WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
QUARTERLY e-NEWS
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WOMEN IN FEDERAL LAW ENFORCEMENT MISSION Our mission is to promote gender equity through education, training, research, scholarships, awards, and networking opportunities in partnership with federal law enforcement agencies, WIFLE members and WIFLE sponsors.
EDITORS Dorene F. Erhard, WIFLE doreneerhard07@comcast.net Elizabeth M. Casey, WIFLE betsycasey53@aol.com
ONLINE www.wifle.org
www.wiflefoundation.org Twitter.com/WIFLE
VALUES
Facebook.com/wifleinc
WIFLE values communication, collaboration and credibility as an effective leadership style while maintaining a commitment to high ethical standards.
CONTACT wifle@comcast.net 301-805-2180
Layout and Design
GOALS • To assist federal agencies to recruit, retain, and train women in federal law enforcement.
Carol A. Paterick, WIFLE carolpaterick@gmail.com ISSN 2835-3331
• To identify federal agency barriers to hiring, promoting, and retaining women in the law enforcement professions. • To monitor progress and recommend methods to hire, promote and retain women in federal law enforcement. • To enhance the image of women in federal law enforcement in the communities we serve. • To promote the value of communication, collaboration and credibility in leadership styles. • To research issues affecting women in federal law enforcement and establish and maintain an information-sharing network.
The WIFLE Newsletter is the official quarterly publication of Women in Federal Law Enforcement, Inc. and the WIFLE Foundation, Inc. It is distributed free of charge to WIFLE Members and supporters. Research institutes, learned societies and allied organizations may arrange to receive WIFLE-eNews by making a request to WIFLE. All correspondence should be addressed to WIFLE, 2200 Wilson Blvd., Suite 102-PMB-204, Arlington, Virginia USA 22201. Copyright © 2023 Women in Federal Law Enforcement, Inc. All rights reserved.
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
QUARTERLY e-NEWS
Message from…
Jessie L. Lane Vice President WIFLE Foundation, Inc.
Catrina M. Bonus President WIFLE Foundation, Inc.
As we approach the Holiday Season, I would like to take this opportunity to extend our personal appreciation to each of you for your outstanding support in 2023! The commitment of Women in Federal Law Enforcement, Inc. and WIFLE Foundation, Inc. to inform, inspire, and empower is unparalleled, and I am proud to lead this incredible organization with Vice President Jessie Lane. As we maintain and build upon the positive momentum from our Annual Leadership Training in August, I am full of anticipation of what we will accomplish together through our shared goals, principles, and perspectives. WIFLE Foundation, Inc., Vice President Lane, the Board of Directors and Executives, and our resolute team have already begun planning for what we believe will be another outstanding year. It is important to note that we could not make significant strides on behalf of women in law enforcement without your dedication, commitment, and partnership. As we look toward the future, we have a special announcement, and we are honored to share this news with you. The year 2024 represents an important milestone for Women in Federal Law Enforcement, Inc. On June 28, 2024, our flagship organization will celebrate 25 years. Since 1999, Women in Federal Law Enforcement, Inc. has been steadfast in its commitment to promote gender equity in federal law enforcement and to confront barriers that prevent women from entering into and progressing in the law enforcement profession and advancing into positions of higher leadership. A special anniversary acknowledgement to our Founders who had the foresight to establish a platform for addressing the underrepresentation of women in federal law enforcement. Our leadership continued to honor their legacy by establishing WIFLE Foundation, Inc., in 2006 which sponsors the Annual Leadership Training, the Scholarship Program, the Awards Program, research, and other impactful programs. In closing, I hope you will mark your calendar for August 5-8, 2024, and will join us at WIFLE Foundation, Inc.’s Annual Leadership Training in the Washington, D.C. area. As we celebrate the 25th anniversary of our founding organization, our 2024 leadership training curriculum will reflect the following theme: “Looking Back and Seeing the Future.” Vice President Lane and I have some great things in store. As always, stay safe -- and enjoy your loved ones during the Holiday Season.
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How We’re Changing Policing The 30×30 Initiative is a coalition of police leaders, researchers, and professional organizations who have joined together to advance the representation and experiences of women in all ranks of policing across the United States. WIFLE is recognizing the Federal Agencies who have joined the pledge as of the end of 2023.
