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
Response to the International Accounting Standards Board (IASB)’s proposed amendments to IAS 19, Employee Benefits.
Response to the International Accounting Standards Board (IASB)’s proposed amendments to IAS 19, Employee Benefits
Comment / Letter
Comments on Proposed Amendments to International Accounting Standard 19, Employee Benefits
Pension Accounting Committee comments to the International Accounting Standards Board (IASB) regarding proposed amendments to IAS 19
Comment / Letter
Comments on Harmonization of Cost Accounting Standards with PPA
Pension Committee comments to the Cost Accounting Standards Board on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006
Comment / Letter
Comments on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006 (PPA)
Comments on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006 (PPA
Comment / Letter
Comment Letter to IRS and Treasury on 2011 Schedules SB and MB
Pension Committee letter to the Department of the Treasury and the Internal Revenue Service (IRS) with suggestions for the 2011 schedules SB and MB instructions and forms.
Topics: Retirement
Congressional Testimony on Longevity Risk
Pension Practice Council’s testimony to the Senate Special Committee on Aging for a hearing entitled “The Retirement Challenge: Making Savings Last a Lifetime.”
Topics: Retirement
Issue Brief
Social Security Reform: Possible Changes in the Benefit Formulas and Taxation
Social Insurance Committee issue brief on changes to the benefit formula and taxation of benefits under proposed social security reform.
Comment / Letter
Comments on H.R. 4213, the American Workers, State and Business Relief Act of 2010
Pension Committee and the Multiemployer Subcommittee comments on multiemployer pension plan provisions of H.R. 4213, the American Workers, State and Business Relief Act of 2010.
Topics: Retirement
Comment / Letter
Comments to Labor, Treasury on Lifetime-Income Options in Retirement Plans
Pension Practice Council and Life Practice Council’s response to a request for information from the Labor and Treasury departments regarding lifetime-income options for participants and beneficiaries…
Topics: Retirement