Federal Employees Almanac



The following chapters we updated on 2/19/2012: Chapter 1, Sec.2, Chapter 3, Sec. 4

This is our 59th year of publishing the Federal Employees Almanac, and as always, we have gathered the knowledge of our experienced experts to provide you with a single source of the detailed information you need to enhance your life at work. We will continue to inform you via updates to our website, www.FederalDaily.com.

As in past years, you'll find everything you need in the Federal Employees Almanac, including updated pay tables, a leave chart, and per diem rates. You will see new details on each of the federal insurance programs, including dental and vision plans, long-term care options, and pre-tax health and dependent care accounts, as well as the most recent policies on leave, hiring, promotions, and other key areas of interest.

You'll also find the latest changes in special personnel systems at the Defense Department and other agencies, with details on policies that govern pay, appeal rights, collective bargaining rights, and more.

The Federal Employees Almanac owes its accuracy and comprehensiveness to the invaluable contributions of some of the top benefits experts in the field. We would like to thank Reginald M. Jones, former director of retirement and insurance policy at the Office of Personnel Management, for his work on this and previous Almanacs. Thanks also go to Mike Huffman for his updates to the Taxes chapter and to Connie Lightner for her updates to the U.S. Postal Service chapter.

As you page through your new Almanac and refer to it again and again in the coming year, we think you will see why it has remained the most trusted source of federal career information for nearly 60 years.

Federal Workforce in 2011: The Year in Review

Chapter 1 -- Pay

Section 1 -- Main Federal Pay Schedules and Systems
General Schedule * Federal Wage System * U. S. Postal Service * Executive Schedule, Congressional and Judicial Pay * Senior Executive Service * Other High-Level Systems * Special Salary Rates * Firefighters * Law Enforcement Officers * Transportation Security Administration * Other Pay Systems

Section 2 -- General Pay Computation Procedures
Worksite for Location-Based Pay Purposes * Pay Caps * Aggregate Limit on Compensation * Military Retirees: Dual Compensation Rules

Section 3 -- Annual Pay Adjustments
The Federal Wage System: Background * Wage Grade Locality Pay Procedures * GS Annual Increases: Background * GS Locality Pay Procedures * GS Locality Pay Boundaries

Section 4 -- Other Pay Increases, Allowances or Actions
Within-Grade Increases * Quality Step Increases * Pay Upon Promotion * Maximum Payable Rate * Grade and Pay Retention * Superior Qualifications and Special Needs Pay-Setting Authority * Incentive Awards and Payments * Non-Foreign Area Allowances and Differentials * Extended Assignment Incentives * Danger Pay * Foreign Post (Hardship) Differential * Foreign Language Proficiency Pay * Hostile Fire Pay * Evacuation Payments * Supervisory Differentials * Physicians Comparability Allowances * Uniform Allowances * Remote Worksite Allowances * Garnishment * Back Pay Awards

Section 5 -- Pay Flexibilities
Agency-Based Discretionary Authorities * Authorities Available with OPM and/or OMB Approval * Recruitment, Relocation and Retention Payments * Pay Banding

Section 6 -- Overtime Pay
General Overtime Pay Rights * Overtime Pay: Exempt and Nonexempt Status * Basic Overtime Pay Computations * Overtime Caps * Overtime vs. Compensatory Time Off * Overtime for Training * FLSA Claims

Section 7 -- Premium Pay
Sunday Pay * Holiday Pay * Night Differential Pay * Environmental Differential Pay * Hazardous Duty Pay * Administratively Uncontrollable Overtime * Availability Pay * Standby-Duty/On-Call Time * Call-Back Pay

Section 8 -- Severance Pay
General Rights and Procedures * Severance Payments and Re-Employment

Section 9 -- Flexible Spending Accounts
Elections * How Accounts Work * Dependent Care Accounts * Health Care Accounts * Claims * Status on Separation * For More Information

Section 10 -- Deductions from Pay
Mandatory Deductions * Tax Withholding * Other Deductions

Section 11 -- 2012 Pay Tables and Schedules
Annual Salaries of Top U. S. Government Positions * Executive Schedule * Congressional Salaries * Judicial Salaries * Law Enforcement Officers Base Table * Administrative Law Judges * Foreign Service Schedule * Veterans Health Administration Pay Tables * General Schedule Pay Raises Since 1958 * Comparison of Pay Raises for Military, General Schedule and Wage System Since Fiscal 1985

