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
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…
Issue Brief
Issue Brief Looks at Pension Plan Design Enhancements
The Pension Committee released an issue brief, Enhancing Retirement Security Through Changes in Plan Design and Related Requirements, that examines modifications to defined benefit (DB) plans that…
Topics: Retirement
Issue Brief Examines Gender Expansive Data
An issue brief released by the Pension Committee, Valuing Gender Expansive Data, examines issues pension actuaries may consider when performing an actuarial valuation using sex/gender expansive…
Topics: Retirement
Issue Brief
Valuing Gender Expansive Data Issue Brief
Pension Committee issue brief examining issues pension actuaries may consider when performing an actuarial valuation using sex/gender expansive data—data on sex/gender that is either missing or…
Topics: Retirement
Issue Brief
Committee Releases Buy-Out Group Annuity Purchase Primer Issue Brief
The Pension Committee released an issue brief focusing on “buy-out” annuity contract transactions, one of the ways pension plan sponsors transfer pension payment responsibilities and associated…
Topics: Retirement
Issue Brief
Buy-Out Group Annuity Purchase Primer
Pension Committee issue brief on pension plan sponsor role and considerations regarding “buy-out” annuity contract transactions.
Topics: Retirement
Issue Brief
Experience-Sharing Lifetime Income Issue Brief
Issue brief authored by the Lifetime Income Joint Risk Committee considering Experience-Sharing Lifetime Income (ESLI), a retirement income approach that shares features of both lifetime annuities…Committee Releases Issue Brief on ESLI
The Lifetime Income Joint Risk Committee released Experience-Sharing Lifetime Income (ESLI), an issue brief considering a retirement income concept now being used in many other countries, which…Committee Releases Revised Practice Note on Selecting and Documenting Other Pension Assumptions
The Pension Committee released a practice note, Selecting and Documenting Pension Assumptions Other Than Discount Rate, Investment Return, and Mortality, updating a 2009 practice note, revised to…
Practice Note