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
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OPEN SEASON AND TAX SAVINGS Spending a few hours reviewing your options for 2024, may save you a few hundred or even a few thousand dollars next year. Open Season has begun and, hopefully, you have plans to review your health insurance coverage under the Federal Employees Health Benefits Program and determine if a supplemental dental or vision plan is needed for the 2024 plan year under the Federal Employees Dental and Vision Insurance Program (your current coverage will continue if you do nothing). For employees, it is very important to submit your request for a flexible spending account allotment for 2024 since your election from last year will expire on Dec. 31. This is the first week of the open season period, but Dec. 11 will be here before you know it and Thanksgiving officially starts the busy holiday season. What are you doing Saturday morning? If you want to take advantage of all the benefit choices available to you and your family, you have much to think about. This week, I’d like to introduce you to the ways that choosing the right health plan can save you money and provide you with excellent coverage for you and your family in the new year. High Deductible Health Plans with a Health Savings Account High Deductible Health Plans (HDHPs) are a great way to lower your taxable income for those who are eligible to have a Health Savings Account. Although there is a “higher” deductible, the premiums for HDHP plans are generally less expensive than many other plans as these plans are relatively new and have attracted many younger enrollees who may have less need for expensive health care, which is one of the most significant drivers that increase the premiums. If you choose to enroll in a HDHP for the 2024 plan year, be sure to take full advantage of your ability to contribute tax-free dollars to the HSA. For the 2024 plan year, the IRS announced the annual limits for HSA contributions for self-only enrollment is $4,150 (a 7.8% increase over 2023) and for self-plus-one and self and family enrollments is $8,300 (up 7.1% over 2023). For those 55 and older, an additional $1,000 catch-up contribution is allowed. In addition, the HDHPs in the FEHB Program all provide a “premium pass-through” which funds your HSA with money that can be used to meet your deductible and is included in the IRS contribution limits. If the money in your HSA is not spent, it stays in the account. This money belongs to you and earns interest. If you leave the HDHP, you may continue to maintain the HSA account, but will not be permitted to make additional contributions. Before you get too excited, be sure that you are eligible to make contributions to an HSA. Since
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
QUARTERLY e-NEWS
this involves tax-savings, the IRS has some requirements: •
You are enrolled in a qualified HDHP.
•
You’re not covered by any other non-HSA-compatible health plan, like Medicare Parts A and B.
•
You’re not covered by TRICARE.
•
No one (other than your spouse) claims you as a dependent on their tax return.
Preventive care is covered 100% in HDHP plans without a deductible or co-payment, so it’s possible for healthy people to keep a balance in their HSA account from year to year and allow the funds to grow.
Employees who contribute to an HSA are eligible to make additional contributions to a Limited Expense Flexible Spending Account). The annual FSA limit for 2024 health care and LEX FSAs will be $3,200 (an increase of $150 over the $3,050 limit this year). This pre-tax benefit account helps you save on eligible out-of-pocket dental and vision care expenses while taking advantage of the long-term savings power of an HSA. Plus, if you re-enroll in FSAFEDS during Open Season, you can carry over up to $640.00 remaining in your account from one plan year to the next, so there’s no “use or lose” risk. Here is an example of the GEHA HDHP: GEHA HDHP 341 Self only: $71.45 biweekly; $154.81 monthly Self Plus One: $153.62 biweekly; $332.84 monthly Self and Family: $188.78 biweekly; $409.02 monthly Premium pass-through (GEHA contributes to your HSA) $1,000 for self only and $2,000 for + one and family enrollments. Deductible: $1,600 / year for self only and $3,200 / year for + one and family enrollment Catastrophic protection (in-network providers): $6,000 for self only and $12,000 when enrollment is + one or family. Other FEHB plans offering similar HDHP benefits include: MHBP HDHP Aetna HDHP Blue Choice Advantage HDHP (DC Metro area) There are other regional HDHP plans that you can locate using OPM’s Plan Information tool (click on your state for a menu of all of the available HDHP plans). Flexible Spending Account Program Employees have a great opportunity to lower their taxable income by thousands of dollars each year by participating in a health care or dependent care FSA. This is a way to take the money that you already spend out of pocket on healthcare and dependent care and turn it into a tax break! You must reelect your FSA allotment every year; this does not carry over from last year’s election! Dependent care FSA accounts can be used for your dependent who is under age 13 to pay for before and after school care; babysitting and nanny expenses; daycare, nursery school, and preschool; and summer
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day camp. You may also allocate funds to pay for care for your spouse or a relative who is physically or mentally incapable of self-care and lives in your home. Use the FSAFEDS tool to calculate your tax savings. You can contribute up to a maximum of $2,500.00 per year if you are married and file a separate tax return, and $5,000.00 per year if you are married and file a joint tax return or if you file as single or head of household. Health care FSA accounts can be used to pay for eligible medical, dental, and vision care expenses those not covered by your health care plan or elsewhere. You must re-enroll in FSAFEDS during Open Season if you would like to carry over up to $640.00 remaining in your account to avoid losing this money due to the “use it or lose it” aspect of these accounts. You can use your Health Care FSA funds to pay for a wide variety of health care products and services for you, your spouse, and your dependents. The IRS determines. Look here for a list of eligible expenses (you may be surprised at the number of things that are included). Federal Couples Sometimes it’s less expensive for married federal employees or retirees without dependent children to carry two individual self only plans. Keep in mind that employees do not have to pay income tax on premiums for health benefits, but retirees do. Because of this, if one spouse retires before the other, consider having the spouse who remains employed carry self and family coverage. In addition, if you or your spouse is 65 or older, Medicare Part B enrollment can be delayed without incurring a late enrollment penalty if you are covered by health insurance through current employment (if the employer has 20 or more employees). This can be another benefit for the spouse who is employed to carry the coverage for a federal couple. If you have recently switched to self only coverage prior to retirement and your personnel records do not show that you will have five years of coverage when you retire, be sure to let your personnel office know that you were under your spouse’s self and family plan. To continue FEHBP coverage into retirement, you must have been continuously covered by an FEHBP enrollment. This includes time you are covered as a family member under another person’s enrollment. If your spouse is eligible for his or her own CSRS or FERS annuity, it is not necessary to leave a survivor’s benefit for your spouse to carry health benefits. If you die while in a self and family plan, your CSRS or FERS spouse may continue coverage through their own federal salary or retirement benefit. They must enroll within 31 days of the date of your death.
