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

Comment / Letter

Pension Committee Comments on ASOP No. 12 Exposure Draft

The Pension Committee submitted comments to the Actuarial Standards Board regarding the proposed revision of Actuarial Standard of Practice (ASOP) No. 12, Risk Classification (for All Practice…
Date Published: 05/01/2024
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Updated Monograph and Issue Brief Examine Individual Equity and Social Adequacy in Social Security Reforms

The Social Security Committee released an updated monograph and issue brief on individual equity and social adequacy as those principles apply to Social Security reform options. The monograph and…
Date Published: 04/18/2024
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Issue Brief

Updated Monograph Examines Individual Equity and Social Adequacy in Social Security Reforms

The Social Security Committee released an updated monograph and issue brief on individual equity and social adequacy as those principles apply to Social Security reform options. The monograph and…
Date Published: 04/18/2024
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Issue Brief

Issue Brief Examines ‘Surplus’ in Public Pension Plans

The Public Plans Committee released ‘Surplus’ Considerations for Public Pension Plans, an issue brief that examines plan “surplus,” what it means and does not mean, historical lessons for…
Date Published: 04/11/2024
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Issue Brief

Updated Issue Brief Examines Individual Equity and Social Adequacy in Social Security Reforms

The Social Security Committee released an updated monograph and issue brief on individual equity and social adequacy as those principles apply to Social Security reform options. The monograph and…
Topics: Social Security
Date Published: 04/01/2024
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Issue Brief

Issue Brief Considers PBGC Single-Employer Premium Structure

The Pension Committee released an issue brief, Aligning the PBGC’s Single-Employer Premium Structure With Its Objectives, which discusses options for modifying the Pension Benefit Guaranty…
Date Published: 03/05/2024
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Issue Brief

Issue Brief Examines 2023 Social Security Trustees Report

The Social Security Committee released an issue brief on the 2023 Social Security Trustees Report examining the social insurance program’s long-term solvency issues.
Date Published: 02/02/2024
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Committee Releases Public Pension Plans Practice Note

The Public Plans Committee released Introduction to Service Purchases for Public Pension Plans, a practice note considering a variety of service purchase programs that can be found across public…
Topics: Retirement
Date Published: 02/02/2024
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Practice Note

Public Plans Committee Practice Note on Service Purchase

The Public Plans Committee released Introduction to Service Purchases for Public Pension Plans, a practice note considering a variety of service purchase programs that can be found across public…
Topics: Retirement
Date Published: 02/02/2024
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Report

An Actuarial Perspective on the 2023 Social Security Trustees Report

Social Security Committee issue brief on 2023 Social Security Trustees Report examining the latest detailed annual assessment by the federal government of the program’s solvency.  
Date Published: 02/02/2024
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