Retirement

Issue Brief

Issue Brief on Alternatives for Pension Cost Recognition

Pension Accounting Committee and Pension Committee issue brief on alternative expense methodologies and their theoretical rationales and implications.  

Pension Committee Comments on IRS Mortality Table Release Date

Pension Committee comments to the IRS regarding the timing for release of the mortality tables under §§430(h)(3) and 417(e) of the Internal Revenue Code for 2016.  

Comment / Letter

Academy Committees Comment on PCAOB Auditor and Specialist Paper

The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life…

Presentation

Presentation on Lifetime Income Insurance Products at CIPR Symposium

Presentation on lifetime income insurance products and related issues at the NAIC Center for Insurance Policy and Research (CIPR) Symposium on retirement issues. 

Selecting and Documenting Mortality Assumptions for Pensions

Pension Committee’s practice note, “Selecting and Documenting Mortality Assumptions for Pensions,” revised to reflect a new mortality improvement scale (BB) published by the Retirement Plans…

Pension Committee Comments on ASB Exposure Draft on Risks in Measuring Pension Obligations and Determining Pension Plan Contributions

Pension Committee comments to the Actuarial Standards Board (ASB) on its exposure draft, “Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining Pension…

Subcommittee Comments on ASB Exposure Draft on Risks in Measuring Pension Obligations and Determining Pension Plan Contributions

Public Plans Subcommittee comments to the Actuarial Standards Board (ASB) on its exposure draft, “Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining…

Testimony

Pension Committee Testimony to ERISA Advisory Council on Pension Risk Transfers

Ellen Kleinstuber, vice-chairperson of the Academy’s Pension Committee, testimony at an ERISA Advisory Council hearing on model notices and disclosures to help defined benefit plan participants…

Multiemployer Subcommittee Comment Letter to IRS and Treasury on Benefit Suspensions

Pension Practice Council and Multiemployer Subcommittee comment letter to the IRS and Treasury regarding the Request for Information on Suspensions of Benefits under the Multiemployer Pension Reform…

Multiemployer Subcommittee Comment Letter to PBGC on Partitions and Facilitated Mergers

Pension Practice Council and Multiemployer Subcommittee comment letter to the Pension Benefit Guarantee Corporation regarding the Request for Information on Partitions and Facilitated Mergers under…