Retirement

Policy Paper

Pension Funding Reform

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

Issue Brief

Social Adequacy and Individual Equity in Social Security (January 2004, updates a 1998 issue brief)

Social Adequacy and Individual Equity in Social Security (January 2004, updates a 1998 issue brief)  

Testimony on Funding Problems Facing the Traditional Pension System

Pension Practice Council testimony to the ERISA Advisory Council regarding funding problems facing the traditional defined benefit (DB) pension system.

Changing Discount Rates for Determining Lump Sums

Pension Committee paper that discusses the reasons why Congress should alter the discount rate calculation for determining lump-sums given historically low interest rates and provides information on…

Testimony

Testimony on Pension Security

Senior Pension Fellow testimony to the House Education and Workforce Subcommittee on Employer-Employee Relations regarding the health and future of defined benefit (DB) pension plans.

Congressional Testimony on Funding Challenges for Defined Benefit Plans

Senior Pension Fellow to the Senate Finance Committee regarding funding challenges for defined benefit (DB) pension plans.

Issue Brief

What’s Whipsaw

y is it a Problem?Pension Committee issue brief examining whipsaw calculations for pension plans.

Issue Brief

DB-K Plus: A Defined Benefit Plan With 401(k) Features

Pension Committee issue brief examining defined benefit (DB) plans with 401(k) features.

Comment / Letter

Letter to GASB on Proposed Standard for Post-Retirement Benefit Plans

Health Practice Council and Pension Practice Council letter to GASB discussing concerns actuaries have about two aspects of the proposed standard, including the use of a common premium concept to…

Testimony

Testimony on Minimum Required Distributions

Pension Practice Council testimony to the Internal Revenue Service (IRS) meeting on regulations regarding minimum required distributions.