Issue Briefs

Social Security Committee issue brief on the Disability Insurance Trust Fund shortfall and ways to improve its long-term financial viability.
(August 20, 2015)

Pension Accounting Committee and Pension Committee issue brief on alternative expense methodologies and their theoretical rationales and implications.
(August 14, 2015)

Social Security Committee issue brief on 2015 Social Security Trustees Report examining the social insurance program’s long-term solvency issues and recommending that Congress should act soon to improve the long-term financial outlook of the program. (July 29, 2015)

Social Security Committee issue brief on 2014 Social Security Trustees Report examining the social insurance program’s long-term solvency and stating that Congress should act soon to improve the long-term financial outlook of Social Security. (October 21, 2014)

Social Security Committee issue brief analyzing Social Security design changes that would create a defined contribution system within the program for workers to accumulate contributions in individual accounts to fund their retirement income. (May 27, 2014)

Social Security Committee updated issue brief that discusses measures to evaluate Social Security reform proposals. (May 2, 2014)

Pension Plans Public Plans Subcommittee issue brief introducing the objectives and principles for funding pension plans for state and local government. (February 19, 2014)

Pension Practice Council issue brief that examines the different measurements of the obligations of defined-benefit pension plans and discusses two common measurements for these plans: solvency value and budget value. (November 21, 2013)

Issue brief addressing the Pension Benefit Guaranty Corporation’s deficit in its single-employer program. The issue brief concludes that the agency’s methods and assumptions have produced a reasonable representation of the PBGC single-employer program’s current obligation and deficit. (August 22, 2013)

Social Security Committee issue brief examining the 2013 Social Security Trustees Report. (August 12, 2013)

Pension Committee issue brief that recommends allowing private sector defined benefit plans to voluntarily raise their normal retirement age above 65 to align their plans with Social Security. (March 7, 2013)

Issue guide on Social Security to help evaluate Social Security reform proposals. (December 17, 2012)

Social Security Committee issue brief that examines “means testing,” an option to reform Social Security that would reduce or eliminate benefits for wealthy and/or high-income participants and beneficiaries. (December 11, 2012)

Pension Practice Council issue brief debunking the myth that an 80% funded ratio is the proper basis for determining whether a pension plan is financially or “actuarially” sound. (July 31, 2012)

Social Security Committee issue brief examining the assumptions used to evaluate Social Security's financial condition. (May 31, 2012)

Social Security Committee issue brief on the significance of the Social Security trust funds. (May 31, 2012)

Social Security Committee issue brief examining the 2012 Social Security Trustees Report. (May 31, 2012)

Pension Practice Council issue brief examining the Pension Benefit Guaranty Corporation (PBGC) premium structure. (April 26, 2012)

Social Security Committee issue brief on automatic adjustment mechanisms that could help address actuarial balance challenges facing Social Security. (August 4, 2011)

Social Security Committee issue brief highlighting the 2011 Social Security Trustees Report and outlining the public policy options to address Social Security's long-term financial soundness. (May 26, 2011)