Retirement

Presentation

Presentation on Multiemployer Pension Plans

Presentation on Capitol Hill by Multiemployer Committee on how to address failing multiemployer plans and strengthen the multiemployer pension system. 

Issue Brief

Multiemployer Pension Plans: Potential Paths Forward

Multiemployer Committee issue brief explores options to address failing multiemployer plans and ways to strengthen the multiemployer pension system. 

Comments to IRS and Treasury on Projection of Cash Balance Benefits

Pension Committee comment letter to the IRS and Treasury on the projection of benefits under cash balance plans with variable interest credits. 

Issue Brief

Women and Social Security

Social Security Committee issue brief that discusses gender-related factors that can cause differences to the benefits women and men receive from Social Security. 

Comments to ASB on Setting Assumptions ASOP Draft

Pension Committee comment letter to the Actuarial Standards Board (ASB) on the proposed Actuarial Standard of Practice (ASOP), Setting Assumptions.  

Comments to IRS on Proposed Update to Mortality Tables

Pension Committee comment letter to the IRS on the proposed update to mortality tables for determining the present value for defined benefit pension plans.  

Subcommittee Notes from Meeting with Treasury, Labor, and PBGC

Notes from the Multiemployer Plans Subcommittee meeting on Feb. 22 with officials of the Treasury and Labor departments, and Pension Benefit Guaranty Corporation to discuss applications by…

Comments to Treasury Requesting Guidance on Variable Annuity Plans

Pension Committee comments to the U.S. Treasury Department requesting guidance from the IRS and Treasury to resolve uncertainties that exist as to how variable annuity plans should be valued for…

Comments to PBGC on Two-Pool Withdrawal Liability Methods

Multiemployer Pension Plans Subcommittee comments to the Pension Benefit Guaranty Corporation (PBGC) on alternative two-pool withdrawal liability methods. 

Comments to IRS on Present Value Requirements for DB Plan Distributions

Pension Committee comment letter to the IRS on proposed regulations to the minimum present value requirements for defined benefit (DB) plan distributions.