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
Issue Brief on the SECURE Act
Issue brief examining the potential impact of the SECURE Act on retirement security, developed by Academy Senior Pension Fellow in conjunction with members of the Retirement System Assessment and…
Topics: Retirement
Issue Brief
An Actuarial Perspective on the 2020 Social Security Trustees Report
Social Security Committee issue brief on 2020 Social Security Trustees Report examining the program’s long-term solvency issues and pointing out that Congress should act soon to improve the…
Comment / Letter
Pension Council Comments to U.S. House on Pension Provisions of HEROES Act
Comment letter submitted to House leadership regarding pension provisions of H.R. 6800, the Health and Economic Recovery Omnibus Emergency Solutions Act (“HEROES Act”).
Issue Brief
Issue Brief on Withdrawal Liability
Multiemployer Plans Committee issue brief addressing current practices and approaches to the selection of withdrawal liability interest rates.
Topics: Retirement
Issue Brief
Issue Brief on Streamlining of Retirement Income Planning
Retirement System Assessment and Policy Committee issue brief considering potential ways to optimize portability and personal management of retirement assets, income, and benefits.
Practice Note
Committee Publishes Practice Note on Actuarial Section of the Comprehensive Annual Financial Report
Public Plans Committee practice note reviewing current and emerging approaches to completion of the Actuarial section of the Comprehensive Annual Financial Report.Committee Publishes Practice Note on Actuarial Section of the Comprehensive Annual Financial Report
Public Plans Committee practice note reviewing current and emerging approaches to completion of the Actuarial section of the Comprehensive Annual Financial Report.Committee Requests Leniency on Certifications Deadline for Multiemployer Pension Plans
Multiemployer Plans Committee letter to Internal Revenue Service requesting leniency on March 30th deadline for multiemployer pension plan certifications.
Topics: Retirement
Pension Committee Comment Letter to IRS on Updated Mortality Tables
Pension Committee comment letter to the Internal Revenue Service on updated mortality improvement rates and static mortality tables for defined benefit pension plans for 2021.
Topics: Retirement
Committee Comments to U.S. Senate on Multiemployer Pension Recapitalization and Reform Plan
Multiemployer Plans Committee comment letter to the U.S. Senate Committee on Finance regarding the Multiemployer Pension Recapitalization and Reform Plan.
Topics: Retirement