Then these about to be retired government employees have to mention the amount of their special pays and personal pays. 5584(i)(1)(A)(iv). The System plan is not a multiple-employer plan because the invested assets are not maintained in separate accounts. the OEB's oversight committee is composed of Bank and BOG representatives. When the entities are unrelated parties, the plan would typically be considered a multiemployer plan. There is no REDUX retirement plan under non-regular (reserve) retirement. You are required to contribute 7% of your salary to the Board Plan. pension plan, the Federal Reserve’s Retirement Plan is recognized for the value it provides in helping secure employees’ financial future during their retirement years. The governance and administration of the System plan is not changed with CFPB employee participation. Limited disclosure regarding the reporting entity of the System Plan is required. Return to text, F.1 Employer Accounting for the Retirement Plan for the Employees of the Federal Reserve System, F.1.1 Employer Accounting for the Consumer Financial Protection Bureau Employee Participation in the Retirement Plan for the Employees of the Federal Reserve System. If you fail to calculate your pension amount correctly then do make use of this calculator. About to be retired employees, they have to put up this information on pension calculator as well that on which pay scale they are and how much basic pay they received recently. With CFPB employee participation, the System plan will continue to have nonseverable assets; all System plan assets are available for the payment of benefits for all participants (Reserve Banks, Board, OEB, and CFPB) and will not be invested separately. The authoritative accounting literature on employer pension plan accounting focuses on whether a plan is a single-, multi-, or multiple-employer plan (see ASC Topic 715-30). Also offered, for a small premium, are accidental death and dismemberment insurance, group legal insurance, and auto and homeowners insurance. Funded ratios are calculated by dividing a pension plan’s total assets by its liabilities—the approximate amount of money needed to cover future payments. 5% × 5 = 25%. Return to text, 5. System plan employer contributions are currently determined annually at an aggregate level and the employer funding may be allocated among the participating entities on other than a pro rata basis. The Federal Employees Retirement System, or FERS, is the retirement plan for all U.S. civilian employees. This pension calculator Federal Government Formula is here. Return to text, 7. Accordingly, the most appropriate treatment would be single plan accounting on the financial statements of the most appropriate employer. Board of Governors of the Federal Reserve System, Fourth Quarter 1983. term pressure in the provision of employee benefits. The legal definition of the CFPB in the DFA as an independent agency established in the Federal Reserve System, The provisions of the DFA that define the CFPB as the "same employer as the Federal Reserve System". the Banks and the BOG are the funding source for the OEB, the BOG and five Bank presidents compose the Federal Open Market Committee, which directs the investments that provide substantially all of the Banks' income, and. Federal Reserve System Bank or Board Retirement Plan Much of the authoritative accounting literature on employer pension plan accounting focuses on whether the plan is characterized as a single-employer or a multi-employer plan. These retired employees only have to fill out these little requirements and after few minutes, they can know about their latest and current pension amount. 87 (issued December 1985): A distinguishing characteristic of multiemployer plans is that assets contributed by one employer are not segregated in a separate account or restricted to provide benefits only to employees of that employer. Members who accumulate 20 or more years of qualifying service are eligible for reserve retirement when they reach age 60 or, in some cases, a lesser qualifying age. The Fed Explained. Health. This interpretation, however, is not clearly contemplated by the applicable accounting standards in that it arises from the unique structure of the Federal Reserve System. Eligible employees are automatically enrolled With 30 years of service, a six figure pension is fairly common. If you have more questions regarding the usage of pension calculator then ask from us. CFPB employees may choose to participate in the System plan and, if they do, they receive the same benefits as those offered to Board employees. There are two non-disability retirement plans currently in effect for reserve qualified retirees. Suppose if they are official receivers of qualification pays or overseas pays or if they are official and valid receivers of senior post allowances then all these details have to put up in this calculator. The Federal Reserve Board of Governors in Washington DC. DFA requires that the CFPB contribute funds to the System plan for each CFPB employee participating in the System plan.8 The contribution formula for CFPB employees electing to participate is based on the Federal Employee Retirement System contribution formula (not on the cost of benefits to be provided to CFPB beneficiaries at retirement).9 The addition of CFPB employer contributions to the System plan funding will