Retirement Policy

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

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)

Pension Accounting Committee letter to Financial Accounting Standards Board (FASB) regarding a FASB project to reconsider accounting for pension benefits and other postemployment benefits (OPEBs). (February 10, 2006)

Pension Practice Council letter to the Government Accountability Office (GAO) commenting on a GAO report about cash balance pension plans. The GAO responded to the PPC with a letter addressing council concerns. (December 5, 2005)

The Pension Practice Council and Pension Commitete published an analysis of single-employer issues in pension funding legislation (superseded by March 2006 update). (November 18, 2005)

Multiemployer Plans Task Force analysis of the multiemployer plan provisions included in current pension funding reform legislation. (November 7, 2005)

Pension Practice Council request to the Internal Revenue Service (IRS) for a technical advice ruling related to IRS Circular 230 regulations. (October 3, 2005)

Pension Committee analysis, updated from 2003, of retirement savings proposals from the Bush administration. (August 1, 2005)

Pension Practice Council presentation at an ERISA Advisory Council meeting on the topic of retirement distribution options. (July 4, 2005)

Academy letter to Sen. Ted Kennedy responding to questions related to Academy testimony on Pension Benefit Guaranty Corporation (PBGC) reform. (May 31, 2005)