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
Committee Comments on Proposed Rule Regarding Multiemployer Plan Withdrawal Liability
The Multiemployer Plans Committee submitted comments to the Pension Benefit Guaranty Corporation (PBGC) on its proposed rule about interest rate assumptions regarding a withdrawing employer’s…
Topics: Retirement
Committee Releases Practice Note on Difficult-to-Value Plan Provisions
The Pension Committee published a practice note, Measuring Pension Obligations for Difficult-to-Value Plan Provisions, providing information to actuaries on current or emerging practices regarding…
Topics: Retirement
Practice Note
Practice Note on Difficult-to-Value Provisions of Defined Benefit Plans
Pension Committee Practice Note on Measuring Pension Obligations for Difficult-to-Value Plan Provisions.
Topics: Retirement
Comment / Letter
Committee Comments to U.S. House and Senate Leaders on Bipartisan Retirement Legislative Proposals
Comment letter from the Pension Committee and Retirement Policy and Design Evaluation Committee on provisions included in the Securing a Strong Retirement Act of 2022 (SECURE 2.0), the EARN Act, and…
Topics: Retirement
PPC Committees Release Discussion Brief on Augmented Mortality
Members of the Pension, Multiemployer, and Public Plans Committees published a discussion brief intended to familiarize actuaries with commonly used approaches and considerations when dealing with…
Topics: Retirement
Cross-Committee Discussion Brief on Actuarial Considerations When Using Augmented Mortality Models
Discussion brief authored by members of Pension, Multiemployer, and Public Plans Committees detailing approaches and complexities of using augmented pension mortality assumptions.
Topics: Retirement
Issue Brief
Social Security Committee Releases Issue Brief on Social Security Reform: Benefit Formula Options
The Academy’s Social Security Committee released an issue brief that explores a wide variety of proposals made over the years for changing the formulas for determining benefits by members of…
Issue Brief
Social Security Committee Releases Issue Brief on Social Security Reform: Taxation Options
The Academy’s Social Security Committee released an issue brief that explores a wide variety of proposals made over the years for increasing the system’s revenue by members of Congress,…
Issue Brief
Social Security Committee Releases One-pager to Accompany Issue Brief on the 2022 Social Security Trustees Report
The Academy’s Social Security Committee has released a one-pager to accompany its issue brief on the 2022 Social Security Trustees Report examining the latest detailed annual assessment by the…
Policy Paper
Actuarial Organizations&
Actuarial Organizations’ Collaborative Intersector Group Releases Notes from Meeting With Treasury and IRS The Intersector Group published notes from its May 2022 conference call with the Treasury…
Topics: Retirement