Retirement

Comment / Letter

Letter to Treasury Department on Method for Applying Anti-Backloading Rule to Cash Balance Plans

Pension Committee letter to the Department of the Treasury requesting that Treasury reconsider its method for applying an anti-backloading rule (the four-thirds rule) to cash balance plans.

Letter to JBEA on Audits of Enrolled Actuaries’ CE Filings

Pension Committee letter to Joint Board for the Enrollment of Actuaries (JBEA) requesting the JBEA provide a summary of key mistakes or problems it has found in audits of enrolled actuaries CE…

Letter to JBEA on Audits of Enrolled Actuaries’ CE Filings

Pension Committee letter to Joint Board for the Enrollment of Actuaries (JBEA) requesting the JBEA provide a summary of key mistakes or problems it has found in audits of enrolled actuaries CE…

Issue Brief

Social Security: Evaluating the Structure for Basic Benefits

Social Security Committee issue brief evaluating the structure of basic Social Security benefits.  

Comment / Letter

Letter to Texas Officials Clarifying Comments on OPEB Accounting Standards

Joint Committee on Retiree Health letter to Texas officials about misinterpretations of the committee’s 2006 comments on accounting standards for OPEBs

Comment / Letter

Letter to Energy Department on Pension Reimbursement Policy for DOE Contractors

Pension Committee comments to the Department of Energy (DOE) on the issues faced by the DOE and its contractors in managing the costs of pension and medical benefits.

Comment / Letter

Letter to IRS on Combined Plan Deduction Limits under Notice 2007-28

Pension Committee comments to the Internal Revenue Service (IRS) regarding changes to the combined plan deduction limit under IRS Notice 2007-28.

Issue Brief

Investing Social Security Assets in the Securities Markets

Social Security Committee issue brief on Investing Social Security Assets in the Securities Market.  

Comment / Letter

Comments to IRS and Treasury on Substitute Mortality Tables

Pension Committee discussion paper to the Internal Revenue Service (IRS) and Department of the Treasury regarding the use of substitute mortality tables.

Letter to IRS on Requests for Technical Guidance on Circular 230

Pension Practice Council letter to the Internal Revenue Service (IRS) requesting technical guidance on regulatory issues related to IRS Circular 230