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
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,…
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…
Topics: Actuarial Standards
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
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