Public Pension Plans
State and local government employee benefit plans’ funding, financial reporting, financial risks, design, and actuarial standards of practice related to public plans.
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Public Pension Plans Resources
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.
Topics: Pension Funding