Chapter 2 -- Insurance

Section 1 -- Federal Employees Health Benefits Program
General Description * Patients' Rights * Questions, Complaints and Appeals * FEHB Eligibility and Enrollment Rules * FEHB Plan Options * FEHB Premium Rates * Pretax Payment of FEHB Insurance Premiums * Changes Outside of Open Season * Preadmission Certification Procedures * Coordination of Benefits * Temporary Continuation of Coverage * FEHB and Medicare * FEHB, Tricare and CHAMPVA * FEHB Coverage After Retirement * Direct Payment of Premiums * For More Information * Contacting FEHB Plans

Section 2 -- Federal Employees' Group Life Insurance Program
General Coverage Rules * Basic Life Insurance * Option A--(Standard Optional Insurance) * Option B--(Additional Optional Insurance) * Option C--(Family Optional Insurance) * Adding Coverage * Monthly Premiums for Annuitants * Bi-Weekly Premiums for Employees * Salary Changes * Filing a FEGLI Claim * FEGLI Beneficiaries: Order of Precedence * FEGLI Benefit Payments * Assignment of Benefits * Living Benefits * Discontinuing FEGLI Coverage * Converting to an Individual Policy * Life Insurance and Workers' Compensation * Life Insurance in Retirement * Retirees and Compensationers: Coverage and Premiums * Direct Payment of Premiums * For More Information

Section 3 -- Federal Long-Term Care Insurance Program
Eligibility * Enrollment * Underwriting * Changes Under Second Contract * Benefit Choices * Premiums * Alternative Insurance Plan/Service Package * Types of Care Covered * Benefit Eligibility Determination and Appeals * Tax Treatment * For More Information

Section 4 -- Federal Employees Dental and Vision Insurance Program
Eligibility * Enrollment * Vision Benefits * Dental Benefits

Chapter 3 -- Retirement

Section 1 -- Retirement Systems: General Description
Basic Federal Systems and Coverage * Retirement Systems: Basic Objectives and Design * Federal Retirement Plan Financing * CSRS and FERS: General Eligibility Requirements * Retirement Misenrollments * Death Before Retirement * FERS Benefits Payable to Survivoring Spouses of Employees Who Die in Service * Retirement: Main Types and Eligibility Conditions * Annuity Bar for Security Offenders

Section 2 -- Employee Contributions
Required Contributions from Employees * Refunds of Contributions at Separation * CSRS Voluntary Retirement Contributions

Section 3 -- CSRS and FERS: Service Credit Rules
Creditable Service: General Rules * Credit for Unused Sick Leave * Chart for Converting Unused Sick Leave Into Increased Service Time Credit for Higher Annuities * Redeposit Service * Non-Deduction Service * Deemed Deposits and Redeposits * Creditable Military Service * Payments to Capture Military Service Credit * Interest Rates

Section 4 -- Computation of CSRS and FERS Benefits
General Procedure * High-3 Salary Base * CSRS and FERS: Basic Annuity Computations * Earned CSRS Retirement Percentages Based on Years of Service * Computing Annuities with FERS and CSRS Components * Computing CSRS Offset Benefits * Computing Annuities that Include Part-Time Service * Non-Foreign Area Service * Special Retirement Supplement * Computing Deferred Retirement Benefits * Commencing Date of Annuities * General Types of Survivor Annuities * Insurable Interest Annuity Reduction * Survivor Benefits for Children * Death Benefits when No One is Eligible for Survivor Annuity * Applying for Retirement and Survivor Benefits * Retirement Information and Services* Commonly Used Retirement Forms * Addresses for Specialized Retirement Functions * How to Contact OPM

Section 5 -- Early Retirement
Definition of Terms * Early Voluntary Retirement * Civil Employees * Federal Employees Retirement System (FERS) Table * Factors for Determining Reduction in Basic Annuity Retirement * Discontinued Service Retirement * Other Early Retirement Rules and Considerations * Advantages * Retirement * Applying for Early Retirement

Section 6 -- Disability Retirement
General Description * Eligibility Rules for Disability Retirement * Time Limits and Appeal Rights * Disability Determination Process * Periodic Medical Examinations * CSRS Disability Computations * FERS Disability Computations * Survivor Benefits * Recovery Capacity * Federal Re-Employment Rules * Taxation of Disability Benefits

