Retirement

Comment / Letter

Comments to SEC on Proposed Executive-Compensation Disclosure Rule

Pension Committee letter to the Securities and Exchange Commission (SEC) responding to a proposed executive-compensation disclosure rule.

Analysis of Congressional Pension Funding Reform Proposals

Pension Committee analysis of congressional pension funding reform proposals, updating a previous analysis from February 2005.  

Comment / Letter

Letter to FASB on Project to Reconsider Accounting for Postemployment Benefits

Pension Accounting Committee letter to Financial Accounting Standards Board (FASB) regarding a FASB project to reconsider accounting for pension benefits and other postemployment benefits (OPEBs).

Comment / Letter

Letter to GAO on Cash Balance Pension Plans and GAO Response

Pension Practice Council letter to the Government Accountability Office (GAO) commenting on a GAO report about cash balance pension plans. The GAO responded to the PPC with a letter addressing…

Analysis of single-employer issues in pension funding legislation

The Pension Practice Council and Pension Commitete published an analysis of single-employer issues in pension funding legislation (superseded by March 2006 update).

Analysis of Congressional Pension Funding Reform Proposals: Multiemployer Plan Provisions

Multiemployer Plans Task Force analysis of the multiemployer plan provisions included in current pension funding reform legislation.  

Request to IRS for Technical Advice Ruling on Circular 230

Pension Practice Council request to the Internal Revenue Service (IRS) for a technical advice ruling related to IRS Circular 230 regulations.

Issue Brief

A Guide to the Use of Stochastic Models in Analyzing Social Security

Social Security Committee issue brief on the use of stochastic models in analyzing Social Security.  

Comment / Letter

Letter to FASB on Pension and Other Post-Retirement Benefit Accounting

Pension Accounting Committee letter to the Financial Accounting Standards Board (FASB) about a FASB project to reconsider pension and other post-retirement benefit accounting

Policy Paper

Administration’s Retirement Savings Proposals

ion Committee analysis, updated from 2003, of retirement savings proposals from the Bush administration.