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
Pension Committee Comments on Improving Availability of IRS Actuaries with the Profession
Pension Committee comment letter on the decision by the Internal Revenue Service (IRS) to limit the pension actuaries’ potential to interact with IRS actuaries and other experienced…
Issue Brief
Helping the ‘Old-Old’—Possible Changes to Social Security to Address the Concerns of Older Americans
Social Security Committee issue brief exploring possible design changes to Social Security to address issues faced by a growing part of the U.S. population who may attain advanced ages and lack…
Issue Brief
Helping the ‘Old-Old’—Possible Changes to Social Security to Address the Concerns of Older Americans
ity Committee issue brief exploring possible design changes to Social Security to address issues faced by a growing part of the U.S. population who may attain advanced ages and lack adequate…
Topics: Social Security
Issue Brief
An Actuarial Perspective on the 2016 Social Security Trustees Report
Social Security Committee issue brief on 2016 Social Security Trustees Report examining the program’s long-term solvency issues and recommending that Congress should act soon to improve the…Pension Committee Comments on Late Premium Payment Relief
Pension Committee comment letter to the Pension Benefit Guarantee Corporation (PBGC) expressing appreciation for proposed regulations providing a reduction or partial waiver of the penalty due upon…
Topics: Retirement
Pension Committee Comments on 2017 Applicable Mortality Tables
Pension Committee comment letter to the IRS and Treasury requesting that the 2017 Applicable Mortality Tables be issued as soon as possible.
Topics: Retirement
Comment / Letter
Intersector Group Notes from March Meeting with PBGC
Intersector Group notes of its March 2016 meeting with the Pension Benefit Guaranty Corporation (PBGC)
Topics: Retirement
Comments to IRS on Nondiscrimination Regulations
Pension Committee comments to the Internal Revenue Service regarding the proposed regulations for nondiscrimination relief for closed defined benefit plans.
Topics: Retirement
Selecting Investment Return Assumptions Based on Anticipated Future Experience
Pension Committee exposure draft of practice note on current and emerging practices in the selection of investment return assumptions based on anticipated future experience. The comment deadline for…
Topics: Retirement
Comment / Letter
Comments to FASB on Disclosure Requirements for Defined Benefit Plans
Pension Accounting Committee comments to the Financial Accounting Standards Board on its exposure draft on changes to the disclosure requirements for defined benefit plans.
Topics: ASB