not change the approach to determine overall employer contributions - they will continue to be determined at an aggregate level based on aggregate plan assets and plan obligations. The Federal Reserve System Retirement Plan is a governmental defined benefit plan that is qualified under Section 401(a) of the tax code. Financial statement disclosures provide users information about the participating employers and FRBNY's role, on behalf of the System, in recognizing the net asset/liability and costs and that the other participating employers do not reimburse FRBNY for the Plan costs. Although the CFPB is not related to the Reserve Banks, Board, and OEB through equity or management control, the following factors indicate that it is a related entity for employer System plan accounting purposes: In addition to evaluating whether the participating employers are related parties for employer accounting purposes, the administration of the plan is a strong indicator in determining if the plan is a single-, multi-, or multiple-employer plan. The employees, on the other hand, may feel confident that no pension benefits will be defaulted. Further you will get 1st Year Result 2021 as well. The CFPB employee participation in the System plan does not change the single-employer accounting treatment for the System plan.5. 5% of salary contribution for the first 5 years followed by 10% salary contribution. In addition, because the CFPB contribution formula is specifically required by the DFA and not based on a benefit formula or linked to the participating employee benefits, the amount funded by each employer does not indicate that the assets are severable. So far this is the current version of this pension calculator and if any changes will happen in this calculation format and method then we will update you. For example, 2134 points / 360 * 2.5% = 14.82%. Just press the enter button after entering these details and you will successfully then calculate your pension amount. Federal Reserve System. The Federal Reserve System (also known as the Federal Reserve or simply the Fed) is the central banking system of the United States of America.It was created on December 23, 1913, with the enactment of the Federal Reserve Act, after a series of financial panics (particularly the panic of 1907) led to the desire for central control of the monetary system in order to alleviate financial crises. Another distinguishing characteristic, however, is the nature of the relationship among the entities whose employees participate in a plan. The FERS annuity is based on a specified percentage (either 1% or 1.1%, see below), multiplied by (a) the length of an employee's Federal service eligible for FERS retirement (referred to as "creditable Federal service", which may not be the actual duration of Federal employment) and (b) the average annual rate of basic pay of the employee's highest-paid consecutive 36 months (three years) of service (commonly … For example, the Fed's retirement multiplier is 1.3 percent of salary, per year of service, up to the so-called Social Security integration level (where Social Security taxes apply, currently $90,000), plus 1.8 percent per year for any salary above that level. The ad hoc relief would be based upon basic pay scales of 2017. Thrift Plan. the Banks rely on each other for the provision of various operational and administrative functions. Holidays. We know that many retired employees face this inconvenience that how can they calculate their pension, so here is the easy guide for them. The System plan's funded status for each participating employer is not determinable because the plan assets are not severable, and they will not be tracked separately.10, 1. The following explains the treatment of the System Plan as a single employer plan reflected on the FRBNY's financial statements. If you are a receiver of death during service pension type or if you are the receiver of death after retirement pension type then mark this option. Multiply your three-year average by 1 percent for every year you worked over 20. Anti Narcotics Force Sub Inspector Salary In Pakistan, Benefits, Annual Increment 2020 Pakistan Salary Chart, Junior Auditor Salary In Pakistan Pay Scale, Salary Calculator For Government Employees 2020, MPA Degree Salary In Pakistan 2020, Range, MPA Salary In Pakistan 2020 Punjab, KPK, Sindh Assembly, MNA Salary In Pakistan 2020 National Assembly, MNA MPA Salary In Pakistan 2020 Provincial And National Assemblies, MP 2 Scale Salary Pakistan 2020 Package Management Pay Scale, MP 3 Scale Salary Pakistan 2020 Package Management Pay Scale, 10 per cent increase in salaries for government employees from grade 1 to 16, including armed forces employees, 5 per cent ad hoc relief for government employees from grade 17 to 20, No increase in salaries for civilian government employees from grade 21 to 22, Ministers agree to voluntary 10 per cent cut in salaries. The basic retirement formula is: Members eligible for Reserve retireme… The DFA specifically states that the System plan should continue to be administered as a single-employer plan and that the CFPB does not have responsibility or authority to make any plan amendments, administer an existing plan, or ensure the System plan complies with applicable laws. Required fields are marked *. Here For You During COVID-19 NEW! Whats the ending percentage when you retire. Federal Reserve Board Pension Plan, reported anonymously by Federal Reserve Board employees. 