Retirement

Policy Paper

Public Sector Workers Not Covered by Social Security

A new policy paper, Public Sector Workers Not Covered by Social Security: Implications for Their Retirement Security, examines how public sector entities seeking exemption from Social Security must…

Comment / Letter

Pension Committee Comments to FASB on Application of ASC Topic 715 to Market-Return Cash Balance Plans

The Pension Committee submitted a comment letter to the Financial Accounting Standards Board Emerging Issues Task Force’s (EITF) current agenda project: Application of Topic 715 to Market-Return…

Policy Paper

Retirement and Gig Workers

Retirement security issues surrounding gig workers are significant and complex, with limited data regarding them, what programs are accessible to them, and how well they take advantage of available…

Practice Note

Gain/Loss Analysis for Pension Plans

The Pension Committee’s practice note provides information to actuaries on current practices relevant to the performance of an analysis of gains and losses in connection with the actuarial valuation…

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….

Practice Note

Selecting and Documenting Pension Assumptions Other Than Discount Rate and Investment Return

The Academy’s Pension Committee released a practice note providing information to actuaries on current and emerging practices in the selection and documentation of certain actuarial assumptions for…

Comment / Letter

Pension Committee Comments to IRS on Priority Guidance Plan

The Pension Committee sent a comment letter to the IRS on the agency’s 2025-2026 Priority Guidance Plan, listing issues within topic area including closed plan guidance, SECURE 2.0 cash balance…

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 employer-sponsored…

Comment / Letter

Practice Councils Comment to ASB on ASOP No. 41

The Casualty Practice Council, Health Practice Council, and Retirement Practice Council sent comments to the Actuarial Standards Board (ASB) on the second exposure draft of Actuarial Standard of…

Comment / Letter

RPC Letter to the House Budget Committee on the PBGC Premium Due Date

The Retirement Practice Council’s Pension Committee sent a letter to the House Budget Committee to ask that the Committee consider modifying the due date of the 2025 Pension Benefit Guarantee…