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.
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Retirement Resources
Issue Brief
Significance of the Social Security Trust Fund
Social Security’s assets are held in two trust funds invested in U.S. Treasury securities, which help reduce publicly held federal debt. As the funds are drawn down, publicly held debt will need…
Topics: Social Security
Policy Paper
Climate Data: Actuarial Perspectives on Quality, Challenges, and Effective Risk Quantification
The Climate Change Joint Committee released a policy paper examining the wide variety of actuarial data challenges in climate-related risk quantification. While reflecting the current emphasis on…
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…
Comment / Letter
Practice Councils Comment to NAIC on RBC Principles
The Casualty Practice Council, Health Practice Council, Life Practice Council, and Risk Management and Financial Reporting Practice Council submitted a joint comment letter to NAIC’s Risk-Based…
Topics: Risk-Based Capital
Infographic
Highlights from the 2025 Social Security Trustees Report
The Social Security Committee released Highlights from the 2025 Social Security Trustees Report, a one-page illustration detailing the latest annual report on the current and projected financial…
Topics: Social Security
Alert
Annual Medicare and Social Security Trustees’ Reports Released
The annual Social Security and Medicare trustees’ reports on the financial status of the programs were released on June 18. An Academy alert, available to members, covers the reports’…Date Published: 06/20/2025
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…
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…
Comment / Letter