If you do nothing else this open season, at the very least, review your current plan brochure for the 2024 plan year. On the cover you will find a reference to find the rates, the changes for 2024, and a summary of the plan benefits. You can find links to all of the plan brochures and websites available in your area along with links to the OPM Plan Comparison Guide and the Checkbook Guide to Federal Health Plans on OPM’s website. By spending a few hours reviewing your options for 2024, you may save a few hundred or even a few thousand dollars next year! This article was originally printed in GOVERNMENT EXECUTIVE (govexec.com) and is reprinted here with their permission.
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
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Unconscious Bias is Consciously Felt! By June Werdlow Rogers, PhD Retired DEA Special Agent in Charge
The headline “DEA official singled out as ‘sexually immoral deviant’” seemed to be screaming! I immediately thought what in the world? I doublechecked the date of the article and confirmed it was October 28, 2023. No way! Just absorbing such an outrageous news title threatened a headache. Yet, as you’ll see, unpacking the story is even more incredible. An internal investigation uncovered the sexual behavior of a female agent while partying. Okay, but that’s not breaking news. Still, an agency investigating associations between people working for the government is understandable. It is even reasonable that a corruption investigation would include scrutinizing social interactions. This is how the same sex on a boat scene involving consenting adults (a female agent and a female federal prosecutor) found its way into an investigative report. While I might not have decided to seek out such graphic detail within the confines of a corruption probe, it’s understandable. Fine. Not fine is labeling a female agent as a “sexually immoral deviant” and then firing her because her behavior does not conform to what you estimate is normal. This is how the whole matter ended up in the news. Clearly, the aggrieved agent has grounds for a lawsuit. It would have been just as wrong to judge the first woman in federal law enforcement in 1908 as it is today in 2023. But in our so-called era of diversity, equality, and inclusion this situation is mind-blowing! Then again, are we really as progressive as we think we are? Prejudices against minorities in law enforcement have existed since we were permitted to enter the ranks. There seems to be a cyclical pattern regarding how brazen people are in voicing their biases. At the beginning of our journey into the
ranks of federal law enforcement, stereotyping and slurs were hurled without regard. While biased beliefs or attitudes may have permeated, as offenders faced consequences, at least behaviors changed. After the Anita Hill/Clarence Thomas senate hearings in 1991, I saw a significant decline in hostile work environments in federal law enforcement. However, it’s disturbing that in this modern era some LGBQT+ persons working in law enforcement are subjected to graphic inquiry about their sex life. To be sure, just like the novelty of my ethnic-styled hair may have spurred curiosity in the 1980s, evoking outlandish comments, sensitivity and inclusivity dictate an understanding that words matter.
A personal mantra on my journey of cultural competence is “unconscious bias is consciously felt.” The situations discussed and other accounts I have heard suggest a sad reality we have come full circle. Now is a time rift with the resurgence of openly uttered sexist, racist or homophobic remarks. Completely describing the type of climate fostering this regressive conduct would require an entirely new article. Notwithstanding the foregoing, we must break this cycle! With our mission “to promote gender equity through leadership education,” WIFLE is committed. Let us each endeavor to seek ways to identify our unconscious biases and self-regulate. It is the only way that gender equality will be truly realized. ——————————————————Boniello, K. (2023. October 28). DEA official singled out as ‘sexually immoral deviant,’ wrongly fired for partying in underwear with ‘corrupt’ ex-agent: suit. New York Post. https:// nypost.com/2023/10/28/news/dea-official-singled-out-assexually-immoral-deviant-wrongly-fired-for-partying-inunderwear-with-corrupt-ex-agent-suit/
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WOMEN IN FEDERAL LAW ENFORCEMENT
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END-OF-YEAR FINANCIAL TO-DO LIST Review what you are currently contributing to the TSP and where it is invested. The maximum that you can contribute to the TSP in 2023, if you are not yet age 50, is $22,500. The year that you will be age 50, any day in the year you can contribute the catch-up which for 2023 is $7,500 (a total of $30,000 for 2023). The standard contribution is increasing by $500 for 2024 to $23,000 while the catch-up will remain at $7,500, for a total for those 50 and over of $30,500. Review where your account is invested. Ideally, if you are managing your account, as opposed to using the L Funds, you have a formula and reposition your holdings at least quarterly. One common approach is to take the number 120 and subtract your age, the answer will be the percentage of your overall investments that should be invested for growth as compared to stable income. If you are invested in an L Fund it automatically adjusts the investment mix – choose the L Fund not on when you are retiring but on when you will need the money in the L Fund as part of your budget. Understand Your Risk Profile. There is no easy test to measure your risk tolerance, but there are some questions and weighted answers that can give you some insight. Take the following quick quiz. Answer each of these questions giving yourself from 1 to 4 points for each answer as indicated. Then add up the points to see what kind of a risk-taker you are. Analyzing Your Appetite for Risk How comfortable would I be assuming a $10,000 debt in the hopes of achieving a $20,000 gain over the next few months? □ 1. Totally uncomfortable – I would never do it. □ 2. Somewhat uncomfortable – I would probably never do it. □ 3. Somewhat comfortable – I might do it. □ 4. Very comfortable – I would jump at the chance to do it. I am holding a lottery ticket that has gotten me to the finals, where I have a 1-in-4 chance of winning a $100,000 prize. The least I would be willing to sell my ticket for before the drawing is: □ 1. $15,000 □ 2. $20,000 □ 3. $35,000 □ 4. $60,000
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I have spent more than $150 on one or more of these activities: professional sports gambling, recreational betting on poker or other games I participate in, and/or casino gambling. □ □ □ □
1. I have never participated in any of these activities. 2. I have participated in these activities only a few times in my life. 3. I have participated in one of these activities in the past year. 4. I have participated in two or more of these activities in the past year.
