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
Intersector Group Notes from March Meeting with PBGC
Intersector Group notes of its March 2016 meeting with the Pension Benefit Guaranty Corporation (PBGC)
Topics: Retirement
Comment / Letter
Comments to FASB on Disclosure Requirements for Defined Benefit Plans
Pension Accounting Committee comments to the Financial Accounting Standards Board on its exposure draft on changes to the disclosure requirements for defined benefit plans.
Topics: ASB
Comment / Letter
Comments to Treasury and IRS on Qualified Longevity Annuity Contracts
Pension Practice Council comments to the Treasury Department and the Internal Revenue Service regarding final regulations concerning Qualified Longevity Annuity Contracts (QLACs) and their advantages
Topics: Retirement
Comment / Letter
Academy Committees Comment on PCAOB Auditor and Specialist Paper
The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life…
Comment / Letter
Joint Committee on Retiree Health Sends Comment Letter to GASB Regarding Exposure Draft
The Joint Committee on Retiree Health letter to the Governmental Accounting Standards Board commenting on proposed statements of accounting and financial reporting by governmental employers for other…
Comment / Letter
Public Plans Subcommittee Sends Comment Letter to GASB Regarding Exposure Draft
The Pension Committee’s Public Plans Subcommittee letter to the Governmental Accounting Standards Board commenting on an Exposure Draft on accounting and financial reporting for pension plans that…
Comment / Letter
Public Plans Subcommittee Sends Comment Letter to GASB Regarding Exposure Draft
The Pension Committee’s Public Plans Subcommittee letter to the Governmental Accounting Standards Board commenting on an Exposure Draft on accounting and financial reporting for pension plans that…
Comment / Letter
Intersector Group March 2014 Meeting Notes with Treasury, IRS
Intersector Group notes to the Pension Practice Council from its March 2014 meeting with the Treasury Department and Internal Revenue Service
Topics: Retirement
Comment / Letter
Letter on the Use of Pension Provisions to Offset Other Spending
Pension Practice Council letter to congressional leaders on proposals to raise revenue from the private sector pension system to offset unrelated spending increases
Topics: Retirement
Comment / Letter