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
Council Releases Update of 80% Pension Funding Myth Issue Brief
The Pension Practice Council (PPC) published an issue brief, The 80% Pension Funding Myth, which addresses a persistent misconception that pension plan health or soundness can be determined solely by…
Issue Brief
80% Pension Funding Myth Issue Brief Update
Pension Practice Council issue brief debunking the myth that an 80% funded ratio is the proper basis for determining whether a pension plan is financially or “actuarially” sound.
Topics: Pension Funding
Committee Comments on Future Standard-Setting Agenda of the FASB
The Pension Committee submitted comments in response to the Financial Accounting Standards Board’s (FASB) June 2021 solicitation of stakeholder feedback on its future standard-setting agenda.
Comment / Letter
Comment Letter to FASB on Future Standard-Setting Agenda
Pension Committee comment letter responding to Financial Accounting Standards Board’s (FASB) June 2021 Invitation to Comment on its future standard-setting agenda.Issue Brief Examines 2021 Social Security Trustees Report
The Social Security Committee released an issue brief on the 2021 Social Security Trustees Report examining the social insurance program’s long-term solvency issues.Committee Publishes Issue Brief on COVID-19 Implications in Social Security Trustees Report
The Social Security Committee released an issue brief focusing on implications of COVID-19 reflected in the annual Trustees Reports from 2020 and 2021.
Issue Brief
COVID-19 Pandemic and the Impact on Social Security Issue Brief
Social Security Committee issue brief examining COVID-19 implications reflected in the annual Trustees Reports from 2020 and 2021.
Issue Brief
An Actuarial Perspective on the 2021 Social Security Trustees Report
Social Security Committee issue brief on 2021 Social Security Trustees Report examining the latest detailed annual assessment by the federal government of the program’s solvency.
Policy Paper
Essential Elements: Securing Social Security
The Academy’s Essential Elements paper, Securing Social Security, updates figures and information on the financial outlook of Social Security following the release of the 2021 Social Security…Committee Submits Comments to PBGC on Interim Final Rule for Special Financial Assistance to Multiemployer Plans
The Multiemployer Plans Committee submitted a comment letter to the Pension Benefit Guaranty Corporation (PBGC) regarding its Interim Final Rule on Special Financial Assistance pursuant to the…
Topics: Retirement