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 to IRS and Treasury on the Definition of ‘Plan-Related Expenses’
Pension Committee comments to the IRS and Treasury regarding the potential implications of expected regulatory guidance on the definition of “plan-related expenses expected to be paid from plan…
Topics: Retirement
Practice Note
Working with Pension Plan Auditors
Pension Accounting Committee practice note with information for actuaries on current practices relevant to the audit of pension plan financial information that is subject to US generally accepted…
Comment / Letter
Comments to ASB on Proposed Revisions to ASOP No. 27
Pension Committee comments to the Actuarial Standards Board regarding a proposed revision of ASOP No. 27, “Selection of Economic Assumptions for Measuring Pension Obligations.
Presentation
Pension Risk and Your Retirement Capitol Hill Briefing
Pension Practice Council presentation slides of the April 4 Capitol Hill briefing on Pension Risk and Your Retirement. Presenters Ethan Kra and Lane West addressed the risks inherent with retirement…Comments to the Internal Revenue Service regarding proposed regulations for hybrid retirement plans.
Comments to the Internal Revenue Service regarding propose regulations for hybrid retirement plans.
Topics: Retirement
Comments to IRS on Proposed Hybrid Plan Reguations
Pension Committee comments to the Internal Revenue Service regarding proposed regulations for hybrid retirement plans.
Topics: Retirement
Issue Brief
An Actuarial Perspective on the 2010 Social Security Trustees’ Report
ial Security Committee issue brief on the 2010 Social Security Trustees’ Report
Issue Brief
Raising the Retirement Age for Social Security
Social Insurance Committee updated issue brief examining the potential effects of increasing the retirement age for Social Security.
Comment / Letter
Comments to NAIC on SSAPs (OPEBs and Pensions)
Joint Committee on Retiree Health and the Pension Accounting Committee joint comments to the NAIC regarding the exposure draft of SSAP 92 (OPEBs) and proposed revisions to SSAP 89 (pensions)
Topics: NAIC