Academy Resources
Browse our library of content, developed to support your professional growth and help you navigate the complexities of actuarial practice with confidence.
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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… DownloadDate Published: 04/11/2024
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… DownloadDate Published: 03/05/2024
Comment / Letter
Committees Comment to PBGC on Valuation Assumptions and Methods
The Pension Committee and Multiemployer Plans Committee responded to the Pension Benefit Guaranty Corporation’s (PBGC) request for comments regarding the proposed rule on Valuation Assumptions and… Download
Topics: Pension Funding
Date Published: 10/17/2023
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. DownloadDate Published: 02/09/2023
Public Plans Committee Releases Practice Note on Fixed Rate Pension Funding
The Public Plans Committee published a practice note detailing considerations for working with public defined benefit pension plans that use fixed rate funding. DownloadDate Published: 02/09/2023
Council Releases Update of 80% Pension Funding Myth Issue Brief
The Pension Practice Council (PPC) published an issue brief, The 80% Pension Funding Myth, which addresses a persistent misconception that pension plan health or soundness can be determined solely by… DownloadDate Published: 10/06/2021
Issue Brief
80% Pension Funding Myth Issue Brief Update
Pension Practice Council issue brief debunking the myth that an 80% funded ratio is the proper basis for determining whether a pension plan is financially or “actuarially” sound. Download
Topics: Pension Funding
Date Published: 10/06/2021
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… DownloadDate Published: 07/23/2021
Pension Committee Letter to IRS Regarding Mortality Tables
Pension Committee comment letter to the IRS regarding the use of mortality tables to calculate pension funding requirements for the years after 2015. DownloadDate Published: 02/05/2015
Comment / Letter
Letter on Proposals to Extend MAP-21
Pension Finance Task Force letter on proposals to extend the pension funding rules enacted under MAP-21 DownloadDate Published: 04/17/2014
Comment / Letter
Letter to House Members on Making Pension Accounting Consistent with MAP-21
Letter to members of the U.S. House of Representatives regarding their request to make Generally Accepted Accounting Principles (GAAP) consistent with the pension funding rules in the Moving Ahead… DownloadDate Published: 01/08/2014
Presentation
Academy Capitol Hill Briefing: Rising Tide Presentation
Pension Practice Council presentation for the Capitol Hill Briefing: Important New Research Findings Indicate a “Rising Tide” of Contributions Facing Defined Benefit Pensions. Presenters from the… DownloadDate Published: 10/11/2011
Comments to IRS and Treasury on Guidance on Merger, Spinoff Issues under PPA
Pension Committee letter to the Internal Revenue Service and Department of the Treasury with comments and recommendations for future guidance on merger and spinoff issues related to the measurement… DownloadDate Published: 06/01/2011
Date Published: 06/18/2010
Date Published: 06/18/2010
Analysis of Congressional Pension Funding Reform Proposals
Pension Committee analysis of congressional pension funding reform proposals, updating a previous analysis from February 2005. DownloadDate Published: 03/01/2006
Analysis of single-employer issues in pension funding legislation
The Pension Practice Council and Pension Commitete published an analysis of single-employer issues in pension funding legislation (superseded by March 2006 update). DownloadDate Published: 11/18/2005
Analysis of Congressional Pension Funding Reform Proposals: Multiemployer Plan Provisions
Multiemployer Plans Task Force analysis of the multiemployer plan provisions included in current pension funding reform legislation. DownloadDate Published: 11/07/2005
Congressional Testimony on PBGC and Pension Funding Reform
Pension Practice Council testimony to the Senate Health, Education, Labor and Pensions (HELP) Committee regarding Pension Benefit Guaranty Corporation (PBGC) reform. DownloadDate Published: 04/26/2005
Policy Paper
Administration’s Single-Employer Pension Funding Proposal
ion Committee analysis of pension funding reform proposal released by Bush administration and that analysis later presented to a House Ways and Means subcommittee DownloadDate Published: 03/08/2005
Administration’s Single-Employer Pension Funding Proposal
Administration’s Single-Employer Pension Funding ProposalPension Committee analysis of pension funding reform proposal released by Bush administration and that analysis later presented to a… DownloadDate Published: 03/08/2005
Policy Paper
What’s a Credit Balance
w Does It Affect Pension Funding?Pension Committee fact sheet examining credit balance options for defined benefit pension funding reform. DownloadDate Published: 03/01/2005
What’s a Credit Balance? How Does It Affect Pension Funding?
What’s a Credit Balance? How Does It Affect Pension Funding?Pension Committee fact sheet examining credit balance options for defined benefit pension funding reform. DownloadDate Published: 03/01/2005
Pension Funding Reform for Single Employer Plans
Pension Practice Council and Pension Committee analysis of pension funding reform for single-employer pension plans. DownloadDate Published: 02/01/2005
Issue Brief
Principles of Pension Funding Reform for Multiemployer Plans
Multiemployer Plans Task Force issue brief identifying several key principles of pension funding reform for multiemployer pension plans. DownloadDate Published: 01/03/2005