Retirement Policy

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

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Practice Council and Pension Commitete published an analysis of single-employer issues in pension funding legislation (superseded by March 2006 update).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

Pension Committee letter to the Internal Revenue Service (IRS) suggesting refinements to the relative value regulations. (May 10, 2005)

Pension Committee letter to the Internal Revenue Service (IRS) about revisions to IRS Circular 230 and its application to actuarial work. (May 9, 2005)

Pension Practice Council testimony to the Senate Health, Education, Labor and Pensions (HELP) Committee regarding Pension Benefit Guaranty Corporation (PBGC) reform. (April 26, 2005)

Multiemployer Plans Task Force letter to the Internal Revenue Service (IRS) expressing concerns about the IRS position on crediting contributions for multiemployer pension plans. (March 22, 2005)

Pension Committee analysis of pension funding reform proposal released by Bush administration and that analysis later presented to a House Ways and Means subcommittee. (March 8, 2005)

Pension Committee fact sheet examining credit balance options for defined benefit pension funding reform. (March 1, 2005)

Pension Practice Council comments to Internal Revenue Service (IRS) regarding proposed regulations on distributions from pension plans under a phased-retirement program. (February 8, 2005)

Pension Practice Council and Pension Committee analysis of pension funding reform for single-employer pension plans. (February 1, 2005)

Multiemployer Plans Task Force letter to Internal Revenue Service (IRS) concerning the delay of amortization relief for multiemployer pension plans under Internal Revenue Code (IRC) Section 412. (January 28, 2005)

Multiemployer Plans Task Force issue brief identifying several key principles of pension funding reform for multiemployer pension plans. (January 3, 2005)

Pension Committee comment letter to the Actuarial Standards Board (ASB) on a proposed pension valuation standard. (October 4, 2004)

Pension Practice Council letter to the Internal Revenue Service (IRS) on proposed changes to the Employee Retirement Income Security Act of 1974 (ERISA) regulations. (September 1, 2004)