicare :
                                                  Part A: The HI trust fund is financed primarily through a mandatory payroll tax. Almost all employees and self-employed workers in the United States
                                                  work in employment covered by Part A and pay taxes to support the cost of benefits for aged and disabled beneficiaries. The Part A tax rate is 1.45
                                                  percent of earnings, to be paid by each employee and a matching amount by the employer for each employee, and 2.90 percent for self-employed
                                                  persons.

                           Financing principle    Part B: is financed through premium payments ($78.20 per beneficiary per month in 2005) and
                                                  contributions from the general fund of the U.S. Treasury.
       Financing
                                                  Part D: once under way in 2006, will be financed primarily through premium payments and
                                                  contributions from the general fund of the U. S. Treasury,

                                                  Medicaid : tax financed.
                                 Taxation         Benefits are not subject to taxation.
                           Contributions from     No contributions.
                                benefits
      LIS variable        V32S1b Voluntary occupational pensions
                          Employer pension plans, includes:
                          Single-employer plans (offered by businesses that employ 100 or more employees)
                          Multiple employer plans and multi-employer plans (offered by businesses the employ fewer
        Contents
                          than 100 employees). Note: the former involves collective bargaining agreements; the latter
 (national programmes)    does not.
                          These plans may be either defined benefit (DB) or defined contribution (DC). The following
                          data relates to the more generous DB plans only.
                           ERISA 1974 (Employee Retirement Income Security Act).
      Legislation
                           Internal Revenue Code of 1978
                          Only 21% of private sector workers are covered by a pension plan (defined benefit only).

                          Only 15% of non-union workers are covered by these private sector pensions (BLS 2005). An
                          estimated 50% of the work force are not offered a private pension plan by their employer.
       Coverage
                          An estimated 34 million workers participate in a single-employer defined benefit pension plan.



                          Employees generally have to complete a term of service before plan enrollment begins.
                          Enrollment periods vary from firm to firm but may range from six months to a year or longer.

 Qualifying conditions    Employers are required to make sufficient annual contributions to ensure that the plan will
                          contain sufficient assets to pay the promised retirement benefits to employees when they
                          retire.

                           Defined benefit plans provide eligible employees a set monthly benefit upon retirement. The
                          amount is based on factors such as age, earnings and years with the company, rather than
                          on the performance of fund investments.

                          The legal benefit limit is the lesser of 100% of each participant's average compensation, or
                          $170,000. The average pension payout to private sector retirees was US $7,200 (2003).
       Benefits
                          Defined benefit plans can be structured to provide employees with a range of benefits, such
                          as extra spousal benefits, disability benefits, cost-of-living adjustments, among others.

                          Defined benefit plans are insured by the Pension Benefit Guaranty Corporation (PBGC), a
                          federal agency,


Accumulation with other
       income
     Adjustment           Automatic cost-of-living adjustment.
                          Financing principle Employer and employee contributions (see V2 and V13)
                                              Contributions to defined benefit plans are excluded from the gross
                               Taxation       income of the participants; plan sponsors are allowed deductions up to a
       Financing
                                              maximum allowable deductible amount.

                          Contributions from No contributions.
                               benefits
       LIS variable       V32SR Private occupational and other pensions n.e.c.
        Contents          Retirement, disability and survivors' pensions from other sources
 (national programmes)
       Legislation
        Coverage
  Qualifying conditions
         Benefits
Accumulation with other
         income
       Adjustment
                             Financing principle
                                  Taxation
       Financing
                             Contributions from
                                  benefits
      LIS variable        V33 Public sector occupational pensions
                          Federal government pensions (incl. retirement, disability and survivors)
        Contents
                          US military pensions (incl. retirement, disability and survivors)
 (national programmes)
                          State or local government pensions (incl. retirement, disability and survivors)
      Legislation
       Coverage
 Qualifying conditions
        Benefits
Accumulation with other
        income
      Adjustment
                             Financing principle
                                  Taxation
       Financing
                             Contributions from
                                  benefits
The present document draws extensively from the following sources:

1. http://www.taxpolicycenter.org/taxfacts/Content/PDF/ssrate_historical.pdf
2.http://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp
3.http://www.taxaway.com/taxnumbers2004.htm
4.http://www.1040.com/stddeduct04.cfm.
 5. http://www.taxguru.org/incometax/Rates/1040-04.htm
 6.www.irs.gov/pub/irs-prior/p929--2004.pdf
 7.http://www.txcpa.net/2004_state_tax_rate.htm
 8.http://www.ssa.gov/policy/docs/progdesc/ssptw/2002-2003/americas/united_states.html
 9. http://www.vba.va.gov/bln/21/Rates/
10. http://www.acf.hhs.gov/programs/orr/about/divisions.htm
11. http://www.acf.hhs.gov/programs/orr/programs/unaccompanied_refugee_minors.htm
12. http://www.frac.org/html/federal_food_programs/programs/fsp.html
13. http://www.hud.gov/renting/phprog.cfm
14. http://www.aarp.org/research/housing-mobility/affordability/aresearch-import-778-FS85.html
15.
http://www.cms.hhs.gov/MedicareProgramRatesStats/downloads/MedicareMedicaidSummaries2004.pdf

16. http://studentaid.ed.gov/PORTALSWebApp/students/english/grants.jsp

ADDITIONAL SOURCES (WAVE VI):

1. Social Security Handbook 2001 (http://www.ssa.gov/OP_Home/handbook/ssa-hbk.htm).
2. Internal Revenue Service web site (www.irs.ustreas.gov).
3. US Department of Labor web site (www.dol.gov)
4. State taxation of Social Security and pensions in 2000", by David Baer, AARP Public Policy Institute,
November 2001.
5. Food, Nutritions and Consumer Services web site (http://www.fns.usda.gov/fncs).
6. Administration for Children and Families web site (http://www.acf.dhhs.gov/)
7. Department of Veterans Affairs http://www.va.gov
8. IRA, 401k, Keogh plan – What's Best? Optometric Management, Apr 2004 by Kuczborski, Michael
D. This file can be accessed online at:
http://findarticles.com/p/articles/mi_qa3921/is_200404/ai_n9377566
9. http://www.erisa.com/pUB%20560.htm

10. http://www.pickfordlaw.com/lawyer-attorney-AE9FCF51-6C95-4F90-A4CC0F9D0FFE68F8.html

11.http://www.smartmoney.com/retirement/roth/index.cfm?story=whichira
12. http://www.smartmoney.com/retirement/ira/index.cfm?story=faq

13.http://www.401khelpcenter.com/press_2006/pr_spectrem_022106.html
The following sources relate to public sector pensions

14.http://www.dol.gov/ebsa/pdf/sepproposal2.pdf

15.http://www.conversationoncoverage.org/research_conducted/Working_Paper_on_Multiple_Employer
_Pension_Plans.pdf
16. http://lehd.dsd.census.gov/led/library/techpapers/tp-2005-01.pdf
17.
http://www.law.harvard.edu/programs/lwp/Resource%20Book%20Table%20of%20Contents%20FINAL.p
df
18. http://eh.net/encyclopedia/article/craig.pensions.public.us
19.
http://www.workinglife.org/wiki/The+Attack+on+Public+Sector+Pensions+Will+Accelerate+(December+5
,+2005)
20. http://www.military.com/Benefits/0,14972,,00.html
21.
http://www.business.ml.com/BCPublic/Retirement/Resources/ArticlesAndTips/Article20050705DefinedB
enefitPlans.htm

				
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