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
Social Security Committee Issue Brief on Immigration
Social Security Committee issue brief discussing how immigration relates to Social Security’s finances.
Issue Brief
Issue Brief on Assumptions Used to Evaluate Social Security Program
Social Security Committee issue brief on assumptions used to evaluate Social Security’s financial condition.
Issue Brief
Issue Brief on the Impact of PBGC Premiums on Single-Employer Plan Sponsorship
Pension Committee issue brief on Pension Benefit Guaranty Corporation (PBGC) single-employer premiums and their impact on pension plan sponsorship.
Topics: Retirement
Exposure Draft of Practice Note on ASOP No. 56
Exposure draft of a Pension Committee practice note providing background and ideas about how a pension actuary might comply with ASOP No. 56, Modeling. Please send comments to the pension policy…
Topics: Retirement
Issue Brief
Issue Brief on the Impact of COVID-19 for Pension Plans
Pension Committee issue brief on near-term and long-term effects of COVID-19 on pension plans, mortality, and other assumptions.
Topics: Retirement
Comment Letter on Proposed Form for Annual Actuarial Certification for Multiemployer Plans
Multiemployer Plans Committee letter to Internal Revenue Service commenting on a proposed form for reporting the annual actuarial certification for multiemployer defined benefit plans.
Topics: Retirement
ASOP No. 51: Risk Assessment in Practice
Pension Committee practice note providing information to actuaries on current or emerging practices affected by ASOP No. 51, Assessment and Disclosure of Risk Associated with Measuring Pension…
Topics: Retirement
Comments from Committees on Second Exposure Draft of ASOP No. 4
Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board regarding the second exposure draft of Actuarial Standard of Practice…
Issue Brief
Issue Brief on Selection of Assumptions for Multiemployer Plans
Multiemployer Plans Committee issue brief detailing considerations and approaches to the selection of actuarial assumptions for multiemployer plans.
Topics: Retirement
Policy Paper