Section 7 -- Alternative Form of Annuity: Lump-Sum Benefit
General Description * Present Value Factors * CSRS/FERS Benefits at a Glance * IRA Rollovers

Section 8 -- Specific Annuity Rules Applying to Special Groups
General Description * CSRS Special Group Rules * FERS Special Group Rules

Section 9 -- Social Security Benefits
General Description * Coverage of Federal Employees * Credits and Insured Status * Paying Taxes and Reporting Earnings * Monthly Benefit Payments * Annual Benefit for Workers Starting Benefits at Full Retirement Age * Computation of Social Security Benefits * Social Security Disability Benefits * Disabled Worker Annual Benefit Amounts * Social Security Survivor Benefits * Suvivor Annual Benefit Amounts * Age to Receive Full Survivor Benefits * Dependent Benefits * The Earnings Test * Windfall Elimination Provision * Government Pension Offset * One-Time Death Benefit Payment * Applying for Social Security Benefits * When Benefit Payments Start * Contacting Social Security

Chapter 4 -- Post-Retirement

Section 1 -- Overview

Section 2 -- Survivor Benefits
Changing the Survivor Election for Your Spouse After Retirement * Electing Survivor Benefits for a Spouse Acquired After Retirement * Electing Survivor Benefits for a Former Spouse if Your Marriage Terminates After Retirement * Changing an Insurable Interest Annuity Election for a Current Spouse to a Regular Survivor Annuity Election * Termination of the Reduction in Your Annuity to Provide a Survivor Benefit

Section 3 -- Cost of Living Adjustments (COLAs)
General Rules and Procedures * Retiree COLAs of Recent Years * CSRS COLAs * FERS COLAs

Section 4 -- Re-Employment of Annuitants
General Rules * DoD Authority * FBI Authority * Intelligence Community Authority * 'Exceptional Needs' Appointments * Limited Time Appointments * Other Exceptions * Effect on CSRS Annuity * Effect on FERS Annuity * Leave Policies * Supplemental and Redetermined Annuities * Disability Retirees * Health Insurance * Life Insurance * Long-Term Care Insurance * Dental and Vision Insurance * Flexible Spending Accounts * Thrift Savings Plan * Buyouts * Employment in the Private Sector

Chapter 5 -- Leave and Other Benefits

Section 1 -- Paid Time Off
General Leave Rules * Qualifying Family Members * Sick Leave Accrual and Accumulation * Annual Leave Accrual and Accumulation * Annual Leave Accrual Rates * Restoration of Forfeited Annual Leave * Leave Year Dates * Lump-Sum Payments * SES Members: Annual Leave Rules * Holidays * Time Off as an Incentive * Compensatory Time Off * Compensatory Time Off for Travel * Military Leave * Court Leave * Home Leave * Shore Leave

Section 2 -- Other Authorized Uses of Leave
Childbirth * Adoption * Leave for Bone Marrow or Organ Donation * Absence for Funerals * Leave for Family Care or Bereavement Purposes

Section 3 -- Leave Sharing
General Leave Sharing Rights * Leave Transfer Program * Leave Bank Program * Emergency Leave Transfer Program

Section 4 -- Unpaid Leave
Leave Without Pay * Excused Absences * Family and Medical Leave Act * Time Off for Family Obligations

Section 5 -- Federal Employees' Compensation Act (Workers' Compensation Benefits)
General Rules and Procedures * Labor Department District Offices Workers' Compensation Programs * FECA Coverage Rules * FECA Compensation Payments * Schedule Awards * Medical Care Benefits * Survivor and Death Benefits * Recovery and Job Restoration * Claims-Filing Time Limits * Administration * Appeals

Section 6 -- Disability Retirement vs FECA Benefits
General Relationship * Benefit Differences and Choices * Impact of Separation * Benefit Payment Procedures 255 Simultaneous FECA and Retirement Payments * Refunds of Retirement Contributions * Impact on Retirement Service Credits * Survivor Benefit Considerations * Impact on TSP Participation

Section 7 -- Unemployment Compensation
UC Benefit Eligibility Criteria * UC Benefit Payments * UC Claims-Filing Procedures

Section 8 -- Medicare
General Rules * Hospital Insurance (Part A) * Medicare (Part A): Hospital Insurance-Covered Services Per Benefit Period * Medical Insurance (Part B) * Medicare (Part B): Medical Insurance-Covered Services Per Calendar Year * Medicare Health Plan Choices * Prescription Drug Benefits

