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
Actuaries Advocate Raising Social Security’s Retirement Age
The Academy issued a public interest statement urging policymakers to immediately address Social Security’s long-term financial problems by raising the retirement age to reflect increasing longevity
Policy Paper
Suggested Changes to “Thinking of Retiring” Special Insert for Workers 55 or Older
Committee and Social Security Committee joint work group document addressing better ways to educate the public about retirement planning. The committees suggest changes to current Social…
Issue Brief
An Actuarial Perspective on the 2008 Social Security Trustees’ Report
al Insurance Committee annual issue brief offering an actuarial perspective on the Social Security Trustees Report.
Topics: Social Security
Comment / Letter
Letter to IRS on Proposed Regulations for Measuring Pension Assets and Liabilities
Pension Committee comments to the Internal Revenue Service (IRS) on proposed regulations for measuring pension assets and liabilities.
Topics: Retirement
Comment / Letter
Letter to IRS on Proposed Regulations for Hybrid Pension Plans
Pension Committee comments to the Internal Revenue Service (IRS) regarding proposed regulations for some hybrid defined benefit (DB) pension plans.
Topics: Retirement
Comment / Letter
Letter to IRS on Proposed DB Benefit Restrictions under IRC Sections 430(f) and 436
Pension Committee letter to Internal Revenue Service (IRS) commenting on proposed benefit restrictions for defined benefit (DB) pension plans under Internal Revenue Code Sections 430(f) and 436.
Topics: Retirement
Letter to House Committee Requesting Technical Corrections on Pension Protection Act
Pension Practice Council and Pension Committee letter to the House Ways and Means Committee requesting technical corrections to clarify aspects of the Pension Protection Act
Topics: Retirement
Letter to JBEA on Audits of Enrolled Actuaries’ CE Filings
Pension Committee letter to Joint Board for the Enrollment of Actuaries (JBEA) requesting the JBEA provide a summary of key mistakes or problems it has found in audits of enrolled actuaries CE…
Topics: Retirement
Comment / Letter
Letter to Treasury Department on Method for Applying Anti-Backloading Rule to Cash Balance Plans
Pension Committee letter to the Department of the Treasury requesting that Treasury reconsider its method for applying an anti-backloading rule (the four-thirds rule) to cash balance plans.
Topics: Retirement
Comment / Letter
Letter to CASB on Harmonization Survey of Cost Accounting Standards with PPA
Cost Accounting Standards Task Force response to the Cost Accounting Standards Board (CASB) regarding a survey on harmonizing two cost accounting standards with provisions of the Pension Protection…
Topics: ASB