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

Intersector Group Releases January Meeting Notes With PBGC

Intersector Group notes from January 2023 conference call with Pension Benefit Guaranty Corporation.
Topics: Retirement
Date Published: 03/24/2023
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Essential Elements: Raising the Social Security Retirement Age

The Academy has released an Essential Elements paper based on the Social Security Committee’s March 2022 issue brief Raising the Social Security Retirement Age. The retirement age is a key…
Date Published: 03/21/2023
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Public Plans Committee Releases Practice Note on Fixed Rate Pension Funding

The Public Plans Committee published a practice note detailing considerations for working with public defined benefit pension plans that use fixed rate funding.
Date Published: 02/09/2023
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Practice Note

Public Plans Committee Practice Note on Fixed Rate Pension Funding

Practice note providing information to actuaries on current and emerging ideas for working with public defined benefit pension plans that use fixed rate funding.  
Date Published: 02/09/2023
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Practice Note

Committee Finalizes Practice Note on Modeling for Pension Actuaries

The Pension Committee updated and finalized a previously exposed draft public policy practice note providing background and ideas about how a pension actuary might comply with ASOP No.
Date Published: 01/19/2023
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Practice Note

Practice Note on Modeling for Pension Actuaries

Pension Committee public policy practice note providing background and ideas about how a pension actuary might comply with ASOP No. 56, Modeling.  
Date Published: 01/19/2023
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Practice Note

Selecting and Documenting Mortality Assumptions for Pensions

Pension Committee public policy practice note, Selecting and Documenting Mortality Assumptions for Measuring Pension Obligations, updating a 2015 practice note, revised to reflect updated Actuarial…
Date Published: 01/19/2023
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Committee Extends Ideas to PBGC regarding Special Financial Assistance Application Process for Non-Priority Plans

The Multiemployer Plans Committee sent a letter to the Pension Benefit Guaranty Corporation (PBGC) advancing ideas about the Special Financial Assistance (SFA) application process, in regard to the…
Topics: Retirement
Date Published: 01/12/2023
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Comment / Letter

Letter to PBGC on Special Financial Assistance Application Process for Non-Priority Plans

Multiemployer Plans Committee letter to Pension Benefit Guaranty Corporation (PBGC) advancing ideas regarding the Special Financial Assistance (SFA) application process for non-priority plans.  
Topics: Retirement
Date Published: 01/12/2023
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Comment / Letter

Multiemployer Plans Committee Comment Letter to PBGC on Proposed Rule Regarding Actuarial Assumptions for Determining an Employer’s Withdrawal Liability

Multiemployer Plans Committee comment letter to Pension Benefit Guaranty Corporation (PBGC) submitted in response to PBGC’s request for information on its proposed rule regarding a withdrawing…
Topics: Retirement
Date Published: 12/13/2022
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