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.



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Retirement
Multiemployer Pension Plans

Multiemployer Pension Plans

Multiemployer plans’ funding, financial reporting, financial risks, and plan design.
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Pension Accounting and Finance

Pension Accounting and Finance

Financial reporting for retirement plans, including updates from national and international accounting standards bodies, policy changes, and new regulations.
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Public Pension Plans

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.
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Retirement Policy

Retirement Policy

Long term retirement policy, including the effects of legislation and regulations on retirement benefits, and emerging issues affecting retirement plans.
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Social Security

Social Security

Financial sustainability and other topics related to the Social Security program.
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Retirement Resources

ASOP

Proposed Revision of ASOP No. 27 – Selection of Economic Assumptions for Measuring Pension Obligations (March 2018)

[glossary_exclude] Proposed Revision of Actuarial Standard of Practice No. 27 TRANSMITTAL MEMORANDUM March 2018 TO: Members of Actuarial Organizations Governed by the Standards of Practice of the…
Date Published: 07/08/2025
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ASOP

Proposed Revision of ASOP No. 4 – Measuring Pension Obligations and Determining Pension Plan Costs or Contributions (Third Exposure Draft)

[glossary_exclude] TRANSMITTAL MEMORANDUM June 2021 TO: Members of Actuarial Organizations Governed by the Standards of Practice of the Actuarial Standards Board and Other Persons Interested in…
Date Published: 07/27/2021
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ASOP

Actuarial Standards Board Hearing on Public Pension Issues

[glossary_exclude] DETAILS Actuarial Standards Board Hearing on Public Pension Issues July 9, 2015 Polaris Room, Concourse Level, Ronald Reagan Building and International Trade Center 1300…
Date Published: 07/13/2021
ASOP

Proposed Revision of ASOP No. 4 – Measuring Pension Obligations and Determining Pension Plan Costs or Contributions (Second Exposure Draft)

[glossary_exclude] TRANSMITTAL MEMORANDUM December 2019 TO: Members of Actuarial Organizations Governed by the Standards of Practice of the Actuarial Standards Board and Other Persons Interested in…
Date Published: 01/16/2020
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ASOP

Proposed Revision of ASOP No. 35 – Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations (Second Exposure Draft)

[glossary_exclude] TRANSMITTAL MEMORANDUM June 2019 TO: Members of Actuarial Organizations Governed by the Standards of Practice of the Actuarial Standards Board and Other Persons Interested in the…
Date Published: 06/25/2019
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ASOP

Proposed Revision of ASOP No. 27 – Selection of Economic Assumptions for Measuring Pension Obligations (Second Exposure Draft)

[glossary_exclude] TRANSMITTAL MEMORANDUM June 2019 TO: Members of Actuarial Organizations Governed by the Standards of Practice of the Actuarial Standards Board and Other Persons Interested in the…
Date Published: 06/24/2019
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ASOP

Proposed Revision of ASOP No. 4 – Measuring Pension Obligations and Determining Pension Plan Costs or Contributions (March 2018)

[glossary_exclude] Proposed Revision of Actuarial Standard of Practice No. 4 TRANSMITTAL MEMORANDUM March 2018 TO: Members of Actuarial Organizations Governed by the Standards of Practice of the…
Date Published: 04/10/2018
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ASOP

Proposed Revision of ASOP No. 35 – Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations (March 2018)

[glossary_exclude] Proposed Revision of Actuarial Standard of Practice No. 35 TRANSMITTAL MEMORANDUM March 2018 TO: Members of Actuarial Organizations Governed by the Standards of Practice of the…
Date Published: 04/04/2018
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ASOP

Assessment and Disclosure of Risk… (Second Exposure Draft)

[glossary_exclude]Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining Pension Plan Contributions SECOND EXPOSURE DRAFT TRANSMITTAL…
Date Published: 07/27/2016
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ASOP

ASOPs and Public Pension Plan Funding and Accounting – Request for Comments

[glossary_exclude]July 2014 TO: Members of Actuarial Organizations Governed by the Standards of Practice of the Actuarial Standards Board and Other Persons Interested in the Application of the…
Date Published: 03/26/2015
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