Issue Briefs

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)

Social Security Committee issue brief on the 2010 Social Security Trustees' Report. (October 15, 2010)

Social Insurance Committee updated issue brief examining the potential effects of increasing the retirement age for Social Security. (October 4, 2010)

Social Insurance Committee issue brief on changes to the benefit formula and taxation of benefits under proposed social security reform. (June 1, 2010)

Social Insurance Committee annual issue brief offering an actuarial perspective on the Social Security Trustees Report. (May 1, 2008)

Social Security Committee issue brief evaluating the structure of basic Social Security benefits. (September 1, 2007)

Social Security Committee issue brief examining Social Security benefits for women. (July 2, 2007)