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
Comment / Letter
Letter to Financial Times on Role of Actuaries in Pension Accounting
Letter from Pension Practice Council Vice-President Don Segal to the editor of the Financial Times responding to misrepresentations about the role of actuaries in pension accountingAnalysis of single-employer issues in pension funding legislation
The Pension Practice Council and Pension Commitete published an analysis of single-employer issues in pension funding legislation (superseded by March 2006 update).Analysis of Congressional Pension Funding Reform Proposals: Multiemployer Plan Provisions
Multiemployer Plans Task Force analysis of the multiemployer plan provisions included in current pension funding reform legislation.Request to IRS for Technical Advice Ruling on Circular 230
Pension Practice Council request to the Internal Revenue Service (IRS) for a technical advice ruling related to IRS Circular 230 regulations.
Topics: Retirement
Issue Brief
A Guide to the Use of Stochastic Models in Analyzing Social Security
Social Security Committee issue brief on the use of stochastic models in analyzing Social Security.
Comment / Letter
Letter to FASB on Pension and Other Post-Retirement Benefit Accounting
Pension Accounting Committee letter to the Financial Accounting Standards Board (FASB) about a FASB project to reconsider pension and other post-retirement benefit accounting
Policy Paper
Administration’s Retirement Savings Proposals
ion Committee analysis, updated from 2003, of retirement savings proposals from the Bush administration.
Topics: Retirement
Administration’s Retirement Savings Proposals
Administration’s Retirement Savings ProposalsPension Committee analysis of retirement savings proposals from the Bush administration.
Topics: Retirement
Presentation
Presentation to the ERISA Advisory Council about Retirement Distribution Options
Pension Practice Council presentation at an ERISA Advisory Council meeting on the topic of retirement distribution options
Topics: Retirement
Testimony
Congressional Testimony on Strengthening Social Security
Senior Pension Fellow testimony to the House Ways and Means Subcommittee on Social Security on the topic of protecting and strengthening Social Security.
Topics: Social Security