Whenever I have to decide where to invest a large amount of money, I: □ □ □ □
1. Delay the decision. 2. Get somebody else (like my broker) to decide for me. 3. Share the decision with advisors. 4. Decide on my own.
If a mutual fund I bought doubled in the year after I bought it, I would: □ □ □ □
1. Sell all my shares. 2. Sell half of my shares. 3. Not sell any shares. 4. Buy more shares.
I make my investment decisions: □ □ □ □
1. Never on my own. 2. Sometimes on my own. 3. Often on my own. 4. Always on my own.
My luck in investing is: □ 1. Terrible □ 2. Average □ 3. Better than average □ 4. Fantastic I have a high-yielding certificate of deposit that is about to mature, and interest rates have dropped so much that I feel compelled to invest in something with a higher yield. The most likely place I will invest the money is: □ □ □ □
1. U.S. Savings Bonds 2. Short-Term Bond Fund 3. Long-Term Bond Fund 4. Stock Fund
Your total score: ______ Page 15
How to score yourself: 8-16 points: You are a conservative investor who is uncomfortable taking any risk. You won’t be tempted to put much money into risky investments, even though they might sound promising. 17-25 points: You are a moderate-risk investor comfortable taking calculated risks. Your best bet is to emphasize middle-of-the road funds that pay some income as well as provide growth potential. 26-32 points: You are an aggressive investor willing to take high risks in search of high returns. You could allocate more of your money into aggressive growth funds, but be careful not to go overboard in a fund by putting in more capital than you are willing to lose entirely. Review Your Financial Plan. This includes where your money has gone as well as how close you came to meeting your financial goals for 2023. Consider what changed in your life this year. Did you get married, divorced, have a child, take a mortgage, or retire; what changes might occur in 2024. Each could have an impact on your personal finances and your long-range financial plan. Conduct a Year End Tax Review. While April 15 is a long way off, it’s a good idea to plan ahead. For example, did you experience any life transitions – marriage, birth, divorce, or death that could affect your tax withholding status? Project your anticipated income for next year. Would deferring or accelerating any bonuses, sales of real estate, charitable gifts, etc. benefit you? Evaluate Your Charitable Contributions. Bunch your donations – if you donate the same amount to the same charity each year, consider bunching the donations into a single year. This could increase your itemized deduction for the year. Donate appreciated assets. If you have large long-term capital gains, consider donating the appreciated asset. You won’t have to pay the capital gains tax, and if you itemize, you can deduct the full amount of the appreciated asset. Review Your Credit/Debt. Ensure the products you are using are serving your needs. Review your loan positions and terms to make sure you are getting the most favorable rates/terms. Review whether you have made progress in paying down debt. If not focus on the accounts with the highest interest rates. If you are using credit cards look for ones with rebate programs that either give you cash back or travel rewards. Estate Planning. Most of us think that estate planning is something we can put off until sometime in the future. Do you have a will? If so review it at least every 5 years. If you haven’t made a will realize that the State has one for you. Do you have a Power of Attorney for Financial Affairs? A Power of Attorney for Medical Affair? A Living Will? Consider creating these documents no matter where you are in your career. Then keep them current by reviewing them at least every 5 years.
