Retirement

Comment / Letter

Letter to PBGC on Special Financial Assistance Application Process for Non-Priority Plans

Multiemployer Plans Committee letter to Pension Benefit Guaranty Corporation (PBGC) advancing ideas regarding the Special Financial Assistance (SFA) application process for non-priority plans.  

Comment / Letter

Multiemployer Plans Committee Comment Letter to PBGC on Proposed Rule Regarding Actuarial Assumptions for Determining an Employer’s Withdrawal Liability

Multiemployer Plans Committee comment letter to Pension Benefit Guaranty Corporation (PBGC) submitted in response to PBGC’s request for information on its proposed rule regarding a withdrawing…

Committee Comments on Proposed Rule Regarding Multiemployer Plan Withdrawal Liability

The Multiemployer Plans Committee submitted comments to the Pension Benefit Guaranty Corporation (PBGC) on its proposed rule about interest rate assumptions regarding a withdrawing employer’s…

Committee Releases Practice Note on Difficult-to-Value Plan Provisions

The Pension Committee published a practice note, Measuring Pension Obligations for Difficult-to-Value Plan Provisions, providing information to actuaries on current or emerging practices regarding…

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.  

Comment / Letter

Committee Comments to U.S. House and Senate Leaders on Bipartisan Retirement Legislative Proposals

Comment letter from the Pension Committee and Retirement Policy and Design Evaluation Committee on provisions included in the Securing a Strong Retirement Act of 2022 (SECURE 2.0), the EARN Act, and…

PPC Committees Release Discussion Brief on Augmented Mortality

Members of the Pension, Multiemployer, and Public Plans Committees published a discussion brief intended to familiarize actuaries with commonly used approaches and considerations when dealing with…

Cross-Committee Discussion Brief on Actuarial Considerations When Using Augmented Mortality Models

Discussion brief authored by members of Pension, Multiemployer, and Public Plans Committees detailing approaches and complexities of using augmented pension mortality assumptions.  

Issue Brief

Social Security Committee Releases Issue Brief on Social Security Reform: Benefit Formula Options

The Academy’s Social Security Committee released an issue brief that explores a wide variety of proposals made over the years for changing the formulas for determining benefits by members of…

Issue Brief

Social Security Committee Releases Issue Brief on Social Security Reform: Taxation Options

The Academy’s Social Security Committee released an issue brief that explores a wide variety of proposals made over the years for increasing the system’s revenue by members of Congress,…