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.
Take the Social Security Challenge
Multiemployer Pension Plans
Multiemployer plans’ funding, financial reporting, financial risks, and plan design.
Explore
Pension Accounting and Finance
Financial reporting for retirement plans, including updates from national and international accounting standards bodies, policy changes, and new regulations.
Explore
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.
Explore
Retirement Policy
Long term retirement policy, including the effects of legislation and regulations on retirement benefits, and emerging issues affecting retirement plans.
Explore
Social Security
Financial sustainability and other topics related to the Social Security program.
Explore
Filter by
Retirement Resources
Presentation
Presentation on Multiemployer Pension Plans
Presentation on Capitol Hill by Multiemployer Committee on how to address failing multiemployer plans and strengthen the multiemployer pension system.
Topics: Retirement
Issue Brief
Multiemployer Pension Plans: Potential Paths Forward
Multiemployer Committee issue brief explores options to address failing multiemployer plans and ways to strengthen the multiemployer pension system.
Topics: Retirement
Comments to IRS and Treasury on Projection of Cash Balance Benefits
Pension Committee comment letter to the IRS and Treasury on the projection of benefits under cash balance plans with variable interest credits.
Issue Brief
Women and Social Security
Social Security Committee issue brief that discusses gender-related factors that can cause differences to the benefits women and men receive from Social Security.Comments to ASB on Setting Assumptions ASOP Draft
Pension Committee comment letter to the Actuarial Standards Board (ASB) on the proposed Actuarial Standard of Practice (ASOP), Setting Assumptions.Comments to IRS on Proposed Update to Mortality Tables
Pension Committee comment letter to the IRS on the proposed update to mortality tables for determining the present value for defined benefit pension plans.
Topics: Retirement
Subcommittee Notes from Meeting with Treasury, Labor, and PBGC
Notes from the Multiemployer Plans Subcommittee meeting on Feb. 22 with officials of the Treasury and Labor departments, and Pension Benefit Guaranty Corporation to discuss applications by…Comments to Treasury Requesting Guidance on Variable Annuity Plans
Pension Committee comments to the U.S. Treasury Department requesting guidance from the IRS and Treasury to resolve uncertainties that exist as to how variable annuity plans should be valued for…
Topics: Retirement
Comments to PBGC on Two-Pool Withdrawal Liability Methods
Multiemployer Pension Plans Subcommittee comments to the Pension Benefit Guaranty Corporation (PBGC) on alternative two-pool withdrawal liability methods.
Topics: Retirement
Comments to IRS on Present Value Requirements for DB Plan Distributions
Pension Committee comment letter to the IRS on proposed regulations to the minimum present value requirements for defined benefit (DB) plan distributions.
Topics: Retirement