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WOMEN IN FEDERAL LAW ENFORCEMENT
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TSP NEWS Federal Retirement Thrift Investment Board Approves New Benchmark Index For I Fund The Federal Retirement Thrift Investment Board (FRTIB) conducted a routine review of the four benchmark indexes followed by the Thrift Savings Plan’s (TSP) Common Stock Index Investment Fund (C Fund), the Small Capitalization Stock Index Investment Fund (S Fund), the Fixed Income Index Investment Fund (F Fund), and the International Stock Index Investment Fund (I Fund). The Board reviewed the report and recommendations of Aon, its investment consultant, and FRTIB staff. The Board made no changes to the current benchmarks for the C Fund, S Fund and F Fund, and unanimously voted to change the benchmark used for the I Fund. The I Fund currently tracks the MSCI Europe, Australasia and Far East (EAFE) Index. The Board selected the MSCI All Country World ex USA ex China ex Hong Kong Investable Market Index (MSCI ACWI IMI ex USA ex China ex Hong Kong Index) as the benchmark for the I Fund. By broadening the index, the Board is expanding investment opportunities and improving the I Fund’s risk -return profile, in line with its statutory mandate and fiduciary duty to the 6.9 million TSP participants. The current MSCI EAFE Index provides exposure to 798 large- and mid-cap stocks in 21 developed markets, representing 55% of non-U.S. market capitalization. The MSCI ACWI IMI ex USA ex China ex Hong Kong Index provides exposure to 5,621 large-, mid-, and small-cap stocks in 21 developed markets and 23 emerging markets, representing 90% of non-U.S. market capitalization. This adjustment to the I Fund will more than double the number of countries included in the Fund and will change the number of equities by 700%. The Board noted that the MSCI ACWI IMI ex USA ex China ex Hong Kong Index is expected to outperform the MSCI EAFE Index on a risk-adjusted basis over the long term. Historical analysis confirmed that the risk-adjusted returns for the MSCI ACWI IMI ex USA ex China ex Hong Kong Index have exceeded those of the MSCI EAFE Index over the past twenty years. TSP Changes as a Result of Secure 2.0 To help people save more for retirement, Congress passed the Setting Every Community Up for Retirement Enhancement Act of 2022 (SECURE 2.0), which President Biden signed into law on December 29, 2022. Several provisions in the new law affect the TSP and how TSP participants contribute to and use their TSP savings.
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Required Minimum Distribution (RMD) Changes RMD age increases Section 107 SECURE 2.0 increases the age you must begin taking RMDs from your TSP account. The start age for RMDs increased from 72 to 73 starting on January 1, 2023. The start age will further increase to 75 on January 1, 2033. Status In effect Affected Participants born after December 31, 1950 Reduced penalty tax on missed RMD amount Section 302 If you don’t take the full amount of your RMD in a given year, you may be subject to an IRS penalty tax (excise tax). SECURE 2.0 reduced that penalty from 50% to 25% of the amount not paid to you on time. It further reduces the penalty to 10% of that amount if you meet the conditions of section 4974(e) of the Internal Revenue Code, and the RMD is timely corrected within two years. Status In effect Affected Participants who must take RMDs Future change: Roth balance no longer subject to RMDs Section 325
Beginning in 2024, Roth balances will no longer be subject to RMDs prior to a participant’s death. Your RMD calculation will include only your traditional balance, and only distributions from your traditional balance will count toward satisfying the RMD amount. If you have a Roth balance in your TSP account, this means your 2024 RMD amount may be less than it would have been. Calculations for RMDs from spouse beneficiary participant accounts will still include the entire account balance, and any distribution from a spouse beneficiary participant account will still count toward satisfying the RMD.
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Status Effective for tax year 2024 and later Affected Participants with a Roth balance and subject to RMDs in 2024 and later Contributions Changes Future change: Higher catch-up limits at age 60, 61, 62, and 63 Section 109 Beginning January 1, 2025, participants age 60, 61, 62, and 63 who are eligible for catch-up contributions will have a higher catch-up limit than participants who are younger or older. For these participants, the IRS catch-up contribution limit increases to the greater of $10,000 (indexed to inflation) or 150% of the regular catch-up limit. Status Effective January 1, 2025 Affected Participants age 60, 61, 62, and 63 who are eligible for catch-up contributions Future change: Catch-up contributions must be Roth if prior year wages above a certain amount Section 603 Beginning in 2026, eligible catch-up contributions must be Roth contributions if your wages from TSPeligible positions are above a certain threshold. The IRS wage threshold will be adjusted for inflation and announced by the IRS each year. (When this law passed in 2022, the original wage threshold was set at $145,000 for 2023 wages.) In general, the wages that determine whether this rule applies to you are equal to Medicare wages listed in box 5 of your W-2(s).
For future planning: This means, if your wages for 2025 are greater than the wage threshold and you’re eligible to make catch-up contributions, any catch-up contributions you make for 2026 will go to your Roth balance. Because Roth contributions go into the TSP after tax withholding, you’ll pay taxes on that amount at your income tax rate. Beginning in 2026, if this provision applies to you and your contribution election includes savings to your traditional TSP balance, your contributions will change automatically to all Roth TSP contributions once you meet the annual elective deferral limit (or annual additions limit if making traditional contributions from taxexempt pay in a combat zone). If you hold multiple TSP-eligible positions during a given year, the sum of those wages will be subject to this rule. Wages from outside employment with a different employer or under a different retirement plan are separate.
