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
Comment on IRS Notice 2013-49 on Updated Mortality Tables
Pension Committee comments on Internal Revenue Service Notice 2013-49: Updated Static Mortality Tables for the Years 2014 and 2015.
Topics: Retirement
Issue Brief
Measuring Pension Obligations
Pension Practice Council issue brief that examines the different measurements of the obligations of defined-benefit pension plans and discusses two common measurements for these plans: solvency value…Joint Letter on ASOP Coordination Involving Retirement Benefits
Pension Committee, Joint Committee on Retiree Health, and Pension Finance Task Force letter to the Actuarial Standards Board (ASB) on coordinating Actuarial Standards of Practice (ASOPs) involving…Comments to EBSA on Annual Funding Notice for DB Plans
Pension Committee comments to the Employee Benefits Security Administration (EBSA) regarding certain disclosures on the Annual Funding Notice for defined benefit plans.Letter on Proposed PBGC Regulations on Premiums and Reducing Regulatory Burden
Pension Committee letter to the Pension Benefit Guaranty Corporation (PBGC) that supports the proposed regulations on premium rates, payment of premiums, and reducing regulatory burdens.
Topics: Retirement
Comments on Exposure Draft of Modeling ASOP
Pension Committee comments to the Actuarial Standards Board on its recent modeling ASOP exposure draft that included concerns that the potential ASOP could be applied too broadly.
Comment / Letter
Letter to FASB on Single Employer Pension Plan Accounting
Pension Finance Task Force letter to the Financial Accounting Standards Board (FASB) that provides suggestions, based on financial economics, to improve accounting for single employer pension plans,…
Topics: ASB
Comments to IRS on Form 5500
Pension Committee comments to the Internal Revenue Service regarding the Annual Return/Report of Employee Benefit Plan (Form 5500) that focus on the electronic submission of data on Schedules SB and…
Topics: Retirement
Issue Brief
Perspectives on the PBGC Single-Employer Deficit
Issue brief addressing the Pension Benefit Guaranty Corporation’s deficit in its single-employer program. The issue brief concludes that the agency’s methods and assumptions have produced a…
Topics: Retirement
Issue Brief
An Actuarial Perspective on the 2013 Social Security Trustees Report
Social Security Committee issue brief examining the 2013 Social Security Trustees Report.
Topics: Social Security