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
Alternative Pension Cost Bond Models Issue Brief
Pension Committee issue brief that explores five different approaches used in developing a yield curve, and associated spot rates, from a bond model.
Topics: Retirement
Academy Groups Comment Letter to ASB on Risk Assessment and Disclosure ASOP
Pension Committee, Multiemployer Plans Subcommittee, and Public Plans Subcommittee comments to the Actuarial Standards Board (ASB) on a draft actuarial standard of practice (ASOP) on risk assessment…PC Comments to ASB on Proposed Modeling ASOP
Pension Committee (PC) comments to the Actuarial Standards Board (ASB) on the third exposure draft of a proposed actuarial standard of practice (ASOP) on modeling.
Issue Brief
Pension Risk Transfer
Pension Committee issue brief that explores risk transfers by defined benefit pension plans from the perspectives of plan sponsors, beneficiaries, and policymakers.
Topics: Retirement
Comment / Letter
Intersector Group Notes from September Meeting with Treasury, IRS
Intersector Group notes of its September 2016 meeting with the Treasury Department and Internal Revenue Service
Topics: Retirement
Comment / Letter
Intersector Group Notes from September Meeting with PBGC
Intersector Group notes of its September 2016 meeting with the Pension Benefit Guaranty Corporation (PBGC)
Topics: Retirement
Intersector Group September 2016 Meeting Notes Excerpt with Treasury, IRS
Intersector Group meeting notes excerpt regarding Form 5500 clarifications from its September 2016 meeting with the Treasury Department and Internal Revenue Service
Topics: Retirement
Comments to Senate Aging Committee on Open Multiple Employer Plans
Pension Committee comments to U.S. Senate Special Committee on Aging Chairman Susan Collins on efforts to encourage open multiple employer plans.
Topics: Retirement
Comment / Letter
Lifetime Income Risk Joint Task Force Comments to DOL on Lifetime Income Options
Lifetime Income Risk Joint Task Force comment letter to the Department of Labor concerning proposals for increasing retiree income options, with a focus on additional safe harbors that encourage…
Topics: Retirement
Multiemployer Subcommittee Comments on Mergers and Transfers Between Plans
Multiemployer Subcommittee comment letter on the Pension Benefit Guaranty Corporation’s (PBGC) proposed rule on mergers and transfers between multiemployer plans.
Topics: Retirement