Pension Comments and Letters

Pension Practice Council response to the Governmental Accounting Standards Board (GASB)'s "Preliminary Views on Pension Accounting and Financial Reporting by Employers." (September 17, 2010)

Pension Accounting Committee comments to the International Accounting Standards Board (IASB) regarding  proposed amendments to IAS 19. (September 3, 2010)

Pension Committee comments to the Cost Accounting Standards Board on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006. (July 9, 2010)

Pension Committee letter to the Department of the Treasury and the Internal Revenue Service (IRS) with suggestions for the 2011 schedules SB and MB instructions and forms. (July 7, 2010)

Pension Committee and the Multiemployer Subcommittee comments on multiemployer pension plan provisions of H.R. 4213, the American Workers, State and Business Relief Act of 2010. (May 4, 2010)

Pension Practice Council and Life Practice Council's response to a request for information from the Labor and Treasury departments regarding lifetime-income options for participants and beneficiaries in retirement plans. (May 3, 2010)

Pension Committee comments to the Actuarial Standards Board (ASB) regarding proposed revisions to ASOP No. 41, Actuarial Communications. (March 31, 2010)

Pension Committee comments to the Actuarial Standards Board (ASB) regarding proposed revisions to ASOP No. 35, Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations. (March 31, 2010)

Pension Committee comments to the Pension Benefit Guaranty Corporation (PBGC) on proposed regulations concerning reportable events under ERISA Section 4043 and the purchase of irrevocable commitments prior to initiating a standard plan termination under ERISA Section 4041. (January 22, 2010)

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)

Academy letter to FOX News responding to a news segment about the determination of cost of living adjustments (COLAs) for Social Security. (September 4, 2009)

Academy letter to Rep. Anthony Weiner concerning his comments about Social Security's annual cost-of-living adjustments (COLAs). (September 4, 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)

Social Security Committee comment letter to the Federal Accounting Standards Advisory Board (FASAB) responding to an Exposure Draft: Accounting for Social Insurance. (June 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)