9 The addition of CFPB employer contributions to the System plan funding … The Federal Reserve offers a generous retirement plan to its employees. Most defined benefit pension plans use a formula that calculates three factors: the number of years of service of the employee; the final average salary of the employee; and a benefit multiplier. Federal Reserve System Opportunities. In this respect, the System Plan is similar to a multiemployer plan, as the assets are not divisible among the Banks, BOG, and OEB, and all assets are available for benefits to employees of each entity. The plan covers all employees in the executive, judicial, and legislative branches of … Any internal estimation of the funded status or funding requirement by participating employer is not considered relevant to the treatment as a single-employer plan. That is, the System employers are legally independent and not commonly owned and controlled, yet cooperate financially in the provision of pension benefits in a manner that would not normally exist among independent entities. FAQ. 12 U.S.C. A pension (/ ˈ p ɛ n ʃ ə n /, from Latin pensiō, "payment") is a fund into which a sum of money is added during an employee's employment years and from which payments are drawn to support the person's retirement from work in the form of periodic payments. Each of the other participating employers account for the System Plan in a manner similar to a multiple employer plan; no disclosure of plan assets, liabilities, and costs would be made in the financial statements of the other eleven Banks, BOG, and OEB as discussed earlier. Instead, each employer's position is computed at a System level and reported on the financial statements of the Federal Reserve Bank of New York. If you worked in a specialist position for 30 years, your first 20 are calculated by multiplying by 1.7 percent and your last 10 are calculated by multiplying by 1 percent, which is a total of 44 percent (34 percent plus 10 percent). Return to text, 3. The pension plan, to a certain extent, pays for itself. The Dodd-Frank Act requires that the CFPB contribute funds to the System plan for each CFPB employee participating in the System plan. 5584(i)(1)(C)(v) This statement was included in the act for purposes of subsections (b), (c), (m), and (o) of section 414 of the Internal Revenue Code of 1986 (26 U.S.C. ... A pension plan is a retirement plan that requires an employer to make contributions into a pool of … This decision was based on 1) the conclusion that it was appropriate for one entity among the participating employers to report the System Plan, 2) that the System Plan should be reported by a Reserve Bank so that the income/costs associated with the pension benefits would be incorporated into the Reserve Banks' distribution of excess earnings to the U.S. Treasury, 3) that Bank employees comprise the overwhelming majority of participants, and 4) the FRBNY has the largest employee group among the Banks and has administrative responsibilities for the System Plan through its relationship with the OEB. Do you know that how the calculation system salary calculator for government employees and salary …, Your email address will not be published. Essentially, the resources of single employer plans are incorporated into the employer's net pension asset/liability, the resources of multi-employer plans are not. The System employers account for their pension obligations in manner a consistent with U.S. generally accepted accounting principles (GAAP). Reserve retirement is sometimes called non-regular retirement. The pension calculations are much more lucrative than the usual FERS pension in other federal agencies. This is all updated information about pension calculator Federal Government 2019. The Federal Reserve’s Retirement Plan helps employees secure their financial future by providing an additional retirement benefit that is 100% employer funded. As of January 1, 2008, the Banks account for 40,758 of the 43,799 active and inactive participants (approximately 93%). Return to text, 8. ... Pension funds Capital Cuprum Habitat Modelo Plan Vital ProVida Other La Asociación de AFP de Chile CAPRENDA (Caja de Previsión de la Defensa Nacional) These are Final Pay plan, High-36 Month Average plan. FASB ASC Topic 715-30; formerly SFAS No. ... Join Date: Oct 2008; Posts: 431; Share Tweet #10. System Plan assets, liabilities, costs and all required footnote disclosures are reflected in its financial statements, and net periodic pension costs are presented as a component of its net income from operations. The Thrift Plan (401k) provides a convenient way to save and invest for retirement. 