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
Issue Brief
Social Security and The Financially Disadvantaged
While Social Security has been instrumental in reducing poverty among older Americans, approximately 9% of retirees still remain in poverty and rely on Social Security for most or all their income….
Issue Brief
Improving Spousal Retirement Plan Protections—Gaps and Policy Proposals
The Academy’s Retirement Policy and Design Evaluation Committee has published a new issue brief examining how employer-sponsored retirement plans provide important protections for spouses, such as…
Issue Brief
Issue Brief and Executive Summary on Decumulation Strategies
The Academy’s 2025 issue brief, Decumulation Strategies: Creating Lifetime Income from Defined Contribution Plans, outlines the insured and non-insured options available through…
Issue Brief
Issue Brief Lays Out Information to Help Assess Value of Pension Buyouts
The Public Plans Committee released an issue brief, Public Pension Plans: Helping Members Evaluate Buyout Programs and Other Lump Sums. The issue brief suggests critical information that would…
Issue Brief
An Actuarial Perspective on the 2024 Social Security Trustees Report
The Social Security Committee released an issue brief, An Actuarial Perspective on the 2024 Social Security Trustees Report. This detailed brief provides perspective on the latest detailed annual…
Issue Brief
Updated Monograph Examines Individual Equity and Social Adequacy in Social Security Reforms
The Social Security Committee released an updated monograph and issue brief on individual equity and social adequacy as those principles apply to Social Security reform options. The monograph and…
Issue Brief
Issue Brief Examines ‘Surplus’ in Public Pension Plans
The Public Plans Committee released ‘Surplus’ Considerations for Public Pension Plans, an issue brief that examines plan “surplus,” what it means and does not mean, historical lessons for…
Issue Brief
Updated Issue Brief Examines Individual Equity and Social Adequacy in Social Security Reforms
The Social Security Committee released an updated monograph and issue brief on individual equity and social adequacy as those principles apply to Social Security reform options. The monograph and…
Topics: Social Security
Issue Brief
Issue Brief Considers PBGC Single-Employer Premium Structure
The Pension Committee released an issue brief, Aligning the PBGC’s Single-Employer Premium Structure With Its Objectives, which discusses options for modifying the Pension Benefit Guaranty…
Issue Brief