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
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
Pension Committee Comments to IRS on Priority Guidance Plan
The Pension Committee sent a comment letter to the IRS on the agency’s 2025–2026 Priority Guidance Plan, listing issues within topic area including closed plan guidance, SECURE 2.0 cash balance…
Comment / Letter
P/C Equity & Fairness Committee Comments to Colorado DOI
The P&C Committee on Equity and Fairness submitted comments to the Colorado Division of Insurance (DOI) on the exposed template of the DOI’s upcoming data call on private passenger auto…
Issue Brief
Issue Brief and Executive Summary on Decumulation Strategies
The Academy’s 2025 issue brief, Decumulation Strategies: Creating Lifetime Income from Defined Contribution Plans, outlines the insured and non-insured options available through…
Presentation