Retirement Policy

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

Pension Practice Council testimony to the ERISA Advisory Council regarding funding problems facing the traditional defined benefit (DB) pension system. (July 24, 2003)

Pension Committee paper that discusses the reasons why Congress should alter the discount rate calculation for determining lump-sums given historically low interest rates and provides information on possible transition rules for such a change. (June 17, 2003)

Senior Pension Fellow testimony to the House Education and Workforce Subcommittee on Employer-Employee Relations regarding the health and future of defined benefit (DB) pension plans. (June 4, 2003)

Senior Pension Fellow to the Senate Finance Committee regarding funding challenges for defined benefit (DB) pension plans. (March 11, 2003)

Pension Committee issue brief examining whipsaw calculations for pension plans. (February 3, 2003)

Pension Committee issue brief examining defined benefit (DB) plans with 401(k) features. (January 1, 2003)

Pension Practice Council testimony to the Internal Revenue Service (IRS) meeting on regulations regarding minimum required distributions. (October 9, 2002)

Senior Pension Fellow testimony to the House Ways and Means Committee's Subcommittee on Oversight regarding retirement security and defined benefit pension plans. (June 20, 2002)

Senior Pension Fellow presentation to the ERISA Advisory Council on the topic of increasing pension coverage and preparing for retirement. (July 17, 2001)

Senior Pension Fellow testimony to the Senate Health, Education, Labor and Pensions (HELP) Committee regarding hybrid pension plan coverage. (September 21, 1999)

Senior Pension Fellow's testimony to an ERISA Advisory Council working group regarding the use of surplus pension assets. (May 5, 1999)

Senior Pension Fellow testimony to the ERISA Advisory Council addressing the problem of pension monies that are spent for non-retirement purposes, commonly called "leakage." (June 9, 1998)

Task Force on Trends in Retirement Income Security monograph on the challenges and policy options for financing the retirement of future generations. (January 1, 1997)

Senior Pension Fellow testimony to the House Economic and Educational Opportunities Subcommittee on Employer-Employee Relations addressing pension reform issues. (June 26, 1996)