Retirement

Pension Committee Comment Letter to IRS on Updated Mortality Tables

Pension Committee comment letter to the Internal Revenue Service on updated mortality improvement rates and static mortality tables for defined benefit pension plans for 2021.  

Committee Comments to U.S. Senate on Multiemployer Pension Recapitalization and Reform Plan

Multiemployer Plans Committee comment letter to the U.S. Senate Committee on Finance regarding the Multiemployer Pension Recapitalization and Reform Plan.  

Committee Practice Note on Working with Auditors

Pension Committee practice note Working With Auditors of Pension and OPEB Plans providing insights to actuaries on engaging with auditors.  

Pension Committee Releases Variable Annuity Practice Note

Practice note prepared by Pension Committee addressing current and emerging practices for measuring obligations of defined benefit pension plans, with respect to variable annuity benefits.  

Issue Brief

Actuarial Observations on Retiree Income Approaches

Lifetime Income Risk Joint Committee issue brief on application of actuarial methods to risk management in retirement income planning.  

Comments from Committees on ASOP 27 and 35 Exposure Drafts

Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board on the exposure drafts of Actuarial Standards of Practice 27 and 35.  

Committee Notes from Meeting with Treasury, PBGC, and DOL

Notes from a meeting earlier this year between members of the Multiemployer Plans Committee of the American Academy of Actuaries (the Committee) with representatives of the U.S. Department of…

Policy Paper

Essential Elements: Creating a National Retirement Policy

Academy Essential Elements paper on creating a national retirement policy, outlining the ways in which a comprehensive national retirement policy could potentially address concerns about retirement…

Committee Comments to SOA on Pri-2012 Exposure Draft

Pension Committee comments to Society of Actuaries Retirement Plans Experience Committee regarding the Pri-2012 exposure draft.  

Comments on Second Exposure Draft of the Setting Assumptions ASOP

Pension Committee comment letter to the Actuarial Standards Board regarding the second exposure draft of the Setting Assumptions ASOP.