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 Social Security Disability Program
Social Security Committee issue brief on the Disability Insurance Trust Fund shortfall and ways to improve its long-term financial viability.
Topics: Social Security
Comments to IRS and Treasury on Suspension of Benefits
Multiemployer Subcommittee comments to the IRS and Treasury on proposed regulations on suspensions of benefits under the Multiemployer Pension Reform Act of 2014.
Issue Brief
Issue Brief on Alternatives for Pension Cost Recognition
Pension Accounting Committee and Pension Committee issue brief on alternative expense methodologies and their theoretical rationales and implications.
Topics: Retirement
Issue Brief
Committee Issue Brief on 2015 Social Security Trustees Report
Social Security Committee issue brief on 2015 Social Security Trustees Report examining the social insurance program’s long-term solvency issues and recommending that Congress should act soon to…Pension Committee Comments on IRS Mortality Table Release Date
Pension Committee comments to the IRS regarding the timing for release of the mortality tables under §§430(h)(3) and 417(e) of the Internal Revenue Code for 2016.
Topics: Retirement
Comment / Letter
Academy Committees Comment on PCAOB Auditor and Specialist Paper
The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life…Selecting and Documenting Mortality Assumptions for Pensions
Pension Committee’s practice note, “Selecting and Documenting Mortality Assumptions for Pensions,” revised to reflect a new mortality improvement scale (BB) published by the Retirement Plans…
Topics: Retirement
Pension Committee Comments on ASB Exposure Draft on Risks in Measuring Pension Obligations and Determining Pension Plan Contributions
Pension Committee comments to the Actuarial Standards Board (ASB) on its exposure draft, “Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining Pension…Subcommittee Comments on ASB Exposure Draft on Risks in Measuring Pension Obligations and Determining Pension Plan Contributions
Public Plans Subcommittee comments to the Actuarial Standards Board (ASB) on its exposure draft, “Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining…
Testimony
Pension Committee Testimony to ERISA Advisory Council on Pension Risk Transfers
Ellen Kleinstuber, vice-chairperson of the Academy’s Pension Committee, testimony at an ERISA Advisory Council hearing on model notices and disclosures to help defined benefit plan participants…
Topics: Retirement