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

Comment / Letter

Pension Committee Comments to IRS on Priority Guidance Plan

The Pension Committee sent a comment letter to the IRS on the agency’s 2025–2026 Priority Guidance Plan, listing issues within topic area including closed plan guidance, SECURE 2.0 cash balance…
Date Published: 05/30/2025
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Comment / Letter

P/C Equity & Fairness Committee Comments to Colorado DOI

The P&C Committee on Equity and Fairness submitted comments to the Colorado Division of Insurance (DOI) on the exposed template of the DOI’s upcoming data call on private passenger auto…
Date Published: 04/25/2025
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Comment / Letter

Practice Councils Comment to ASB on ASOP No. 41

The Casualty Practice Council, Health Practice Council, and Retirement Practice Council sent comments to the Actuarial Standards Board (ASB) on the second exposure draft of Actuarial Standard of…
Date Published: 03/14/2025
Comment / Letter

RPC Letter to the House Budget Committee on the PBGC Premium Due Date

The Retirement Practice Council’s Pension Committee sent a letter to the House Budget Committee to ask that the Committee consider modifying the due date of the 2025 Pension Benefit Guarantee…
Topics: Retirement
Date Published: 03/11/2025
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Comment / Letter

RPC Comments to Senate HELP Committee on Self-Employed Workers

The Retirement Practice Council’s Social Security and Retirement Policy and Design Evaluation committees sent a joint comment letter to the Senate Committee on Health, Education, Labor and Pensions…
Date Published: 07/03/2024
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Comment / Letter

Council Comments on Defined Benefit Pensions RFI

The Retirement Practice Council and Pension Committee responded to a request for information (RFI) by the majority staff of the U.S. Senate Health, Education, Labor, and Pensions (HELP) Committee…
Topics: Retirement
Date Published: 05/30/2024
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Comment / Letter

Pension Committee Comments on ASOP No. 12 Exposure Draft

The Pension Committee submitted comments to the Actuarial Standards Board regarding the proposed revision of Actuarial Standard of Practice (ASOP) No. 12, Risk Classification (for All Practice…
Date Published: 05/01/2024
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Comment / Letter

Committees Comment to PBGC on Valuation Assumptions and Methods

The Pension Committee and Multiemployer Plans Committee responded to the Pension Benefit Guaranty Corporation’s (PBGC) request for comments regarding the proposed rule on Valuation Assumptions and…
Topics: Pension Funding
Date Published: 10/17/2023
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Comment / Letter

Committee Comments on Secure 2.0 Reporting and Disclosure

The Pension Committee submitted comments in response to the Department of Labor (DOL) Employee Benefits Security Administration’s (EBSA) Request for Information on a number of SECURE 2.0 provisions…
Date Published: 10/10/2023
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Comment / Letter

Comments from Committees on Exposure Draft of Proposed Revision of ASOP No. 27 and Repeal of ASOP No. 35

Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board regarding the exposure draft of the proposed revision of Actuarial…
Date Published: 06/16/2023
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