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
Comments on Proposed Revisions to ASOP No. 25
Pension Committee comments to the Actuarial Standards Board regarding proposed revisions to ASOP No. 25, Credibility Procedures.
Issue Brief
A Guide to Analyzing Social Security Reform
Issue guide on Social Security to help evaluate Social Security reform proposals.
Topics: Social Security
Issue Brief
Means Testing for Social Security
Social Security Committee issue brief that examines “means testing,” an option to reform Social Security that would reduce or eliminate benefits for wealthy and/or high-income participants and…
Presentation
Social Security: Actuarial Status and Assumptions
Slides from the November 27, 2012 Social Security webinar discussing the assumptions used to evaluate Social Security’s financial condition, and providing an overview of the actuarial status of…
Topics: Social Security
Comments to CAAP Regarding MAFPP Discussion Draft
Comments by Public Plans Subcommittee to the California Actuarial Advisors Panel (CAAP) in response to its discussion draft, Version 9c, Model Actuarial Funding Policies and Practices (MAFPP) for…
Topics: Retirement
Comment / Letter
Comments to FASB on Proposed Accounting Standards Update for Financial Instruments
Pension Accounting Committee comments to the Financial Accounting Standards Board (FASB) regarding its proposed Accounting Standards Update: Financial Instruments (Topic 825) – Disclosures about…Comments on Proposed Regulations on Lump-Sum Distributions When Plan Sponsor Files Bankruptcy
Pension Committee comments to the Internal Revenue Service in response to its proposed regulations concerning the prohibited payment option under single-employer defined benefit plans when a plan…
Topics: Retirement
Letter on Implementation of MAP-21 Pension Provisions
Pension Committee letter to Department of Treasury officials regarding the implementation of MAP-21 pension provisions. Attached to the letter is an outline of topics discussed by several Pension…
Topics: Retirement
Pension Committee Letter to SOA on Scale BB
Pension Committee letter to the SOA regarding a new set of mortality tables and projection scales for the valuation of uninsured pension plans.
Topics: Retirement
Testimony
ERISA Testimony on Employee Welfare and Pension Benefit Plans
Senior Pension Fellow testimony before the ERISA Advisory Council on Employee Welfare and Pension Benefit Plans
Topics: Retirement