Multiemployer Plans Committee

Multiemployer Plans Committee

The committee's purpose is to bring to the public and the United States actuarial profession expertise regarding multiemployer pension plans. Within the scope of this mission, the committee:

  • Provides independent and objective analysis, advice, and education to stakeholders (such as legislators, contributing employers, trustees) of multiemployer plans with respect to:
  • Funding
  • Financial reporting, in conjunction with Pension Accounting Committee
  • Managing financial risks
  • Plan design
  • Maintains contact with federal and state regulatory agencies to offer advice and seek action on current issues.
  • Develops practice notes for the membership.
  • Comments on actuarial standards of practice related to multiemployer plans.
  • Chairperson: David Pazamickas
    Vice Chairperson: Susan Boyle
    Members:
    Joshua Allmen
    Jason Birkle
    Julie Cameron
    Matthew Deveney
    Victor Harte
    Ethan Kra
    Steven Mendelsohn
    James Nolan
    Amanda Notaristefano
    Joshua Shapiro
    Scott Steadman
    Ron Stonehill

    Related Publications

    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
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    Comments from Committees on Exposure Draft of Proposed Revision of ASOP No. 27 and Repeal of ASOP No. 35

    Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board regarding the exposure draft of the proposed revision of Actuarial...
    Date Published: 06/16/2023
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    Letter to PBGC on Special Financial Assistance Application Process for Non-Priority Plans

    Multiemployer Plans Committee letter to Pension Benefit Guaranty Corporation (PBGC) advancing ideas regarding the Special Financial Assistance (SFA) application process for non-priority plans.  
    Topics: Retirement
    Date Published: 01/12/2023
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    Cross-Committee Discussion Brief on Actuarial Considerations When Using Augmented Mortality Models

    Discussion brief authored by members of Pension, Multiemployer, and Public Plans Committees detailing approaches and complexities of using augmented pension mortality assumptions.  
    Topics: Retirement
    Date Published: 10/14/2022
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    Comments from Committees on Third Exposure Draft of ASOP No. 4

    Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board regarding the third exposure draft of Actuarial Standard of Practice...
    Date Published: 10/18/2021
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    Comment Letter to PBGC on Interim Final Rule regarding Special Financial Assistance for Multiemployer Plans enacted under ARPA

    Multiemployer Plans Committee letter to Pension Benefit Guaranty Corporation (PBGC) submitted in response to PBGC's request for comments on its Interim Final Rule regarding Special Financial...
    Topics: Retirement
    Date Published: 08/11/2021
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    Comment Letter to Treasury Department and IRS on Multiemployer Plan Temporary Funding Relief Provisions

    Multiemployer Plans Committee comments to U.S. Department of the Treasury and Internal Revenue Service (IRS) relating to implementation of the multiemployer pension plans temporary funding relief...
    Topics: Retirement
    Date Published: 07/23/2021
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    Meeting Notes from October 2020 Multiemployer Plans Committee Meeting with Treasury, Labor, and PBGC

    Notes from October 9, 2020 Multiemployer Plans Committee meeting with officials of the Departments of the Treasury and Labor and Pension Benefit Guaranty Corporation on applications by plans in...
    Date Published: 07/22/2021
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    Multiemployer Plans Committee Update Meeting with Federal Agency Representatives

    On March 17, 2021, the Multiemployer Plans Committee met with representatives from PBGC, the Department of the Treasury, and the Department of Labor to share the committee's initial observations...
    Topics: Retirement
    Date Published: 04/05/2021
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    Comment Letter on Proposed Form for Annual Actuarial Certification for Multiemployer Plans

    Multiemployer Plans Committee letter to Internal Revenue Service commenting on a proposed form for reporting the annual actuarial certification for multiemployer defined benefit plans.  
    Topics: Retirement
    Date Published: 08/24/2020
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    Comments from Committees on Second Exposure Draft of ASOP No. 4

    Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board regarding the second exposure draft of Actuarial Standard of Practice...
    Date Published: 07/20/2020
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    Issue Brief on Selection of Assumptions for Multiemployer Plans

    Multiemployer Plans Committee issue brief detailing considerations and approaches to the selection of actuarial assumptions for multiemployer plans.  
    Topics: Retirement
    Date Published: 07/16/2020
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    Issue Brief on Withdrawal Liability

    Multiemployer Plans Committee issue brief addressing current practices and approaches to the selection of withdrawal liability interest rates.  
    Topics: Retirement
    Date Published: 04/13/2020
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    Committee Requests Leniency on Certifications Deadline for Multiemployer Pension Plans

    Multiemployer Plans Committee letter to Internal Revenue Service requesting leniency on March 30th deadline for multiemployer pension plan certifications.  
    Topics: Retirement
    Date Published: 03/24/2020
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    Committee Comments to U.S. Senate on Multiemployer Pension Recapitalization and Reform Plan

    Multiemployer Plans Committee comment letter to the U.S. Senate Committee on Finance regarding the Multiemployer Pension Recapitalization and Reform Plan.  
    Topics: Retirement
    Date Published: 12/23/2019
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    Comments from Committees on ASOP 27 and 35 Exposure Drafts

    Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board on the exposure drafts of Actuarial Standards of Practice 27 and 35.  
    Date Published: 09/09/2019
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    Committee Notes from Meeting with Treasury, PBGC, and DOL

    Notes from a meeting earlier this year between members of the Multiemployer Plans Committee of the American Academy of Actuaries (the Committee) with representatives of the U.S. Department of...
    Date Published: 09/06/2019
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    Follow-up Letter to Joint Select Committee on Solvency of Multiemployer Pension Plans

    Multiemployer Plans Committee follow-up letter to the Joint Select Committee on Solvency of Multiemployer Pension Plans on key topics discussed during June 22 meeting regarding loan proposals and...
    Date Published: 09/25/2018
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    Committee Notes from Meeting with Treasury, Labor, and PBGC

    Notes from the Multiemployer Plans Committee meeting on Feb. 23, 2018 with officials of the Treasury and Labor departments, and Pension Benefit Guaranty Corporation to discuss applications by...
    Date Published: 07/30/2018
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    Joint Select Committee on Solvency of Multiemployer Pension Plans Hearing “The History and Structure of the Multiemployer Pension System” Responses for the Record

    Joint Select Committee on Solvency of Multiemployer Pension Plans Hearing "The History and Structure of the Multiemployer Pension System" Responses for the Record Ted Goldman, Senior Pension Fellow,...
    Date Published: 06/06/2018
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