Retirement

Comment / Letter

Letter to IRS on Proposed Regulations for Distributions under Phased-Retirement Programs

Pension Practice Council comments to Internal Revenue Service (IRS) regarding proposed regulations on distributions from pension plans under a phased-retirement program.

Pension Funding Reform for Single Employer Plans

Pension Practice Council and Pension Committee analysis of pension funding reform for single-employer pension plans. 

Letter to IRS on Delay of Amortization Relief for Multiemployer Plans under IRC

Multiemployer Plans Task Force letter to Internal Revenue Service (IRS) concerning the delay of amortization relief for multiemployer pension plans under Internal Revenue Code (IRC) Section 412

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.

Comment / Letter

Letter to ASB on Proposed Pension Valuation Standard

Pension Committee comment letter to the Actuarial Standards Board (ASB) on a proposed pension valuation standard

Letter to IRS on Proposed Changes to ERISA Regulations

Pension Practice Council letter to the Internal Revenue Service (IRS) on proposed changes to the Employee Retirement Income Security Act of 1974 (ERISA) regulations.

Fundamentals of Current Pension Funding and Accounting for Private Sector Pension Plans

Pension Committee policy paper analysis of current funding and accounting fundamentals for private-sector pension plans.  

Testimony

Congressional Testimony on Pension System Reform

Pension Practice Council testimony to the House Education and Workforce Subcommittee on Employer-Employee Relations regarding strengthening the defined benefit (DB) pension system and long-term…

Presentation

Retirement Security Presentation

Senior Pension Fellow presentation on DB vs. DC plans at an international forum on retirement security, “A Balancing Act: Achieving Adequacy and Sustainability in Retirement Income Reform.

Policy Paper

Pension Funding Reform

Pension Committee summary of a draft paper on principles for revising pension funding rules