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
Defined Contribution Committee Releases 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
P/C RBC Committee Presents to NAIC Working Group
P/C RBC Committee Chairperson Ron Wilkins gave an update to NAIC’s P/C RBC (E) Working Group on R4/R5 factors and the committee’s 2025 priorities.
Comment / Letter
Practice Councils Comment to ASB on ASOP No. 41
The Casualty Practice Council, Health Practice Council, and Retirement Practice Council sent comments to the Actuarial Standards Board (ASB) on the second exposure draft of Actuarial Standard of…Date Published: 03/14/2025
Comment / Letter
RPC Letter to the House Budget Committee on the PBGC Premium Due Date
The Retirement Practice Council’s Pension Committee sent a letter to the House Budget Committee to ask that the Committee consider modifying the due date of the 2025 Pension Benefit Guarantee…
Topics: Retirement
RPC Comments to House Budget Committee on PBGC Premiums
The Retirement Practice Council’s Pension Committee sent a letter to the House Budget Committee asking it to consider modifying the due date of the 2025 Pension Benefit Guaranty Corporation (PBGC)…
Topics: Retirement
Resource
Applicability Guidelines for Actuarial Standards of Practice
Introduction to the Applicability Guidelines Actuarial Standards of Practice. The Actuarial Standards Board (ASB) sets standards for appropriate actuarial practice in the United States…
Issue Brief
Issue Brief Lays Out Information to Help Assess Value of Pension Buyouts
The Public Plans Committee released an issue brief, Public Pension Plans: Helping Members Evaluate Buyout Programs and Other Lump Sums. The issue brief suggests critical information that would…
Policy Paper
Issue Paper—Immigration and Social Security
The Social Security Committee has released a public policy issue paper, Immigration and Social Security. Immigration is a crucial component to the trajectory of the financial condition of the…
Policy Paper
Pension Committee Releases Major Issue Paper on ERISA
The Pension Committee released an issue paper, ERISA: 50 Years of Shaping the Single-Employer Defined Benefit Landscape. It discusses the broad impacts of The Employee Retirement Income Security…
Topics: Retirement
Issue Brief