Retirement

Presentation

Presentation on Retirement and Gig Workers

Claire Wolkoff, a member of the Retirement Policy and Design Evaluation Committee, presented at the National Council of Insurance Legislators (NCOIL) Spring National Meeting in Louisville, Ky., on…

Resource

Applicability Guidelines for Actuarial Standards of Practice

Introduction to the Applicability Guidelines Actuarial Standards of Practice.  The Actuarial Standards Board (ASB) sets standards for appropriate actuarial practice in the United States…

Policy Paper

Public Sector Workers Not Covered by Social Security

A new policy paper, Public Sector Workers Not Covered by Social Security: Implications for Their Retirement Security, examines how public sector entities seeking exemption from Social Security must…

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…

Policy Paper

Retirement and Gig Workers

Retirement security issues surrounding gig workers are significant and complex, with limited data regarding them, what programs are accessible to them, and how well they take advantage of available…

Practice Note

Gain/Loss Analysis for Pension Plans

The Pension Committee’s practice note provides information to actuaries on current practices relevant to the performance of an analysis of gains and losses in connection with the actuarial valuation…

Issue Brief

Social Security and The Financially Disadvantaged

While Social Security has been instrumental in reducing poverty among older Americans, approximately 9% of retirees still remain in poverty and rely on Social Security for most or all their income….

Practice Note

Selecting and Documenting Pension Assumptions Other Than Discount Rate and Investment Return

The Academy’s Pension Committee released a practice note providing information to actuaries on current and emerging practices in the selection and documentation of certain actuarial assumptions for…

Infographic

Improving Spousal Retirement Plan Protections—Gaps and Policy Proposals (Infographic)

This infographic visually summarizes key points from Improving Spousal Retirement Plan Protections—Gaps and Policy Proposals, an issue brief that examines how employer-sponsored retirement plans…

Issue Brief

Improving Spousal Retirement Plan Protections—Gaps and Policy Proposals

The Academy’s Retirement Policy and Design Evaluation Committee has published a new issue brief examining how employer-sponsored retirement plans provide important protections for spouses, such as…