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
Practice Note
Public Plans Committee Practice Note on Service Purchase
The Public Plans Committee released Introduction to Service Purchases for Public Pension Plans, a practice note considering a variety of service purchase programs that can be found across public…
Topics: Retirement
Practice Note
Selecting and Documenting Pension Assumptions Other Than Discount Rate, Investment Return, and Mortality
Pension Committee practice note, , updating a 2009 practice note, revised to reflect updated actuarial standards of practice (ASOPs), including changes in ASOP Nos. 27 and 35 that are effective for…
Practice Note
Public Plans Committee Practice Note on Fixed Rate Pension Funding
Practice note providing information to actuaries on current and emerging ideas for working with public defined benefit pension plans that use fixed rate funding.
Practice Note
Committee Finalizes Practice Note on Modeling for Pension Actuaries
The Pension Committee updated and finalized a previously exposed draft public policy practice note providing background and ideas about how a pension actuary might comply with ASOP No.
Practice Note
Practice Note on Modeling for Pension Actuaries
Pension Committee public policy practice note providing background and ideas about how a pension actuary might comply with ASOP No. 56, Modeling.
Practice Note
Selecting and Documenting Mortality Assumptions for Pensions
Pension Committee public policy practice note, Selecting and Documenting Mortality Assumptions for Measuring Pension Obligations, updating a 2015 practice note, revised to reflect updated Actuarial…
Practice Note
Practice Note on Difficult-to-Value Provisions of Defined Benefit Plans
Pension Committee Practice Note on Measuring Pension Obligations for Difficult-to-Value Plan Provisions.
Topics: Retirement
Practice Note
Committee Publishes Practice Note on Actuarial Section of the Comprehensive Annual Financial Report
Public Plans Committee practice note reviewing current and emerging approaches to completion of the Actuarial section of the Comprehensive Annual Financial Report.
Practice Note
Alternatives for Pension Cost Recognition
Pension Committee practice note covering topics related to the implementation of the spot rate approach to determining benefit obligations, service cost, and interest cost under accounting standards…
Practice Note