Chapter 6 -- Thrift Savings Plan

Section 1 -- General TSP Rules and Procedures
Investments, Matches and Limits * Starting, Changing, Reallocating and Stopping Investments * Interfund Transfers * Valuation of Accounts * Vesting Requirements * Tax Status of Investments * Roth Accounts * Catch-Up Contributions * Transfers into the TSP * Military Reserve TSP Accounts * Catch-Up Contributions for Reservists * Account Information * Federal Retirement Thrift Investment Board

Section 2 -- TSP Investment Options and Fund Performance
General Investment Options * How Returns Are Calculated * Government Securities Investment (G) Fund * Common Stock Index Investment (C) Fund * Fixed Income Investment (F) Fund * Small Capitalization Stock Index Investment (S) Fund * International Stock Index Investment (I) Fund * The L Funds * Annual TSP Fund Return Rates * Investment 'Window' * Investment Performance Information

Section 3 -- TSP Loans and In-Service Withdrawals
Loans * In-Service Withdrawals

Section 4 -- Post-Service Withdrawals from TSP Accounts
General Withdrawal Rights and Procedures * Withdrawal Options * Monthly Annuity Amounts * Approximate Monthly Annuity Payments Per $1,000 of Plan Balance * Spousal Rights * Withdrawal Requests * Transferring Your TSP Account * Taxation of Withdrawals * Reporting Changes in Personal Information

Section 5 -- Leaving Your Money in the TSP
General Rules and Procedures * Restrictions on Leaving Your Money in the TSP

Section 6 -- Death Benefits
Beneficiary Designations * Distributions and Order of Precedence

Section 7 -- TSP Materials and Contacts
Forms * Fact Sheets * Booklets * Tax Notices * ThriftLine * Online * Service Office

Chapter 7 -- Divorce, Legal Separation, and Annulment

Section 1 -- Benefits Impact of Divorce
Basic Effects of Divorce or Separation * Effect on Designations of Beneficiary * Effect on Insurance Coverage

Section 2 -- Impact on Retirement Benefits
General Considerations * Payment of Portion of Retiree's Annuity * Refunds of Retirement Contributions * Survivor Annuity to Former Spouse * Insurable Interest Annuity * Garnishment of Benefits * Restrictions * Orders Affecting Military Retired Pay * OPM's General Process

Section 3 -- Impact on Health Insurance Coverage
General Eligibility Rules * General Coverage Procedures

Section 4 -- Impact on Life Insurance Coverage
General Rules and Procedures * Court-Ordered Assignment

Section 5 -- Impact on Thrift Savings Plan Accounts
General * Divorce, Separation, or Annulment Decrees * Child Support or Alimony Decrees * Calculating the Amount of Entitlement * Tax Treatment

Section 6 -- Garnishment for Child Support or Alimony
General Rules and Procedures * Maximum Garnishment Amounts * Procedures

Section 7 -- References

Chapter 8 -- Employment Procedures and Policies

Section 1 -- Hiring and Placement
General Hiring Procedures and Policies * Vacancy Announcements * Candidate Assessment and Probation * Types of Appointments * Special Recruitment, Hiring and Placement Programs * Temporary Positions * Seasonal Employment * Part-Time Positions * Classification and Job Grading Standards * Holding More Than One Job * Employment of Relatives * Reinstatement Rights * Transfers * Transfer of Function (When Jobs Move) * Hardship Transfers * Official Duty Station * Reassignment * Overseas Employment * Combat Zone Assignments * Foreign Service * Judicial/Legislative Branch Employment * Non-Appropriated Fund Positions * Personal Services Contracts

Section 2 -- Work Scheduling
Alternative Work Schedules * Job Sharing for Part-Time Workers * Telecommuting * Family-Friendly Schedules and Work
Arrangements * Volunteer Activities * Preventive Health Services and Screenings * Lunch Breaks * Work Observances * Weather Dismissal Policy * Emergency Dismissal Procedures * Emergencies that Prevent Employees from Reporting for Work * Furloughs Due to Extended Emergencies * Other Emergency Policies * Pandemic Flu

Section 3 -- Evaluation and Advancement
Performance Appraisal Systems * Training and Professional Development * Promotions * Career Ladder Promotions * Executive Core Qualifications