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Status Effective January 1, 2026 (based on wages earned in 2025) Affected Beginning in 2026, participants eligible for catch-up contributions with prior year Medicare wages above the 2025 wage threshold (announced by the IRS) from TSP-eligible positions Withdrawals and Distributions Changes Exemption from 10% early withdrawal penalty for public safety employees Section 329 If you’re a qualified public safety employee as defined in 29 U.S.C. 72(t)(B) of the Internal Revenue Code, your distributions won’t be subject to the 10% early withdrawal penalty if you’ve separated from service and have 25 years of service under the Plan, even if you haven’t yet reached age 50 when you separate. Status In effect for tax year 2023 and later
Affected Public safety employees Future change: Substantially equal periodic payments clarification Section 323 When a participant meets the requirements for an exception to the 10% early withdrawal penalty by receiving substantially equal periodic payments, the exception will continue to apply in the case of a rollover of the account (if payments continue) or an annuity purchase that satisfies the required minimum distribution rules. Status
Future effective date for rollovers: January 1, 2024 (In effect now for annuity purchases) Affected Separated participants receiving substantially equal periodic payments to meet requirements for an exception to the 10% early withdrawal penalty Roth funds to SIMPLE and SEP IRAs Section 601
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SECURE 2.0 allows Roth contributions to SIMPLE (Savings Incentive Match Plan for Employees) IRAs and SEPs (simplified employee pension plans). This means that you can roll over money from your Roth TSP balance to these types of plans. Status In effect Affected Participants with a SIMPLE IRA or SEP plan
TSP Login https://www.tsp.gov/login/
TSP Online Learning https://www.tsp.gov/online-learning/
TSP Online Calculators https://www.tsp.gov/calculators/
TSP Booklet Thrift Savings Plan Summary of the Thrift Savings Plan (461kb) PDF
TSP Loans https://www.tsp.gov/forms/?topics=Loans
TSP Webinars https://www.tsp.gov/online-learning/
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JUSTICE CLEARING HOUSE, LLC UPCOMING WEBINARS Thursday, December 7, 2023, 1 pm ET Building a Wellness Program from the Ground Up
Wellness programs are appearing more frequently in our public safety organizations. Agencies vary in culture, size, and resources which means implementing a wellness program is not “one size fits all.” In this webinar, you will learn the necessary components of a successful wellness program based on best practices such as obtaining buy-in, the importance of implementing a culture of wellness from the top down, recruiting internal and external stakeholders, collaborating and connecting with other agencies, available local, state, regional, and federal resources, strategies to finance, launching and incentivizing employees, measuring success, and more. All participants will have the opportunity to apply actionable tools and create a wellness program blueprint to take back to your agency.
Wednesday, January 17, 2024, 1 pm ET Incorporating Victim Services into Agency Response and Practices
Incorporating law enforcement-based victim services can help promote victim-centered, trauma-informed practices throughout the agency and the community it serves. Victim services personnel can provide a wide range of services that align with the responsibilities of sworn personnel. Collaborative responses can encourage ongoing engagement of victims and co-victims and help them navigate multiple complex systems to meet their needs. Information from this webinar can help participants assess the impact of agency practices on victims and covictims in the following areas: Victims’ rights Initial contact Investigative interviews and actions Records, documentation, and case status Media involvement
Thursday, January 18, 2024, 1 pm ET Empathy and Inclusion
Empathy is a workplace superpower. It forges bonds, builds inclusion, reduces turnover, and enhances longlasting engagement and productivity.
This webinar provides the skills to build empathy at work for better collaboration and stronger teams. We’ll discuss the definition of empathy and why it’s so important in the workplace. Attendees will then learn the practical steps we can all take to increase our empathy at work, and how to identify and confront common barriers to empathy. Learn how to enhance your empathy skills to better understand and support your colleagues and employees and build teams that are inclusive, productive, and cohesive.
Thursday, February 22, 2024, 3 pm ET Building Career Sustaining Narratives in the Face of Burnout Several years have passed since the bomb that was COVID-19, and rates of burnout across every single helping profession (legal, education, child welfare, mental health, medical, etc.) come to a single, sobering conclusion: burnout is ubiquitous and not showing any signs of slowing down.
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DECEMBER 2023
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The evidence-informed practice of CE-CERT (Components for Enhancing Career Engagement and Reducing Trauma) has been implemented across all the previously mentioned disciplines in the US from coast to coast with promising impact. A core component of this model, Conscious Narrative, will be taken and applied to this problem. Specifically, the presenter will give examples not only from staff across multiple disciplines as to how they went from “career-defeating” narratives to “career-sustaining” narratives, but he will also give the personal application he implemented at the height of the pandemic and into the present.
Tuesday, February 27, 2024, 3 pm ET New Case Studies in Criminal Justice Interactions with Individuals with Autism Spectrum Disorder
This webinar will briefly describe the characteristics of individuals on the autism spectrum as well as a brief description of common situations in which individuals with autism encounter law enforcement officers and other criminal justice professionals. We will then explore strategies for successfully interacting with individuals with autism within the context of several case studies of actual interactions across settings from police and first responders in the community through court and custodial environments. Participants will be asked to brainstorm and problem-solve multiple alternative response options as part of reviewing the scenarios. By the end of the webinar, participants should be able to identify specific strategies that can be used to support successful interactions with individuals on the spectrum and how those strategies can be applied across a variety of real-world situations and settings.
Thursday, March 7, 2024, 1 pm The Art of Curious Leadership
Are you in an organization that hasn’t changed the way it operates for a long time? Are new ideas shot down almost instantly? Leaders who are curious make organizations safer, more resilient, and open places to work. Naturally curious leaders understand they can’t know everything, and they are ok with that. They rely on the wisdom and collective knowledge within the organization to fulfill the mission of their organization. Curious leadership promotes the constant growth and intentional risk-taking necessary for innovative problemsolving. We will explore ways to flex your curiosity muscles and strengthen the habit of actively looking for more knowledge, either from others or through research. Learn how to leverage your curiosity to build trust and inspire other leaders within your organization, including how to better use the collective knowledge you have at your fingertips. Finally, we will discuss ways to be that lifelong learner who models great habits for future generations.
