Retirement
The Academy’s Retirement Practice Council (RPC) is a trusted source of expertise for policymakers and regulators tackling important policies regarding Social Security, public and private pension plans, other retirement benefits and investment strategies, and related lifetime security policy issues.
The RPC provides clear and objective technical guidance to help create a future of security and stability for U.S. organizations and retirees.
Take the Social Security Challenge
Multiemployer Pension Plans
Multiemployer plans’ funding, financial reporting, financial risks, and plan design.
Explore
Pension Accounting and Finance
Financial reporting for retirement plans, including updates from national and international accounting standards bodies, policy changes, and new regulations.
Explore
Public Pension Plans
State and local government employee benefit plans’ funding, financial reporting, financial risks, design, and actuarial standards of practice related to public plans.
Explore
Retirement Policy
Long term retirement policy, including the effects of legislation and regulations on retirement benefits, and emerging issues affecting retirement plans.
Explore
Social Security
Financial sustainability and other topics related to the Social Security program.
According to the Social Security trustees, Social Security’s combined trust fund reserves are projected to become depleted in 2034, potentially leading to a forced 20+ percent cut in payable benefits unless legislative changes are adopted to prevent it. What might those changes look like? How would you address the solvency issue?
Take the Challenge: In the Academy’s Social Security Challenge, develop your own personal reform approach by traveling through a virtual town where you’ll learn residents’ different views on reform ideas and information about their impacts, and puzzle through choices.
Explore
According to the Social Security trustees, Social Security’s combined trust fund reserves are projected to become depleted in 2034, potentially leading to a forced 20+ percent cut in payable benefits unless legislative changes are adopted to prevent it. What might those changes look like? How would you address the solvency issue?
Take the Challenge: In the Academy’s Social Security Challenge, develop your own personal reform approach by traveling through a virtual town where you’ll learn residents’ different views on reform ideas and information about their impacts, and puzzle through choices.Filter by
Retirement Resources
Comment / Letter
Comment to DOL on Field Assistance Bulletin 2025-02
The Pension Committee submitted comments to the U.S. Department of Labor (DOL) on Field Assistance Bulletin 2025-02 (FAB 2025-02) including the model notices provided in its Appendices.
Topics: Retirement
Comment / Letter
Comments to Senate Committee on Finance on Social Security Solvency
The Social Security Committee submitted comments to the Senate Committee on Finance in response to their request for comments on establishing a nonpartisan commission to develop recommendations for…
Comment / Letter
Comments to FASB on Accounting Standards Codification Topic 715
The Pension Committee submitted comments to the Financial Accounting Standards Board (FASB) on the proposed revisions to Accounting Standards Codification Topic 715.
Topics: Retirement
Issue Brief
ERISA After 50 Years: Looking Ahead
The Pension Committee released an issue brief, ERISA After 50 Years: Looking Ahead. It discusses further changes to the law and regulations, as well as corresponding changes to the broader U.S….
Topics: Retirement
Infographic
Highlights from the 2026 Social Security Trustees Report
The Social Security Committee released highlights from the 2026 Social Security Trustees Report, a one-page illustration focusing on key themes from the report including financials, people and the…
Issue Brief
The Actuary’s Role in Public Pension ALM Studies
A Public Plans Committee issue brief, The Actuary’s Role in Public Pension ALM Studies, provides information on an approach, Asset Liability Management (ALM) study, and the actuary’s role in…
Alert
Annual Medicare and Social Security Trustees’ Reports Released
On June 9, the Social Security and Medicare Boards of Trustees issued their annual reports on the financial status of the Medicare and Social Security programs. Both reports show that the outlook…Date Published: 06/11/2026
Comment / Letter
Committees Comment to EBSA on Proposed Rule
The Retirement Policy and Design Evaluation Committee and the Defined Contribution Subcommittee submitted a comment letter to the Employee Benefits Security Administration (EBSA) on the agency’s…
Comment / Letter
Pension Committee Comments to IRS on 2026 – 2027 Priority Guidance Plan
The Pension Committee submitted a comment letter to the IRS on the agency’s 2026-2027 Priority Guidance Plan suggesting areas of focus including Employee Plans Compliance Resolution System under…
Topics: Retirement
Comment / Letter
RPC Committees Comment on ASOP Nos. 6, 41
Several Retirement Practice Council (RPC) committees—the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee—sent comment letters to the ASB on exposure drafts of ASOP…
Topics: Pension
Date Published: 05/22/2026