Section 4 -- General Employment Policies
Security Clearances * Discipline * Administrative Grievances * Educational Credentials * HIV/AIDS in the Workplace * Health Promotion * Genetic Information * Drug Testing * Alcohol Policy * Smoking Policy * Domestic Partners * Child Care * Elder Care * Payment of Expenses to Obtain Professional Credentials * Payment of Liability Insurance Premiums * Student Loan Repayments * Public Transit Subsidies * Waivers of Collections * Combined Federal Campaign * Personal Use of Office Equipment * Telephone Use * Freedom of Information Act * Privacy Act * Religious Freedom Guidelines * Association Rights * Benefits Upon Death in Service

Section 5 -- Separation Before Retirement Eligibility
Thrift Savings Plan * Federal Employees' Group Life Insurance * Federal Long-term Care Insurance Program * Federal Employees Health Benefits Program * Federal Dental and Vision Benefits Program * Flexible Spending Accounts * Retirement--FERS * Retirement--CSRS

Section 6 -- Labor-Management Relations
Union Organizing * Bargaining Units * Exclusions for Security Reasons * Negotiations * Management Rights * Employees' Rights * Union Rights * Negotiated Grievance Procedures * Unfair Labor Practices * Official Time * Strikes * Labor-Management Cooperation

Section 7 -- Alternative Personnel Practices
Overview * Government-Wide Personnel Flexibilities * Title 5 Exemptions * Demonstration Projects * Defense Department Research Laboratory Projects * Permanent Demonstration Projects * Department of Defense * Department of Homeland Security * Other Major Alternative Personnel Authorities * Performance-Based Organizations

Section 8 -- Veterans' Employment Benefits
General Preference Policy * Veterans' Hiring Preference * Noncompetitive Appointments * Veterans' Appeal Rights * Veterans' Rights in RIF Situations * Disabled Veterans Affirmative Action Program * Employment Rights of Those on Military Duty

Section 9 -- Senior Executive Service
General Rules and Procedures * Determining Pay * Awards and Bonuses * Other Policies * Executive Development * Applying for SES Positions

Chapter 9 -- Downsizing Policies

Section 1 -- Reductions-in-Force and Furloughs
General Rules and Procedures * Competitive Areas and Levels * Retention Registers, Competitive Service * Excepted Service * SES RIF Procedures * Employee Release Order * RIF Notices and Records * Rights to Other Positions * Use of Vacant Positions * RIF Appeals and Grievances * Transfer of Function * RIF-Related Benefits * Health Insurance in RIFs * Life Insurance in RIFs * Other Insurance in RIFs * Retirement Benefits in RIFs * Thrift Savings Plan * Furloughs

Section 2 -- Career Transition Assistance
General Rules and Procedures * Career Transition Assistance Plans * Re-Employment Priority Lists * Interagency Career Transition Assistance Plans * Job Vacancy Information * Defense Department RIF and Placement Benefits

Section 3 -- Buyouts (Voluntary Separation Incentive Payments)
General Rules and Procedures * DoD Authority * Buyouts for Restructuring * Buyouts for Downsizing

Chapter 10 -- Agency Roles and Responsibilities

Section 1 -- Office of Personnel Management
General Responsibilities and Procedures * Compensation and Leave Claims * Position Classification Appeals * OPM Oversight and Accountability Groups * Fair Labor Standards Act Claims * Key OPM Officials

Section 2 -- Equal Employment Opportunity Commission
General Responsibilities and Procedures * Title VII of the Civil Rights Act * Equal Pay Act * Rehabilitation Act * Americans with Disabilities Act * Age Discrimination in Employment Act * The ‘No Fear' Act * Ledbetter Fair Pay Act * Other Forms of Discrimination * Complaint and Appeal Procedures * Civil Actions * Grievances * Mixed Cases * Anti-Fragmentation Rules * Class Complaints * Attorney's Fee Awards * Compensatory Damages

Section 3 -- Merit Systems Protection Board
General Responsibilities * Merit System Principles * Merit Systems Protection Board Regions * Prohibited Personnel Practices * Types of Appealable Actions * Whistleblowing * Jurisdiction * Appeal Procedures * 'Mixed' Appeals That Include Discrimination Issues * Other Complaint-Handling Processes

Section 4 -- Office of Special Counsel
General Responsibilities and Procedures * Prohibited Personnel Practices * Hatch Act * Whistleblower Disclosure Hotline * Other OSC Responsibilities * Contacting OSC

