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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Retirement
Multiemployer Pension Plans

Multiemployer Pension Plans

Multiemployer plans’ funding, financial reporting, financial risks, and plan design.
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Pension Accounting and Finance

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

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

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

Social Security

Financial sustainability and other topics related to the Social Security program.
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Retirement Resources

Comments on Temporary Nondiscrimination Relief for Closed Defined Benefit Plans

Pension Committee Comments on the Internal Revenue Service Notice 2014-5, Temporary Nondiscrimination Relief for Closed Defined Benefit Plans and Request for Comments. 
Topics: Retirement
Date Published: 02/28/2014
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Policy Paper

Essential Elements: Raising Social Security’s Retirement Age

emy policy paper on the benefits of raising Social Security’s retirement age to help solve the program’s long-term financial problems
Date Published: 02/26/2014
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Issue Brief

Objectives and Principles for Funding Public Sector Pension Plans

Pension Plans Public Plans Subcommittee issue brief introducing the objectives and principles for funding pension plans for state and local government. 
Topics: Retirement
Date Published: 02/19/2014
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Pension Committee Comments on ASOP No. 35

Pension Committee comments to the Actuarial Standards Board on revisions to ASOP No. 35, Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations. 
Date Published: 01/31/2014
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Policy Paper

Retirement for the AGES

Public Policy Monograph that introduces the foundational principles needed to examine retirement plans and policy proposals designed to provide a secure and sufficient retirement
Date Published: 01/17/2014
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Presentation

Capitol Hill Briefing Presentation—Retirement for the AGES

tol Hill briefing presentation that introduces the foundational principles needed to examine retirement plans and policy proposals designed to provide a secure and sufficient retirement as part of…
Topics: Retirement
Date Published: 01/17/2014
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Comment / Letter

Letter to House Members on Making Pension Accounting Consistent with MAP-21

Letter to members of the U.S. House of Representatives regarding their request to make Generally Accepted Accounting Principles (GAAP) consistent with the pension funding rules in the Moving Ahead…
Date Published: 01/08/2014
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Comment / Letter

Intersector Group March 2013 Meeting Notes with PBGC

Intersector Group report to the Pension Practice Council containing notes from its March 2013 meeting with the Pension Benefit Guaranty Corporation
Topics: Retirement
Date Published: 12/20/2013
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Comment / Letter

Intersector Group March 2013 Meeting Notes with Treasury, IRS

Intersector Group report to the Pension Practice Council containing notes from its March 2013 meeting with the Treasury Department and Internal Revenue Service
Topics: Retirement
Date Published: 12/20/2013
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Comment / Letter

Intersector Group Sept. 2013 Meeting Notes with PBGC

Intersector Group report to the Pension Practice Council containing notes from its September 2013 meeting with the Pension Benefit Guaranty Corporation
Topics: Retirement
Date Published: 12/20/2013
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