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
Academy Comments to ASB on Modeling ASOP
Pension Committee comment letter to ASB on fourth exposure draft of the Modeling ASOP.Intersector Group Notes from March Meeting With Treasury and IRS
Intersector group notes of its March 2019 meeting with the Treasury Department and Internal Revenue Service.
Topics: Retirement
Research Paper
Age and Wisdom: Retirement Readiness in the U.S., U.K. and Australia
In 2015, the American Academy of Actuaries, the Australian Actuaries Institute and the Institute and Faculty of Actuaries in the United Kingdom identified longevity risk-the risk of outliving one’s…
Topics: Retirement
Date Published: 04/01/2019
Valuing Benefits Payable as a Lump Sum
Pension Committee practice note discussing the valuation of lump sum benefits for financial accounting purposes.
Comment / Letter
Comment Letter on the Report of the Commission on Retirement Security and Personal Savings
Lifetime Income Risk Joint Committee, Retirement System Assessment and Policy Committee (RSAP) and Social Security Committee comment letter to the Bipartisan Policy Center on the 2016 Report of the…
Comment / Letter
Intersector Group Notes From April Meeting With PBGC
Intersector Group notes of its April 2018 meeting with the Pension Benefit Guaranty Corporation
Topics: Retirement
Follow-up Letter to Joint Select Committee on Solvency of Multiemployer Pension Plans
Multiemployer Plans Committee follow-up letter to the Joint Select Committee on Solvency of Multiemployer Pension Plans on key topics discussed during June 22 meeting regarding loan proposals and…
Practice Note
Alternatives for Pension Cost Recognition
Pension Committee practice note covering topics related to the implementation of the spot rate approach to determining benefit obligations, service cost, and interest cost under accounting standards…Valuing Benefits Payable As A Lump Sum
Pension Committee exposure draft of practice note on current and emerging practices in the development of liabilities and cost estimates for pension plans with benefits paid as a lump sum. The…
Testimony
Academy ERISA Advisory Council Testimony on Lifetime Income Solutions
Ted Goldman, Senior Pension Fellow, testimony before the U.S. Department of Labor’s Advisory Council on Employee Welfare and Pension Benefit Plans on “Lifetime Income Solutions as a Qualified…
Topics: Retirement