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
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
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
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
Comment / Letter
Comments from Committees on Third Exposure Draft of ASOP No. 4
Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board regarding the third exposure draft of Actuarial Standard of Practice…
Comment / Letter
Comment Letter to FASB on Future Standard-Setting Agenda
Pension Committee comment letter responding to Financial Accounting Standards Board’s (FASB) June 2021 Invitation to Comment on its future standard-setting agenda.
Comment / Letter
Comment Letter to PBGC on Interim Final Rule regarding Special Financial Assistance for Multiemployer Plans enacted under ARPA
Multiemployer Plans Committee letter to Pension Benefit Guaranty Corporation (PBGC) submitted in response to PBGC’s request for comments on its Interim Final Rule regarding Special Financial…
Topics: Retirement
Comment / Letter
Comment Letter to Treasury Department and IRS on Multiemployer Plan Temporary Funding Relief Provisions
Multiemployer Plans Committee comments to U.S. Department of the Treasury and Internal Revenue Service (IRS) relating to implementation of the multiemployer pension plans temporary funding relief…
Topics: Retirement
Comment / Letter
Comment Letter to Treasury Department and IRS on American Rescue Plan Act Single-Employer Pension Provisions
Pension Committee comments to U.S. Department of the Treasury and Internal Revenue Service (IRS) relating to single-employer pension funding relief provisions enacted under the American Rescue Plan…
Comment / Letter
Committee Submits Comment Letter on Rules for Maintenance and Application of Funding Balances
The Pension Committee submitted comments to the Treasury Department and Internal Revenue Service providing suggestions for modification to the rules relating to the maintenance and application of…
Topics: Retirement
Comment / Letter
Comment Letter on Rules for Maintenance and Application of Funding Balances
Pension Committee comment letter to Department of the Treasury and Internal Revenue Service providing suggestions for modification to rules relating to the maintenance and application of funding…
Topics: Retirement