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

Comments to ASB on Proposed Revision to ASOP No. 41

Pension Committee comments to the Actuarial Standards Board (ASB) regarding proposed revisions to ASOP No. 41, Actuarial Communications.
Date Published: 03/31/2010
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Comment / Letter

Comments to ASB on Proposed Revision to ASOP No. 35

Pension Committee comments to the Actuarial Standards Board (ASB) regarding proposed revisions to ASOP No. 35, Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension…
Date Published: 03/31/2010
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Comment / Letter

Comments to PBGC on Proposed Regulations for ERISA Sections 4041 and 4043

Pension Committee comments to the Pension Benefit Guaranty Corporation (PBGC) on proposed regulations concerning reportable events under ERISA Section 4043 and the purchase of irrevocable commitments…
Topics: Retirement
Date Published: 01/22/2010
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Comment / Letter

Letter to Labor Department on Electronic Display of Form 5500 Filings

Pension Committee comments to the Department of Labor regarding the electronic display of certain information contained in the annual Form 5500 filing for single employer defined benefit plans.
Topics: Retirement
Date Published: 12/09/2009
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Letter to Rep. Pomeroy on H.R. 2748, Retirement Security Needs Lifetime Pay Act of 2009

Pension Committee letter to Rep. Earl Pomeroy regarding H.R. 2748, Retirement Security Needs Lifetime Pay Act of 2009.
Topics: Retirement
Date Published: 11/18/2009
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Comment / Letter

Letter to Rep. Weiner on Social Security’s Annual Cost of Living Adjustments

Academy letter to Rep. Anthony Weiner concerning his comments about Social Security’s annual cost-of-living adjustments (COLAs)
Date Published: 09/04/2009
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Comment / Letter

Letter to FOX News Responding to Report on Social Security Cost of Living Adjustments

Academy letter to FOX News responding to a news segment about the determination of cost of living adjustments (COLAs) for Social Security.
Topics: Social Security
Date Published: 09/04/2009
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Comment / Letter

Comments to GASB on Pension Accounting and Financial Reporting

Pension Practice Council response to the Governmental Accounting Standards Board (GASB)’s invitation to comment on pension accounting and financial reporting.
Date Published: 08/03/2009
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Comment / Letter

Comments to FASAB on Exposure Draft of Accounting for Social Insurance

Social Security Committee comment letter to the Federal Accounting Standards Advisory Board (FASAB) responding to an Exposure Draft: Accounting for Social Insurance.
Topics: Social Security
Date Published: 06/03/2009
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Comment / Letter

Letter to IRS on 2009-2010 Guidance Priority List

Pension Committee letter to Internal Revenue Service (IRS) providing input on the IRS guidance priority list for 2009-2010.
Topics: Retirement
Date Published: 06/01/2009
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