Retirement Policy

Long term retirement policy, including the effects of legislation and regulations on retirement benefits, and emerging issues affecting retirement plans.

Pension Committee comments to the Department of Labor regarding the electronic display of certain information contained in the annual Form 5500 filing for single employer defined benefit plans. (December 9, 2009)

Pension Committee letter to Rep. Earl Pomeroy regarding H.R. 2748, Retirement Security Needs Lifetime Pay Act of 2009. (November 18, 2009)

Pension Practice Council response to the Governmental Accounting Standards Board (GASB)'s invitation to comment on pension accounting and financial reporting. (August 3, 2009)

Pension Committee letter to Internal Revenue Service (IRS) providing input on the IRS guidance priority list for 2009-2010. (June 1, 2009)

Pension Committee comments to the Internal Revenue Service (IRS) regarding proposed regulations for some hybrid defined benefit (DB) pension plans. (March 3, 2008)

Pension Committee comments to the Internal Revenue Service (IRS) on proposed regulations for measuring pension assets and liabilities. (March 3, 2008)

Pension Committee letter to Internal Revenue Service (IRS) commenting on proposed benefit restrictions for defined benefit (DB) pension plans under Internal Revenue Code Sections 430(f) and 436. (November 5, 2007)

Pension Practice Council and Pension Committee letter to the House Ways and Means Committee requesting technical corrections to clarify aspects of the Pension Protection Act. (November 5, 2007)

Pension Committee letter to Joint Board for the Enrollment of Actuaries (JBEA) requesting the JBEA provide a summary of key mistakes or problems it has found in audits of enrolled actuaries CE filings. (September 3, 2007)

Pension Committee letter to the Department of the Treasury requesting that Treasury reconsider its method for applying an anti-backloading rule (the four-thirds rule) to cash balance plans. (September 3, 2007)

Pension Committee comments to the Department of Energy (DOE) on the issues faced by the DOE and its contractors in managing the costs of pension and medical benefits. (May 10, 2007)

Pension Committee comments to the Internal Revenue Service (IRS) regarding changes to the combined plan deduction limit under IRS Notice 2007-28. (March 1, 2007)

Pension Committee discussion paper to the Internal Revenue Service (IRS) and Department of the Treasury regarding the use of substitute mortality tables. (November 6, 2006)

Pension Practice Council letter to the Internal Revenue Service (IRS) requesting technical guidance on regulatory issues related to IRS Circular 230. (August 29, 2006)

Pension Committee issue brief discussing the value of defined benefit (DB) pension plans. (July 3, 2006)

Pension Practice Council letter to the Department of Energy regarding its policy to no longer reimburse DOE contractors for costs associated with defined benefit (DB) plans. (May 3, 2006)

Pension Practice Council follow-up letter to the Government Accountability Office (GAO) regarding a GAO report on cash balance pension plans. (May 1, 2006)

Retirement Security Principles Task Force issue brief examining how to modernize America's retirement programs to keep pace with longevity. (April 24, 2006)

Pension Committee letter to the Securities and Exchange Commission (SEC) responding to a proposed executive-compensation disclosure rule. (April 3, 2006)

Pension Committee analysis of congressional pension funding reform proposals, updating a previous analysis from February 2005. (March 1, 2006)