Public Plans Committee

Issue Brief Lays Out Information to Help Assess Value of Pension Buyouts

The Public Plans Committee released an issue brief, Public Pension Plans: Helping Members Evaluate Buyout Programs and Other Lump Sums. The issue brief suggests critical information that would...

Public Plans Committee Practice Note on Service Purchase

The Public Plans Committee released Introduction to Service Purchases for Public Pension Plans, a practice note considering a variety of service purchase programs that can be found across public...

Public Plans Committee Practice Note on Fixed Rate Pension Funding

Practice note providing information to actuaries on current and emerging ideas for working with public defined benefit pension plans that use fixed rate funding.  

Issue Brief on the Impact of the Pandemic on Public Pension Plans

Public Plans Committee issue brief on the impact of the COVID-19 pandemic on public pension plans.  

Subcommittee Comments on ASB Exposure Draft on Risks in Measuring Pension Obligations and Determining Pension Plan Contributions

Public Plans Subcommittee comments to the Actuarial Standards Board (ASB) on its exposure draft, “Assessment and Disclosure of Risk Associated with Measuring Pension Obligations and Determining...

Objectives and Principles for Funding Public Sector Pension Plans

Pension Plans Public Plans Subcommittee issue brief introducing the objectives and principles for funding pension plans for state and local government. 

Comments to CAAP Regarding MAFPP Discussion Draft

Comments by Public Plans Subcommittee to the California Actuarial Advisors Panel (CAAP) in response to its discussion draft, Version 9c, Model Actuarial Funding Policies and Practices (MAFPP) for...

Joint Comments on GASB’s 'Preliminary Views on Economic Condition Reporting: Financial Projections'

Joint Comments on GASB’s 'Preliminary Views on Economic Condition Reporting: Financial Projections' Pension Accounting Committee and Public Plans Subcommittee joint comment letter to the...

Response to GASB’s Exposure Drafts

Response to GASB’s Exposure DraftsThe Academy's Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) in response to two exposure drafts on pension accounting and...

Comments to GASB on Exposure Drafts on Pension Accounting and Financial Reporting by Employers

Pension Practice Council comments to the Governmental Accounting Standards Board (GASB) to two exposure drafts on pension accounting and financial reporting by employers.  

Comments to SEC on Municipal Advisor Registration

Pension Practice Council and Public Plans Subcommittee comment letter to the Securities and Exchange Commission requesting that public pension plans be excluded from the definition of "investment...