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 / Letter
Response to GASB’s Exposure Drafts
Academy’s Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) in response to two exposure drafts on pension accounting and financial reporting by employersComments to IRS and DOL on Form 5500, Schedule H
Pension Committee letter to the IRS and Department of Labor concerning a possible error in the instructions for Form 5500, Schedule H on the reporting of premium payments made to the PBGC from…
Topics: Retirement
Response to GASB’s Exposure Drafts
Response to GASB’s Exposure DraftsThe Academy’s Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) in response to two exposure drafts on pension accounting and…Comments to GASB on Exposure Drafts on Pension Accounting and Financial Reporting by Employers
Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) to two exposure drafts on pension accounting and financial reporting by employers.
Comment / Letter
Comments to Actuarial Standards Board on ASOP No. 4 Revisions
Pension Committee comment letter to the Actuarial Standards Board regarding the discussion draft of proposed revisions to ASOP No. 4, Measuring Pension Obligations and Determining Pension Plan Costs…
Presentation
Academy Capitol Hill Briefing: Rising Tide Presentation
Pension Practice Council presentation for the Capitol Hill Briefing: Important New Research Findings Indicate a “Rising Tide” of Contributions Facing Defined Benefit Pensions. Presenters from the…Selecting and Documenting Mortality Assumptions for Pensions
Pension Committee’s practice note, revised October 2011, Selecting and Documenting Mortality Assumptions for Pensions to reflect changes to ASOP No. 35, Selection of Demographic and Other Noneconomic…
Topics: Retirement
Comments to PBGC on Unfunded Vested Benefits Calculation
Pension Committee comment letter to the Pension Benefit Guaranty Corporation regarding the calculation of unfunded vested benefits for at risk pension plans.
Comment / Letter