The Congressional Research Service (CRS) works exclusively for the United States Congress.  According to its web site http://www.loc.gov/crsinfo/ the CRS provides policy and legal analysis to committees and Members of both the House and Senate, regardless of party affiliation. As a legislative branch agency within the Library of Congress, CRS has been a valued and respected resource on Capitol Hill for nearly a century.

CRS is well-known for analysis that is authoritative, confidential, objective and nonpartisan. Its highest priority is to ensure that Congress has 24/7 access to the nation’s best thinking.

Below are two of the “Primers” issued by the CRS that may be of interest:

Congressional Research Service Report for Congress—Social Security-Primer, April 30, 2012 (PDF)

Congressional Research Service Report for Congress—Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law, May
4, 2012 (PDF)