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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Multiemployer Pension Plans
Multiemployer plans’ funding, financial reporting, financial risks, and plan design.
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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
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
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
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.
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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
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
Comment / Letter
Pension Committee Comments to FASB on Application of ASC Topic 715 to Market-Return Cash Balance Plans
The Pension Committee submitted a comment letter to the Financial Accounting Standards Board Emerging Issues Task Force’s (EITF) current agenda project: Application of Topic 715 to Market-Return…
Comment / Letter
Pension Committee Comments to IRS on Priority Guidance Plan
The Pension Committee sent a comment letter to the IRS on the agency’s 2025-2026 Priority Guidance Plan, listing issues within topic area including closed plan guidance, SECURE 2.0 cash balance…
Comment / Letter
P/C Equity & Fairness Committee Comments to Colorado DOI
The P&C Committee on Equity and Fairness submitted comments to the Colorado Division of Insurance (DOI) on the exposed template of the DOI’s upcoming data call on private passenger auto…
Comment / Letter
Practice Councils Comment to ASB on ASOP No. 41
The Casualty Practice Council, Health Practice Council, and Retirement Practice Council sent comments to the Actuarial Standards Board (ASB) on the second exposure draft of Actuarial Standard of…Date Published: 03/14/2025