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.
Take the Social Security Challenge


Multiemployer Pension Plans
Multiemployer plans’ funding, financial reporting, financial risks, and plan design.
Explore

Pension Accounting and Finance
Financial reporting for retirement plans, including updates from national and international accounting standards bodies, policy changes, and new regulations.
Explore

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.
Explore

Retirement Policy
Long term retirement policy, including the effects of legislation and regulations on retirement benefits, and emerging issues affecting retirement plans.
Explore

Social Security
Financial sustainability and other topics related to the Social Security program.
Explore
Filter by
Retirement Resources
Comment / Letter
Letter to NAIC Regarding Accounting for Pension Benefits and OPEBs
Pension Accounting Committee and Joint Committee on Retiree Health letter to the National Association of Insurance Commissioners (NAIC) on the exposure drafts of Statements of Statutory Accounting…
Comment / Letter
Comments to NAIC on SSAPs (OPEBs and Pensions)
Joint Committee on Retiree Health and the Pension Accounting Committee joint comments to the NAIC regarding the exposure draft of SSAP 92 (OPEBs) and proposed revisions to SSAP 89 (pensions)
Topics: NAIC