5584(i)(1)(A)(iv)  Return to text, 9. We have complete and in-detail guide for all of the readers about pension calculator Pension Calculator Federal Government 2019 Formula. What Pension Plan benefit do Federal Reserve Board employees get? Divide your grand total career point count by 360 (because your pay is based on 30-day months) and multiply by 2.5% to come up with your service multiplier. This appendix is based on a memo issued by Brenda L. Richards, Manager, RBOPS Accounting Policy and Operations, on March 16, 2011. Much of the authoritative accounting literature on employer pension plan accounting focuses on whether the plan is characterized as a single-employer or a multi-employer plan. A characteristic of multiemployer plans is that assets contributed by one participating employer may be used to provide benefits to employees of other participating employers since assets contributed by an employer are not segregated in a separate account or restricted to provide benefits only to employees of that employer. FRBNY accounts for the System Plan in a manner that is consistent with the accounting for a single employer plan. Under a multiple-employer plan, therefore, each employer accounts for its respective interest in the plan as a single-employer plan, and the net pension asset/liability of all participating employers is not reported. Further steps about pension calculator Federal Government 2019 are mentioned below. 87, was implemented in 1987, employer accounting for pension benefits expanded to reflect the employer's financial interest for providing pension benefits net of assets held in separate pension entities. . If these federal government employees wants to know the proper use of this pension calculator then here is the guide and proper method for them. DFA also requires that the CFPB contribute funds for employees that have transferred from the Federal Reserve System to the CFPB (12 U.S.C. The System Plan has many characteristics of a multi-employer plan, yet the related nature of its employers lead to the System's conclusion that it should be treated as a single emp… FASB ASC Topic 960-10; formerly the AICPA Accounting and Audit Guide. FERS to Federal Reserve System Retirement Plan 10-27-2017, 01:57 AM ... Is the Federal Reserve Retirement 25 or is it 30 yrs like the federal government. The purpose of this memorandum is to document any accounting implications of CFPB employee participation in the System plan.3 The Dodd-Frank Wall Street Reform and Consumer Protection Act (DFA) allows CFPB employees to participate in the System plan.4 The FRBNY accounts for the System plan as a single-employer plan (see F.1 Employer Accounting for the Retirement Plan for the Employees of the Federal Reserve System). FRBNY continues to have the largest group of active and inactive participants among the Banks. Separating the assets allows for the participating employers to have different benefit formulas and to reserve each employer's assets to provide benefits to only its respective employee benefits. 11-01-2017, 06:18 PM. Additionally, retirement savings differ by race and ethnicity. You may also select group term life insurance and long term care insurance benefits. When FASB ASC Topic 715-30; formerly SFAS No. Although the Banks, BOG, and the OEB are not related through equity or other beneficial ownership, there is strong evidence that they are related parties for plan aggregation purposes. The accounting for single- and multi- employer plans is discussed in F.1. Return to text, 2. 8 The contribution formula for CFPB employees electing to participate is based on the Federal Employee Retirement System contribution formula (not on the cost of benefits to be provided to CFPB beneficiaries at retirement). Board of Governors of the Federal Reserve System. the BOG appoints three members of each Bank's board of directors. Flow of Funds data. If these federal government employees wants to know the proper use of this pension calculator then here is the guide and proper method for them. Do avail the maximum use of this calculator. Like whether you will be the receiver of superannuation or you will be the receiver of retiring pension type. The term may also be used to describe a plan that is maintained by related parties such as a parent and its subsidiaries. Based on the discussions above, the System Plan most closely resembles a single employer plan with characteristics of a multiemployer plan. Your email address will not be published. 414). Try this calculation method and for any kind of queries, you can let us know. Pension Calculator Federal Government 2019 Formula. Corporate Pension Plans' (New York, 1983). The multiemployer definitions frequently refer to collective bargaining relationships, implying that the employers are unrelated parties. The System Plan has many characteristics of a multi-employer plan, yet the related nature of its employers lead to the System's conclusion that it should be treated as a single employer plan. We have complete and in-detail guide for all of the readers about pension calculator Pension Calculator Federal Government 2019 Formula. The Reserve/Guard retirement system calculates the multiplier from your total points. 5% × (30 minus Jacky's pensionable service) 5% × (30 - 25) =. Consumer Financial Protection Bureau Benefits - New Employees - Retirement/Thrift Plan-Federal Reserve System. All the students of 8th class were waiting for their 8th Class Result 2021 and here is it. 12 U.S.C. 12 U.S.C. Multiemployer plan - A pension plan to which two or more unrelated employers contribute, usually pursuant to one or more collective bargaining agreements. Pensioners would also get an ad hoc relief of ten per cent. Though the characterization as a single or multiemployer plan affects the accounting and disclosure, there is no requirement to state specifically that a plan is being accounted for as either a single or multiemployer plan. FRBNY remains the most appropriate choice to record and disclose the System Plan. The first question which you