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 IPSASB on Exposure Draft 31, Employee Benefits
Public Plans Task Force letter to the International Public Sector Accounting Standards Board (IPSASB) regarding Exposure Draft (ED) 31, Employee BenefitsSocial Security Reform Options
Social Insurance Committee monograph presenting an overview of proposed reforms to the Social Security program.
Topics: Social Security
Comment / Letter
Comments to IRS and Treasury on Substitute Mortality Tables
Pension Committee discussion paper to the Internal Revenue Service (IRS) and Department of the Treasury regarding the use of substitute mortality tables.
Topics: Retirement
Practice Note
Valuation of Employee Stock Options
Valuation of Employee Stock OptionsPension Practice Council draft practice note to provide guidance to actuaries and others performing valuations under the Financial Accounting Standards Board’s…
Topics: ASB
Letter to DOL on Proposed Addition of Asset-Related Question to Form 5500
Pension Committee letter to the Department of Labor (DOL) expressing objections to the proposed addition of an asset information question to Form 5500 Schedule BLetter to IRS on Requests for Technical Guidance on Circular 230
Pension Practice Council letter to the Internal Revenue Service (IRS) requesting technical guidance on regulatory issues related to IRS Circular 230
Topics: Retirement
Issue Brief
The Value of Defined Benefit Plans
Pension Committee issue brief discussing the value of defined benefit (DB) pension plans.
Topics: Retirement
Letters to FASB on Proposed Changes in Financial Accounting Standards
Joint Committee on Retiree Health letters to FASB expressing concern over proposed changes in financial accounting standards for pensions and OPEBs.
Topics: ASB
Letter to Energy Department on Reimbursing DOE Contractors’ DB Pension Costs
Pension Practice Council letter to the Department of Energy regarding its policy to no longer reimburse DOE contractors for costs associated with defined benefit (DB) plans.
Topics: Retirement
Letter to Energy Department on Reimbursing DOE Contractors’ DB Pension Costs
Pension Practice Council letter to the Department of Energy regarding its policy to no longer reimburse DOE contractors for costs associated with defined benefit (DB) plans.
Topics: Retirement