American International Group (AIG) Retirement Plan is a single-employer, non-contributory, defined benefit corporate pension based in New York, New York. Established in 1985, the plan is subject to the provisions of the Employee Retirement Income Security Act of 1974. The overall plan design is the responsibility of the compensation and management resources committee (CMRC) of the board of directors of the American International Group and the plan administrator is the AIG Retirement Board. The AIG corporate benefits department is responsible for day-to-day operations and administration of the plan. State Street Bank and Trust Company serve as the trustee of the plan. The investment committee is responsible for managing the assets of the plan.