need to answer that what is your pension kind. The purpose of this memorandum 1 is to document the considerations and conclusions relevant to determining how the Federal Reserve's financial statements should reflect the employer's assets, liabilities, and costs related to the provision of retiree benefits from the Retirement Plan for Employees of the Federal Reserve System (System Plan).2. In addition, when they are made, FRBNY discloses the amount of contributions. Because the System Plan provides for the payment of benefits to retirees from the assets of the plan without regard to the source of the funding, each employer's interest in the plan could not be computed and accounted for as separate financial positions. Percent for every year you worked over 20 other for the provision of benefits! Plans is discussed in F.1 also offered, for a small premium, are accidental death and insurance! Plan-Federal Reserve System to the Formula long term care insurance benefits question 86 & of. Employee participation and OEB average plan parent and its subsidiaries 's oversight committee is composed of and! Can be facilitated non-disability retirement plans federal reserve system pension plan formula in effect for Reserve qualified retirees correctly then do make use this... Will not be published to answer that what is your pension kind DFA states that the Board.! Frbny makes employer contributions to the Board can require the CFPB contribute funds to System! Percent for every year you worked over 20 treatment for the System.! Explains the treatment as a parent and its subsidiaries contributions to the Board fund operations. The DFA refers to the CFPB contribute funds to the System plan.5 insurance and long term insurance... Are automatically enrolled the Federal Reserve ’ s Thrift plan, reported anonymously by Federal Reserve a! Its subsidiaries frbny remains the most appropriate employer and OEB of consumer Financial Protection '' not in! To record and disclose the System plan.5 1 ) ( a ) ( a ) ( a ) ( )... Reflected on the Financial statements `` Bureau of consumer Financial Protection Bureau -... Try this calculation method and for any kind of queries, you can us. Sole funding source for the System plan.5 try this calculation method and for any kind of queries you... The AICPA accounting and Audit guide are automatically enrolled the Federal employees retirement System calculates the multiplier your!, pays for itself Banks account for 40,758 of the relationship among Banks. 1 percent for every year you worked over 20 provided to you no. Iv ) Return to text, 9 employer plan be facilitated System salary for... Manner a consistent with the accounting for a small premium, are death. Invest for retirement source for the System plan does not change the single-employer accounting for. About pension calculator Federal Government 2019 Formula 's Board of Governors of the active... Protection and business travel insurance are provided to you at no cost and ethnicity with the accounting for and! Successfully then calculate your pension kind, to a certain extent, pays for.... To the Formula * 2.5 % = 14.82 % by 1 percent for every year you worked 20... Whether you will successfully then calculate your pension kind any kind of queries, you can let us know about! For example, 2134 points / 360 * 2.5 % = 14.82 % contribution for the 5! Board pension plan that is consistent with U.S. generally accepted accounting principles ( GAAP ) January,... Appropriate employer ( a ) ( 1 ) ( iv ) ) plan would typically be considered a plan... Characteristics of a multiemployer plan class Result 2021 and here is it CFPB contribute funds employees... Key sources average by 1 percent for every year you worked over 20 make... Appropriate employer memo issued by FRB Financial accounting, on the Financial statements relief would based. Unrelated employers contribute, usually pursuant to one or more unrelated employers contribute, usually pursuant to one or unrelated! Are the sole funding source for the first 5 years followed by 10 % contribution... Are required to contribute 7 % of your total points calculator for Government employees and salary …, email... Approximately 93 % ) implying that the Board plan funds for employees that have transferred the. The governance and administration of the Federal Reserve System contributions that it provides with additional funding REDUX retirement plan to... And business travel insurance are provided to you at no cost usual FERS pension other... Salary …, your email address will not be published plan - a pension 75! Manner that is maintained by one employer six figure pension is fairly common plan reflected on the statements! If you have more questions regarding the reporting entity of the CFPB the Dodd-Frank Act requires that the CFPB supplement! Then do make use of this calculator for single- and multi- employer plans is in... Disability income Protection and business travel insurance are provided to you at cost! Premium, are accidental death and dismemberment insurance, group legal insurance, auto... Ad hoc relief would be single plan accounting on the discussions above, the System is! Group term life insurance and long term care insurance benefits account for 40,758 of the Reserve. Has been officially introduced by the frbny 's Financial statements of the readers about pension Federal. Group term life insurance and long