A subscription to The Justice ClearingHouse (JCH) is a benefit of WIFLE Membership. WIFLE members may participate in any of the webinars offered by JCH without charge. To view the complete listing upcoming sessions, visit https://www.justiceclearinghouse.com/feature/law-enforcement/
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Healthy Eating during the Holidays By Lindsay Martin MS, RDN, LDN | GEHA Health Engagement Administrator Maintaining healthy eating habits during the holidays can be challenging, as it's a time when indulgent foods and treats are often abundant. However, with some mindful planning and moderation, you can still enjoy the holiday season while making nutritious choices. Here are some tips for healthy eating during the holidays: 1. Plan: Before attending holiday gatherings or parties, consider what foods will be available and plan your meals accordingly. If you know there will be many high-calorie options, make sure to balance it out with healthier choices throughout the day. 2. Portion Control: Be mindful of portion sizes. It's okay to enjoy your favorite holiday treats but try to have smaller portions. Fill your plate with mostly vegetables, lean proteins, and whole grains, and leave a smaller space for higher-calorie foods. 3. Fill Up on Nutritious Foods: Prioritize nutrientdense foods that are lower in calories but rich in vitamins, minerals, and fiber. Include plenty of fruits, vegetables, whole grains, and lean proteins in your meals. 4. Stay Hydrated: Don't forget to drink enough water. Sometimes, we may mistake thirst for hunger, leading to unnecessary snacking. Aim to drink water throughout the day and limit sugary drinks. 5. Be Mindful of High-Calorie Beverages: Alcoholic beverages and festive drinks can add up in calories. Consider opting for lower-calorie options like light beer, wine spritzers, or sparkling water with a splash of juice instead of sugary cocktails or creamy drinks.
6. Don't Skip Meals: Avoid skipping meals to "save" calories for later. This may lead to overeating when you finally have a meal or snack. Instead, have regular balanced meals throughout the day to maintain stable blood sugar levels and control hunger. 7. Practice Moderation: Allow yourself to enjoy your favorite holiday treats but in moderation. Savor the flavors and eat slowly, paying attention to your body's signals of fullness. 8. Stay Active: Incorporate physical activity into your holiday routine. Go for a walk after a meal, participate in holiday-themed workouts or activities, or engage in family games that get everyone moving. Regular exercise helps balance out the extra calories and provides various health benefits. 9. Bring a Healthy Dish: If you're attending a potluck or gathering, offer to bring a healthy dish. This ensures that there will be at least one nutritious option available, and you can enjoy it guilt-free. 10. Focus on Family and Friends: Remember that the holiday season is about spending quality time with loved ones. Focus on the connections, conversations, and experiences rather than solely on food. By practicing moderation, making smart choices, and staying mindful of your eating habits, you can strike a balance between enjoying holiday indulgences and maintaining a healthy lifestyle. “The information contained herein is for informational and educational purposes only. This information is not a substitute for professional medical advice and if you have questions regarding a medical condition, regimen, or treatment you should always seek the advice of a qualified health care provider. Never disregard or delay seeking medical advice from a qualified medical professional because of information you have read herein.”
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
QUARTERLY e-NEWS
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two agencies – Homeland Security Investigations (HSI) and U.S. Marshals Service (USMS) – require training. The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), U.S. Customs and Border Protection (CBP), Drug Enforcement Administration Training Gaps in Facial Recognition Tech (DEA), Federal Bureau of Investigation (FBI), and Leaves Federal Agents Vulnerable U.S. Secret Service (USSS) do not have any training As WIFLE members know, federal law enforcement requirements in place, despite cumulatively conducting over 60,000 facial recognition searches officers constantly need tomust constantly adapt to since the technology has been rolled out. new technologies that aid in investigating and solving crime. One of these technologies, facial Federal agents who have been involved in using recognition software, has been the center of facial recognition technology will not be immune to controversy for several years. As facial recognition criticism just because their agencies need to provide technology becomes more ubiquitous in daily life, a proper training. Many lawmakers are concerned congressional watchdog is questioning whether about the lack of guidance and have suggested that federal law enforcement officers are adequately adequate training on the technology is required to trained in using the technology. reduce improper use or errors. GAO reported that DHS plans to finalize a department-wide policy this A September 2023 report by the U.S. Government Accountability Office (GAO) suggested that federal year to help protect people’s civil rights and civil liberties, but DOJ has faced delays in issuing one. law enforcement agencies must train their agents While these policies are meant to benefit the public sufficiently on using facial recognition. Also, per GAO, some agencies do not have specific policies to and federal law enforcement agencies, employees protect people’s civil