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
Letter on Implementation of MAP-21 Pension Provisions
Pension Committee letter to Department of Treasury officials regarding the implementation of MAP-21 pension provisions. Attached to the letter is an outline of topics discussed by several Pension...
Topics: Retirement
Date Published: 08/02/2012
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Pension Committee Letter to SOA on Scale BB
Pension Committee letter to the SOA regarding a new set of mortality tables and projection scales for the valuation of uninsured pension plans.
Topics: Retirement
Date Published: 06/30/2012
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Letter on Proposed Revision to ASOP No. 27
Pension Committee comments to the Actuarial Standards Board regarding proposed revisions to ASOP No. 27, Selection of Economic Assumptions for Measuring Pension Obligations.
Topics: Actuarial Standards Retirement
Date Published: 05/31/2012
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Letter on Proposed Regulations for Longevity Annuity Contracts
Pension Committee comment letter to the Internal Revenue Service responding to proposed regulations for longevity annuity contracts.
Topics: Retirement
Date Published: 05/03/2012
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Letter on Proposed Regulations for Partial Annuity Distribution Options
Pension Committee comments to the Internal Revenue Service on proposed regulations for partial annuity distribution options under defined benefit pension plans.
Topics: Retirement
Date Published: 05/03/2012
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PBGC Response to Pension Committee’s Inquiry
PBGC Response to Pension Committee’s Inquiry PBGC response to the Pension Committee’s Oct. 14 inquiry regarding instructions on the Schedule H (Form 5500).
Topics: Retirement
Date Published: 11/02/2011
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Comments to IRS and DOL on Form 5500, Schedule H
Pension Committee letter to the IRS and Department of Labor concerning a possible error in the instructions for Form 5500, Schedule H on the reporting of premium payments made to the PBGC from...
Topics: Retirement
Date Published: 10/17/2011
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Comments to PBGC on Unfunded Vested Benefits Calculation
Pension Committee comment letter to the Pension Benefit Guaranty Corporation regarding the calculation of unfunded vested benefits for at risk pension plans.
Topics: Benefits Retirement
Date Published: 09/22/2011
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Comments to IRS on Preparer Tax Identification Number Registration Requirements
Pension Committee letter to the Internal Revenue Service with concerns about the implications of the proposed modifications to Circular 230 and registration requirements for PTINs and the application...
Topics: Retirement
Date Published: 06/14/2011
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Comments to IRS and Treasury on Guidance on Merger, Spinoff Issues under PPA
Pension Committee letter to the Internal Revenue Service and Department of the Treasury with comments and recommendations for future guidance on merger and spinoff issues related to the measurement...
Topics: Pension Funding Retirement
Date Published: 06/01/2011
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Comment to IRS and Treasury on the Definition of 'Plan-Related Expenses'
Pension Committee comments to the IRS and Treasury regarding the potential implications of expected regulatory guidance on the definition of "plan-related expenses expected to be paid from plan...
Topics: Retirement
Date Published: 05/24/2011
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Comments to the Internal Revenue Service regarding proposed regulations for hybrid retirement plans.
Comments to the Internal Revenue Service regarding propose regulations for hybrid retirement plans.
Topics: Retirement
Date Published: 01/12/2011
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Comments to IRS on Proposed Hybrid Plan Reguations
Pension Committee comments to the Internal Revenue Service regarding proposed regulations for hybrid retirement plans.
Topics: Retirement
Date Published: 01/12/2011
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Keeping Employers Responsible for Their (and Only Their) Pension Promises
Pension Committee analysis of possible means by which employers that sponsor defined benefit (DB) pension plans are kept responsible for their pension promises.
Topics: Retirement
Date Published: 05/01/2006
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Analysis of Congressional Pension Funding Reform Proposals
Pension Committee analysis of congressional pension funding reform proposals, updating a previous analysis from February 2005.
Topics: Pension Funding Retirement
Date Published: 03/01/2006
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Administration’s Retirement Savings Proposals
Administration’s Retirement Savings ProposalsPension Committee analysis of retirement savings proposals from the Bush administration.
Topics: Retirement
Date Published: 08/01/2005
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Administration’s Single-Employer Pension Funding Proposal
Administration’s Single-Employer Pension Funding ProposalPension Committee analysis of pension funding reform proposal released by Bush administration and that analysis later presented to a...
Topics: Pension Funding Retirement
Date Published: 03/08/2005
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What’s a Credit Balance? How Does It Affect Pension Funding?
What’s a Credit Balance? How Does It Affect Pension Funding?Pension Committee fact sheet examining credit balance options for defined benefit pension funding reform.
Topics: Pension Funding Retirement
Date Published: 03/01/2005
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Pension Funding Reform for Single Employer Plans
Pension Practice Council and Pension Committee analysis of pension funding reform for single-employer pension plans.
Topics: Pension Funding Retirement
Date Published: 02/01/2005
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Fundamentals of Current Pension Funding and Accounting for Private Sector Pension Plans
Pension Committee policy paper analysis of current funding and accounting fundamentals for private-sector pension plans.
Topics: Pension Funding Retirement
Date Published: 07/16/2004
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