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
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
Issue Brief
Social Security: Evaluating the Structure for Basic Benefits
Social Security Committee issue brief evaluating the structure of basic Social Security benefits.
Issue Brief
Women and Social Security
Social Security Committee issue brief examining Social Security benefits for women.
Comment / Letter
Letter to Texas Officials Clarifying Comments on OPEB Accounting Standards
Joint Committee on Retiree Health letter to Texas officials about misinterpretations of the committee’s 2006 comments on accounting standards for OPEBs
Comment / Letter
Letter to Texas Officials Clarifying Comments on OPEB Accounting Standards
Joint Committee on Retiree Health letter to Texas officials about misinterpretations of the committee’s 2006 comments on accounting standards for OPEBs
Topics: Retirement
Comment / Letter
Letter to Energy Department on Pension Reimbursement Policy for DOE Contractors
Pension Committee comments to the Department of Energy (DOE) on the issues faced by the DOE and its contractors in managing the costs of pension and medical benefits.
Issue Brief
An Actuarial Perspective on the 2007 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 FASAB on Preliminary Views – Accounting for Social Insurance
Social Security Committee comments to the Federal Accounting Standards Advisory Board (FASAB) regarding a preliminary views document on accounting for social insurance
Topics: Social Security
Comment / Letter
Letter to IRS on Combined Plan Deduction Limits under Notice 2007-28
Pension Committee comments to the Internal Revenue Service (IRS) regarding changes to the combined plan deduction limit under IRS Notice 2007-28.
Topics: Retirement
Issue Brief