Pension Committee
The committee's purpose is to bring to the public and the United States actuarial profession expertise regarding public and private retirement plans. Within the scope of this mission, the committee:
Provides independent and objective analysis, advice, and education to stakeholders of public and private retirement plans with respect to:
Funding
Financial reporting
Managing financial risks
Plan design
Actively consults with public policymakers about the effects of legislation and regulations on retirement benefits.
Identifies emerging issues affecting retirement benefit plans.
Comments on pending retirement legislation and regulations.
Coordinates with other Academy committees where appropriate on issues with overlapping interests.
Develops practice notes for the membership.
Comments on actuarial standards of practice related to public and private plans.
Staff Liaison:
Matthew Sonduck
Chairperson:
Grace Lattyak
Vice Chairperson:
Lloyd Katz
Members:
Michael Antoine
Michael Bain
Margaret Berger
James Burke
Bruce Cadenhead
Maria Carnovale
Tristan Christ
Jonathan de Lutio
C. David Gustafson
Scott Hittner
Maria Kirilenko
Edward Law
Tonya Manning
Gerard Mingione
Maria Moliterno
Nadine Orloff
Aaron Shapiro
Mary Stone
Thomas Swain
Hal Tepfer
Michael Bain
Margaret Berger
James Burke
Bruce Cadenhead
Maria Carnovale
Tristan Christ
Jonathan de Lutio
C. David Gustafson
Scott Hittner
Maria Kirilenko
Edward Law
Tonya Manning
Gerard Mingione
Maria Moliterno
Nadine Orloff
Aaron Shapiro
Mary Stone
Thomas Swain
Hal Tepfer
Related Publications
Pension Committee Letter to IRS Regarding Hybrid Plans
Pension Committee comment letter to the IRS regarding the updated final and newly proposed regulations for hybrid retirement plans.
Topics: Retirement
Date Published: 12/18/2014
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Comments to ASB on Public Pension Plan Funding
Public Plans Subcommittee letter to the Actuarial Standards Board on actuarial valuations and other analyses used for determining public pension and other post-employment plan funding and...Date Published: 11/15/2014
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Pension Committee Letter to IRS and Treasury Regarding HAFTA Guidance
Pension Committee letter to the Internal Revenue Service and Treasury Department on guidance needed regarding the Highway and Transportation Funding Act of 2014.
Topics: Retirement
Date Published: 08/26/2014
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Pension Committee Comments on RP-2014 Mortality Tables
Pension Committee comments to the Society of Actuaries’ Retirement Plans Experience Committee on the RP-2014 and MP-2014 exposure drafts.
Topics: Retirement
Date Published: 05/29/2014
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Comments on Temporary Nondiscrimination Relief for Closed Defined Benefit Plans
Pension Committee Comments on the Internal Revenue Service Notice 2014-5, Temporary Nondiscrimination Relief for Closed Defined Benefit Plans and Request for Comments.
Topics: Retirement
Date Published: 02/28/2014
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Pension Committee Comments on ASOP No. 35
Pension Committee comments to the Actuarial Standards Board on revisions to ASOP No. 35, Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations.
Topics: Actuarial Standards Retirement
Date Published: 01/31/2014
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Comment on IRS Notice 2013-49 on Updated Mortality Tables
Pension Committee comments on Internal Revenue Service Notice 2013-49: Updated Static Mortality Tables for the Years 2014 and 2015.
Topics: Retirement
Date Published: 12/16/2013
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Joint Letter on ASOP Coordination Involving Retirement Benefits
Pension Committee, Joint Committee on Retiree Health, and Pension Finance Task Force letter to the Actuarial Standards Board (ASB) on coordinating Actuarial Standards of Practice (ASOPs) involving...Date Published: 10/29/2013
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Comments to EBSA on Annual Funding Notice for DB Plans
Pension Committee comments to the Employee Benefits Security Administration (EBSA) regarding certain disclosures on the Annual Funding Notice for defined benefit plans.
Topics: Benefits Retirement
Date Published: 10/03/2013
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Letter on Proposed PBGC Regulations on Premiums and Reducing Regulatory Burden
Pension Committee letter to the Pension Benefit Guaranty Corporation (PBGC) that supports the proposed regulations on premium rates, payment of premiums, and reducing regulatory burdens.
Topics: Retirement
Date Published: 10/02/2013
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Comments on Exposure Draft of Modeling ASOP
Pension Committee comments to the Actuarial Standards Board on its recent modeling ASOP exposure draft that included concerns that the potential ASOP could be applied too broadly.
Topics: Actuarial Standards Retirement
Date Published: 09/27/2013
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Comments to IRS on Form 5500
Pension Committee comments to the Internal Revenue Service regarding the Annual Return/Report of Employee Benefit Plan (Form 5500) that focus on the electronic submission of data on Schedules SB and...
Topics: Retirement
Date Published: 09/23/2013
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Perspectives on the PBGC Single-Employer Deficit
Issue brief addressing the Pension Benefit Guaranty Corporation’s deficit in its single-employer program. The issue brief concludes that the agency’s methods and assumptions have produced a...
Topics: Retirement
Date Published: 08/22/2013
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Pension Committee Comments on Proposed Lifetime Income Benefit Statements
Pension Committee comments on Department of Labor’s advance notice of proposed rulemaking regarding pension benefit statement requirements under section 105 of the Employee Retirement Income...
Topics: Retirement
Date Published: 08/07/2013
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Pension Committee Comments on PBGC’s Proposed Rule on Reportable Events
Pension Committee Comments on PBGC’s Proposed Rule on Reportable EventsPension Committee comments to the Pension Benefit Guaranty Corporation regarding its proposed rule on reportable events under...
Topics: Retirement
Date Published: 06/03/2013
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Pension Committee Comments on ASOP No. 4
Pension Committee comments to the Actuarial Standards Board on revisions to ASOP No. 4, Measuring Pension Obligations and Determining Pension Plan Costs or Contributions.
Topics: Actuarial Standards Retirement
Date Published: 05/31/2013
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Rethinking Normal Retirement Age for Pension Plans
Pension Committee issue brief that recommends allowing private sector defined benefit plans to voluntarily raise their normal retirement age above 65 to align their plans with Social Security.
Topics: Retirement Social Security
Date Published: 03/07/2013
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Comments on Notice Requirements Under Section 101(j) of ERISA
Pension Committee comments to the Internal Revenue Service regarding notice requirements under section 101(j) of ERISA, as promulgated in Notice 2012-46.
Topics: Retirement
Date Published: 02/05/2013
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Comments on Proposed Revisions to ASOP No. 25
Pension Committee comments to the Actuarial Standards Board regarding proposed revisions to ASOP No. 25, Credibility Procedures.
Topics: Actuarial Standards Retirement
Date Published: 12/28/2012
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Comments on Proposed Regulations on Lump-Sum Distributions When Plan Sponsor Files Bankruptcy
Pension Committee comments to the Internal Revenue Service in response to its proposed regulations concerning the prohibited payment option under single-employer defined benefit plans when a plan...
Topics: Retirement
Date Published: 08/20/2012
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