Section 5 -- Office of Government Ethics
General Responsibilities * Ethical Conduct Standards * Ethical Principles for Federal Employees * Gifts from Outside Sources * Gifts Between Employees * Conflicting Financial Interests * Financial Disclosure Requirements * Impartiality in Performing Official Duties * Misuse of Position * Outside Activities * Seeking Outside Employment * Post-Employment Restrictions * Representation of Private Interests * Supplementation of Salary * Ethics Pledge for Appointees * Additional Information

Section 6 -- Federal Labor Relations Authority
General Responsibilities * Labor Relations Role * FLRA Retional Offices * Organization and Structure * The Federal Service Impasses Panel

Section 7 -- Alternative Dispute Resolution and Settlements
Equal Employment Opportunity Commission * Merit Systems Protection Board * Federal Labor Relations Authority * Federal Service Impasses Panel * Office of Special Counsel * Employing Agencies

Chapter 11 -- Travel, Transportation, and Relocation

Section 1 -- Federal Travel and Transportation Policies
General * Travel Costs and Allowances * Travel Advances * Frequent Traveler Benefits * Lodging * Miscellaneous Expenses * Mileage Allowances * Use of Government Vehicles * Hours of Work for Travel

Section 2 -- Relocation Allowances
General * New Appointees * Transferred Employees * Temporary Change of Station * Senior Executive Service Last Move Home * Subsistence and Transportation Allowances * House-Hunting Trip Expenses * Temporary Quarters Subsistence Expenses * Household Goods * Transportation and Emergency Storage of a Privately Owned Vehicle * Mobile Homes and Boats Used as a Primary Residence * Residence Transactions * Other Housing Allowances * Relocation Income Tax Allowance

Section 3 -- Travel and Relocation Payment Appeals

Section 4 -- Per Diem
Actual Subsistence Expense Reimbursement * Current Rates * Per Diem Rates by State.

Chapter 12 -- Postal Service

Section 1 -- Postal Organization
Board of Governors * Postal Act of 2006 * Ten-Year Plan * FY 2011 Financial and Service Results

Section 2 -- Labor Unions and Employee Organizations

Section 3 -- Postal Pay
Salary Structures * Computing Postal Pay * Overtime and Premium Pay * Pay Increases * Pay Upon Promotion * Salary Schedules

Section 4 -- Postal Employee Benefits 

Section 5 -- Workplace Policies
Debt Collection * Employee Claims * Workers' Compensation * Training Centers * Adverse Action and EEO Complaints

Section 6 -- Union Bargaining

Chapter 13 -- Resources and References

Section 1 -- Office of Personnel Management
OPM Contact Information

Section 2 -- General Government Information
The Executive Branch * The Cabinet * The Legislative Branch * United States Congress * Federal Agencies and Commissions * Congressional Committees * Legislative Information * How to Get Government Accountability Office Reports * How to Get the Federal Register * How to Get the Congressional Record * How to Get MSPB, FLRA, FSIP and EEOC Decisions * How to Research the U. S. Code and the Code of Federal Regulations * Federal Citizen Information Center

Section 3 -- Union, Trade, and Professional Groups
Federal Employee Unions * Postal Employee Unions and Professional Groups * Skilled Trade, Professional, Retirement, and Miscellaneous Groups * Veterans Groups * Federal Employee Education and Assistance Fund

Section 4 -- Keeping Track of Your Leave--2012

Chapter 14 -- Taxes

Section 1 -- New Income Tax Provisions Affecting Taxpayers
2011 Federal Tax Rate Schedules

Section 2 -- Individual Income Tax Rates
Personal Exemptions * Standard Deduction Amounts * Alternative Minimum Tax  * AMT Exemption Amounts for 2011

Section 3 -- Taxation of Federal Payments and Benefits
Refund of Contributions Upon Leaving Government Service * Taxability of Annuities * Lump-Sum Benefit Payment (Alternative Annuity Option) * Taxability of Federal Life Insurance Benefits * Government-Provided Business Reimbursements * Auto Standard Mileage Rates * Military Pay and Benefits

Section 4 -- State Tax Treatment of Civil Service Annuities
State Provisions and Exemptions * Limitations on State Taxation of Pensions


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61st Edition

Federal Employees

Almanac

2014

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