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
Pension Committee Comments to FASB on Application of ASC Topic 715 to Market-Return Cash Balance Plans
The Pension Committee submitted a comment letter to the Financial Accounting Standards Board Emerging Issues Task Force’s (EITF) current agenda project: Application of Topic 715 to Market-Return…
Policy Paper
Retirement and Gig Workers
Retirement security issues surrounding gig workers are significant and complex, with limited data regarding them, what programs are accessible to them, and how well they take advantage of available…
Topics: Retirement
ASOP
Proposed Revision of ASOP No. 27 – Selection of Assumptions for Measuring Pension Obligations (Exposure Draft)
Selection of Assumptions for Measuring Pension Obligations Exposure Draft TO: Members of Actuarial Organizations Governed by the Standards of Practice of the Actuarial Standards Board and…
Issue Brief
Significance of the Social Security Trust Fund
Social Security’s assets are held in two trust funds invested in U.S. Treasury securities, which help reduce publicly held federal debt. As the funds are drawn down, publicly held debt will need to…
Topics: Social Security
Policy Paper
Climate Data: Actuarial Perspectives on Quality, Challenges, and Effective Risk Quantification
The Climate Change Joint Committee released a policy paper examining the wide variety of actuarial data challenges in climate-related risk quantification. While reflecting the current emphasis on…
Practice Note
Gain/Loss Analysis for Pension Plans
The Pension Committee’s practice note provides information to actuaries on current practices relevant to the performance of an analysis of gains and losses in connection with the actuarial valuation…
Comment / Letter
Practice Councils Comment to NAIC on RBC Principles
The Casualty Practice Council, Health Practice Council, Life Practice Council, and Risk Management and Financial Reporting Practice Council submitted a joint comment letter to NAIC’s Risk-Based…
Topics: Risk-Based Capital
Infographic
Highlights from the 2025 Social Security Trustees Report
The Social Security Committee released Highlights from the 2025 Social Security Trustees Report, a one-page illustration detailing the latest annual report on the current and projected financial…
Topics: Social Security
Alert
Annual Medicare and Social Security Trustees’ Reports Released
The annual Social Security and Medicare trustees’ reports on the financial status of the programs were released on June 18. An Academy alert, available to members, covers the reports’ highlights,…Date Published: 06/20/2025
Issue Brief