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

Issue Brief

Pension Committee Publishes Issue Brief on Church-Sponsored Retirement Plans

The Pension Committee released an issue brief, Church-Sponsored Retirement Plans—Overview and Considerations. This issue brief discusses the broad range of church plans and practices. Among other…
Topics: Retirement
Date Published: 01/24/2024
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Intersector Group Releases September Meeting Notes

The collaborative U.S.-based actuarial organizations’ Intersector Group released notes from its September meetings with the Pension Benefit Guaranty Corporation and the IRS and U.S. Department of…
Topics: Retirement
Date Published: 11/16/2023
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Policy Paper

Committee Releases Issue Paper on Social Security and Financially Disadvantaged Groups

The Social Security Committee released an issue paper, Social Security and Financially Disadvantaged Groups, focusing on how benefits received by different groups are shaped by features of the…
Date Published: 11/10/2023
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Issue Brief

Issue Brief: Reforming Social Security Sooner Rather Than Later

Social Security’s combined trust fund reserves are projected to become depleted around 2034,1 at which time its income would be able to pay only 80% of the benefits scheduled for its 80 million…
Date Published: 10/31/2023
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Issue Brief

Issue Brief: Reforming Social Security Sooner Rather Than Later

Social Security’s combined trust fund reserves are projected to become depleted around 2034,1 at which time its income would be able to pay only 80% of the benefits scheduled for its 80 million…
Date Published: 10/31/2023
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Issue Brief on Social Security Notes That Time Is of the Essence

The Social Security Committee released an issue brief, Reforming Social Security Sooner Rather Than Later, which notes that earlier reform action would allow for tax increases and benefit reductions…
Date Published: 10/30/2023
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Comment / Letter

Committees Comment to PBGC on Valuation Assumptions and Methods

The Pension Committee and Multiemployer Plans Committee responded to the Pension Benefit Guaranty Corporation’s (PBGC) request for comments regarding the proposed rule on Valuation Assumptions and…
Topics: Pension Funding
Date Published: 10/17/2023
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Comment / Letter

Committee Comments on Secure 2.0 Reporting and Disclosure

The Pension Committee submitted comments in response to the Department of Labor (DOL) Employee Benefits Security Administration’s (EBSA) Request for Information on a number of SECURE 2.0 provisions…
Date Published: 10/10/2023
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Committee Publishes Issue Brief on Social Security Assumptions

The Social Security Committee released an issue brief, Assumptions Used to Evaluate Social Security’s Financial Condition. The issue brief describes the assumptions that must be made in any…
Date Published: 09/21/2023
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Issue Brief

Issue Brief on Social Security Assumptions

The Social Security Committee released an issue brief, Assumptions Used to Evaluate Social Security’s Financial Condition. The issue brief describes the assumptions that must be made in any…
Date Published: 09/21/2023
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