Public Pension Plans

Issue Brief

Issue Brief Examines ‘Surplus’ in Public Pension Plans

The Public Plans Committee released ‘Surplus’ Considerations for Public Pension Plans, an issue brief that examines plan “surplus,” what it means and does not mean, historical lessons for…

Issue Brief

80% Pension Funding Myth Issue Brief Update

Pension Practice Council issue brief debunking the myth that an 80% funded ratio is the proper basis for determining whether a pension plan is financially or “actuarially” sound. 

Practice Note

Committee Publishes Practice Note on Actuarial Section of the Comprehensive Annual Financial Report

Public Plans Committee practice note reviewing current and emerging approaches to completion of the Actuarial section of the Comprehensive Annual Financial Report.

Comment / Letter

Academy Comments to ASB on ASOPs 4, 27, and 35

Pension Committee, Public Plans Committee and Multiemployer Plans Committee comment letter to ASB on exposure drafts of proposed revisions to ASOPs 4, 24, and 35.

Comment / Letter

Comments to Missouri State Employees’ Retirement System Board on Terminated-Vested Member Buyout Program

ion Practice Council comment letter to Missouri State Employees’ Retirement System Board on the newly-adopted Terminated-Vested Member Buyout Program.

Comment / Letter

Intersector Group Notes From May Meeting With PBGC

Intersector Group notes of its May 2017 meeting with the Pension Benefit Guaranty Corporation.