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
Policy Paper
South Dakota Retirement System Assessment
South Dakota Retirement System assessment produced by the Forward Thinking Task Force using the AGES framework, based on fundamental principles illustrating the strengths and shortcomings of…
Topics: Retirement
Policy Paper
Traditional Defined Benefit Plan Under Current System Assessment
Traditional Defined Benefit Plan Under Current System assessment produced by the Forward Thinking Task Force using the AGES framework, based on fundamental principles illustrating the strengths…
Topics: Retirement
Policy Paper
USA Retirement Funds Assessment
USA Retirement Funds assessment produced by the Forward Thinking Task Force using the AGES framework, based on fundamental principles illustrating the strengths and shortcomings of retirement systems…
Topics: Retirement
Policy Paper
Safe Harbor Defined Contribution Plan Under Current System Assessment
Safe Harbor Defined Contribution Plan Under Current System assessment produced by the Forward Thinking Task Force using the AGES framework, based on fundamental principles illustrating the…
Topics: Retirement
Issue Brief
Actuarial Perspective on 2014 Social Security Trustees Report
Social Security Committee issue brief on 2014 Social Security Trustees Report examining the social insurance program’s long-term solvency and stating that Congress should act soon to improve the…
Comment / Letter
Joint Committee on Retiree Health Sends Comment Letter to GASB Regarding Exposure Draft
The Joint Committee on Retiree Health letter to the Governmental Accounting Standards Board commenting on proposed statements of accounting and financial reporting by governmental employers for other…
Comment / Letter
Public Plans Subcommittee Sends Comment Letter to GASB Regarding Exposure Draft
The Pension Committee’s Public Plans Subcommittee letter to the Governmental Accounting Standards Board commenting on an Exposure Draft on accounting and financial reporting for pension plans that…Pension Committee Letter to IRS and Treasury Regarding HAFTA Guidance
Pension Committee letter to the Internal Revenue Service and Treasury Department on guidance needed regarding the Highway and Transportation Funding Act of 2014.
Topics: Retirement
Academy Essential Elements Paper on Social Security
The Academy published a new Essential Elements paper, Securing Social Security, that examines the long-term solvency challenges facing the nation’s largest social insurance program and approaches…Pension Committee Comments on RP-2014 Mortality Tables
Pension Committee comments to the Society of Actuaries’ Retirement Plans Experience Committee on the RP-2014 and MP-2014 exposure drafts.
Topics: Retirement