rights and liberties when using will still need to navigate their professional vulnerabilities. Once these policies are implemented, this technology. This lack of guidance could cause federal agents’ previous work may be scrutinized federal agents to have significant professional through the lens of the new guidance. vulnerabilities. Facial recognition technology has become a hot-button issue throughout the mainstream media. Agencies have been intensely scrutinized for their actions and inactions. Without definitive procedures and protections, agents may expect additional scrutiny to manifest regarding allegations of misconduct and wrongdoing, leaving them to defend themselves against civil lawsuits, administrative actions, and even criminal investigations. According to the GAO report, seven law enforcement agencies in the Departments of Homeland Security (DHS) and Justice (DOJ) currently use facial recognition services to help identify suspects in crime scene images. GAO reports that all seven agencies used these services without requiring staff to undergo facial recognition training. As of April 2023, GAO reports that only
As a longtime partner of WIFLE and supporter of the law enforcement community, FEDS Protection wants you to remain aware of these stories so that you can be better prepared and protected. Alleged incidents, mistakes, and misconduct involving federal agents can lead to agency investigations. If an allegation is made against you, having knowledgeable and effective counsel advocating on your behalf is necessary, not a luxury. Your agency attorney is not your attorney. It is the job of the agency attorney to defend the agency – not you. As a federal law enforcement agency employee, you need counsel with specific experience representing federal employees with your professional vulnerabilities. FEDS Protection offers federal employee PLI policies with $1 million, $2 million, or $3 million in civil liability protection for attorney’s fees and
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
QUARTERLY e-NEWS
indemnity costs if you are sued in your civil capacity. The FEDS policy also includes $200,000 of legal representation coverage per incident for administrative actions and $100,000 of coverage for criminal defense costs. Annual premiums for FEDS Protection PLI start at $290, and federal managers and law enforcement officers are eligible for reimbursement of up to 50% of their PLI policy cost through their agency. To learn more about how a FEDS PLI policy can protect you and your career, visit www.fedsprotection.com or call (866) 955-FEDS, M-F, 8:30 am-6 pm to speak directly to a representative. *This article is provided for informational purposes only and does not constitute legal advice. Nothing contained in this article is intended to alter or replace the contents of the FEDS Protection Master Policies. Please refer to the full Terms & Conditions of the FEDS Protection Master Policies at www.fedsprotection.com. Discounts are not available for payroll deduction orders.
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
QUARTERLY e-NEWS
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Dear WIFLE Members: Wishing you and your family a happy and safe holiday season. WIFLE MEMBER RECORD Please remember to review and update your WIFLE membership record. We use your contact information to mail the required annual notice of the business meeting, to analyze and evaluate agency representation, and to communicate with you throughout the year. Log in to your profile at https://wifle.org. Click the button link “EDIT PROFILE” to update your record. Please complete fields in your member record that are empty. MARK YOUR CALENDAR WIFLE FOUNDATION ANNUAL LEADERSHIP TRAINING 2024 August 5-8, 2024 CELEBRATING OUR 25th ANNIVERSARY IN THE WASHINGTON, DC. AREA •
The WIFLE Call for Workshop Proposals Opens January 1, 2024
•
The WIFLE Award and Scholarship Applications Open February 1, 2024
•
Applications, Registration, and Details will be available on February 1, 2024, at
WIFLEFoundation.org •
Questions and assistance: 301-805-2180 | carolpaterick@gmail.com
•
Email Foundation President Catrina M. Bonus, wifle@comcast.net
•
Email Foundation Vice President Jessie L. Lane, wiflevp@gmail.com
On February 1, 2024, we will have the two annual papers available for you to use with your training requests - “Plan and Budget” and “Why Attend.” Let us know if we can provide you with anything else. New in 2024: For security reasons, the hotel and lodging details will only be provided in the confirmation message after payment for the registration. As always, WIFLE sends its best wishes.
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WOMEN IN FEDERAL LAW ENFORCEMENT
DECEMBER 2023
QUARTERLY e-NEWS
WIFLE FOUNDATION, INC. 501(c)(3)
WOMEN IN FEDERAL LAW ENFORCEMENT, INC..
PRESIDENT Catrina M. Bonus wifle@comcast.net
CHAIR, BOARD OF DIRECTORS Sheree L. Mixell wifle@comcast.net
501(c)(6)
VICE PRESIDENT Jessie L. Lane wiflevp@gmail.com
EXECUTIVE COMMITTEE MEMBERS EXECUTIVE DIRECTOR Catrina Bonus wifle@comcast.net
TREASURER
DEPUTY EXECUTIVE DIRECTOR Jessie L. Lane wiflevp@gmail.com
SECRETARY Melissa A. Lucio WIFLE FOUNDATION, INC. DIRECTORS CHAIR, BOARD OF DIRECTORS Margaret (Margie) M. Moore BOARD MEMBERS Elizabeth M. Casey Dorene F. Erhard Amy Jo Lyons Lynda R. Williams WIFLE FOUNDATION, INC., SENIOR ADVISORS Janice Ayala Heather C. Fischer Jean Kanokogi, Ph.D. Carolyn J. McMillon Helen H. Yu
COMMITTEE MEMBERS PRESIDENT Amber Jordan VICE PRESIDENT SECRETARY ADMINISTRATIVE AND TECHNICAL Carol A. Paterick VOLUNTEERS Linda J. Walker Rachel Cannon Carol Libbey
GENERAL COUNSEL Barbara D. Linney, Esquire Page 31
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