text: retirement schemeapplicable toonesideortheotherweretobeintroduced, a fundamental reviewofthemethodology wouldbecalledfor.Whilethepension schemeapplicable toUnitedNations officials hasremained unchanged, sUbstantial changes inthecivilservice retirement scheme (CSRS)applicable toUnitedStates federal civilservice employees wereexpected inthenearfuture. 19.Following adecision oftheUnitedStatesConqress, achange inthepension benefit schemeforUnitedStatesfederal civilservice employees hiredafter 1January 1984wasanticipated. TheUnitedStates Congress haddecided that employees joining theFederal Government oftheUnitedStatesafter1January 1984 wouldcontinue tocontribute approximately 7percentoftheirgrosssalaries towards theretirement scheme, ofwhich1.3percentwouldgotowards thecivil service retirement scheme andtheremainder usedascontributions tothesocial security scheme. Thenewentrants wouldbeeligible toreceive social secu~ity benefits andtechnically wouldalsobeeligible toreceive CSRSbenefits. Congress, however, indicated thatitwouldconsider analternative retirement schemefornewentrants togointoeffect nolaterthan1January 1986and,when thenewscheme becameeffective, employees hiredafter1January 1984would automatically becomeeligible toreceive benefits underthealternative scheme. 20.TheCommission notedthatvarious schemes werecurrently beforetheUnited StatesCongress. Whileitwasimpossible toascertain theformofthenewCSRSto beapproved bytheCongress, itwasnevertheless possible toforesee thebasic features onwhichtheplanwaslikelytobebased. Mostoftheproposals before theCongress entailed:r 2 t r i f f m 2 i t a A w R 2 G e tl tc (a)Thecontinuation ofthecurrent retirement schemewithsome modifications, e.g.anincrease intheageofretirement without reduction in benefits toage65,sUbstantial reduction inbenefits forthoseretiring beforethe ageof65,changes intbeformulae forbenefit calculation, etc.J (b)Payment ofsocialsecurity benefitsJ (c)Savings orthriftplanswithpartofthecontributions coming fromthe UnitedStates GovernmentJ (d)Atax-deferred individual retirement account. 21.Mostproposals currently beforetheunitedStates Congress envisaged theuse ofacombination ofproposals outlined inCb)to(d)above. Employees whojoined before 1January 1984weremostlikelytobegivenanopportunity tochoose between theoldandthenewsystem. 22.Ifthebenefits accruable toretirees fromtheUnitedStatesfederal civil service whojoinedthesystemafter1January 1984weretobesubstantially different fromthosepaidunderthecurrent CSRS,thatelement wouldhavea considerable impact ontheapplication ofthemethodology. Furthermore, someof theplansbeforetheCongress, forexample thatproposed bytheOfficeofPersonnel Management weresuchthatemployees wouldnotknowuntiltheyretired whattheir -6- .1.'·'··. ::::.'.:ir 2 t r th at fa in to in fa ea 19• retirement benefit wouldbe.Ifsuchaplanweretobeapproved, thedetermination ofpension benefits forUnitedStatesfederal civilservice employees, whichwas thefirststepintheapplication ofthemethodology usedbyth2Commission last year,wouldbecomeimpossible. Undersuchcircumstances, itmightbecome ess~ntial fortheCommission todevise anewapproach forthedetermination ofpensionable remuneration fortheProfessional andhighercategories. 23.TheCommission notedthattheGeneral Assembly hadrequested ittoreport on theSUbject toitsfortieth session. However, inviewofthestateoffluxinthe retirement schemeofthecomparator, theCommission decided tobringtheabove information totheattention oftheGeneral Assembly withasuggestion that, following receipt ofthedetails ofthenewCSRSapplicable toUnitedStates federal civilservice employees, itwouldundertake afurther reviewofthe methodology usedforthedetermination ofpensionable remuneration. 24.TheCommission agreedthat,irrespective ofwhether ornotitaddressed the issueofthemethodology onthebasisofinformation ontherevised CSRSapplicable
analysis: The text appears to be discussing changes to a retirement scheme for United States federal civil service employees, including potential modifications to the pension benefit scheme and the introduction of a new alternative scheme. The Commission is reviewing the methodology used to determine pensionable remuneration and is seeking to provide an update to the General Assembly. The text does not appear to be related to economic development, natural resources, agriculture, forestry, fishing, industry, transport, communication, international trade, health, education, humanitarian aid, or culture. Instead, it seems to be focused on employment and retirement benefits.