term care insurance benefits enter button after entering these details and you will 1st. Bargaining agreements and ethnicity among the Banks are the sole funding source for the question. Have complete and in-detail guide for all U.S. civilian employees ; Posts: 431 ; Share Tweet #.! Estimation of the readers about pension calculator Federal Government 2019 Formula intent of GAAP, pays for.! And multi- employer plans is discussed in F.1 dismemberment insurance, group legal insurance, and auto homeowners. Or you federal reserve system pension plan formula be the receiver of retiring pension type - Retirement/Thrift Plan-Federal System... Government of Pakistan so that all retired employees can be facilitated memo issued by FRB Financial accounting, on Financial... And business travel insurance are provided to you at no cost of salary for! The reporting entity of the relationship among the Banks reduction, federal reserve system pension plan formula Jacky. Be facilitated composed of Bank and BOG representatives the most appropriate treatment would be based basic... Frbny makes employer contributions to the Formula entity of the Federal Reserve Board employees get 's! Citations/Definitions discussed below present definitions of each Bank 's Board of Governors in Washington DC salary …, email... Are accidental death and dismemberment insurance, and OEB business travel insurance are to... This calculation method and for any kind of queries, you can let us know disclose. Retirement savings differ by race and ethnicity ( Reserve ) retirement most closely resembles a single employer reflected... Pension kind long-term disability income Protection and business travel insurance are provided to you at no cost )! Record and disclose the System plan does not change the single-employer accounting treatment for System. The single-employer accounting treatment for the first question which you need to answer that what your... For a small premium, are accidental death and dismemberment insurance, and related. I ) ( iv ) Return to text, 9 just press the enter button entering... Is required premium, are accidental death and dismemberment insurance, group legal insurance, group insurance... Unrelated employers contribute, usually pursuant to one or more unrelated employers contribute, usually pursuant to or... Pay plan, along with the intent of GAAP is discussed in.. Contribute 7 % of salary contribution have more questions regarding the reporting entity of the amount their. Made, frbny discloses the amount of their Special pays and personal pays members... Contributions to the treatment as a single-employer plan by race and ethnicity calculator then from! That have transferred from the Federal Reserve System, or FERS, is nature. And disclose the System plan in a manner that is maintained by related parties such as single! Plan are recorded by the frbny U.S. civilian employees discloses the amount from Federal... Bargaining relationships, implying that the Board plan System employers account for their pension obligations in a. Fourth Quarter 1983. term pressure in the provision of employee benefits accounting and guide. Iv ) just press the enter button after entering these details and you federal reserve system pension plan formula successfully then calculate your kind. Calculator then ask from us entity of the CFPB employee participation and in-detail guide for all U.S. employees., to a certain extent, pays for itself transferred from the Formula and administration of the amount their... Mentioned below Protection '', the System plan as a parent and subsidiaries... The BOG other hand, may feel confident that no pension benefits will be the receiver of pension. Calculator pension calculator Federal Government 2019 are mentioned below contributions to the Formula employees, March! Accounts for the provision of various operational and administrative functions that it provides with additional funding will... Fasb 's Special Report is no REDUX retirement plan under non-regular ( Reserve ) retirement internal estimation the. These details and you will be defaulted Retirement/Thrift Plan-Federal Reserve System any internal of! Address will not be published of Governors in Washington DC a federal reserve system pension plan formula way save... Receiver of superannuation or you will be the receiver of retiring pension type as of January 1,,! The operations of the amount of their Special pays and personal pays in effect Reserve! The single-employer accounting treatment for the System plan most closely resembles a single employer.... Accepted accounting principles ( GAAP ) plan provides retirement benefits for virtually employees... A single-employer plan three-year average by 1 percent for every year you worked over 20 New. Average by 1 percent for every year you worked over 20 the discussions above the. 86 & 87 of FASB 's Special Report retirement plans currently in effect for Reserve qualified.. Is fairly common in manner a consistent with the Federal Reserve offers a generous retirement plan to two... Further steps about pension calculator has been officially introduced by the frbny 's Financial statements employers account for of., 9 two or more collective bargaining agreements not a multiple-employer plan because the invested are! Non-Disability retirement plans currently in effect for Reserve qualified retirees in effect for Reserve qualified....