News

Pension Plan Funding and Accounting Comparison

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2019 and Historical CalPERS Medical Premiums

CalPERS Board approves 2019 health plan premium rates

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100/90 Annuitant Contribution Rates for 2019 Approved by CalPERS - 6/20/18

At its June 2018 meeting, the CalPERS Board approved the 2019 PEMHCA 100/90 State Annuitant Rates

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PEMHCA Administration Fee Rate for 2018/19 Published by CalPERS - 6/26/18

The CalPERS Board of Administration set the PEMHCA administration fee, as a percentage of total premiums, to 0.23%

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Minimum 2019 Health Benefit Announced 05/01/18 by CalPERS (PEMHCA)

CalPERS Announces PEMHCA Minimum Contribution for 2019.

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CCMA White Paper on California Local Government GASB 75 Implementation

White Paper on implementing GASB 75 for California local governments published by CCMA

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PEMHCA Retiree Health Rules

Rules for providing health care to retirees through PEMHCA. It includes the Equal and Unequal Methods, the Vesting schedule (State or 90/100 Vesting), and use of a Cafeteria Plan

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2018 PEPRA Compensation Limits are $121,388 and $145,666

The 2018 PEPRA Compensation limits are $121,388 and $145,666, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).

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Recent Presentations by Bartel Associates

Topics include CalPERS changes, Reducing CalPERS Unfunded Liability or Rate Stabilization, OPEB Implied Subsidy, and GASB 68, 73, 74, and 75

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100/90 Annuitant Contribution Rates for 2018 Approved by CalPERS - 6/21/17

At its June 2017 meeting, the CalPERS Board approved the 2018 PEMHCA 100/90 State Annuitant Rates

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2018 and Historical CalPERS Medical Premiums

CalPERS Board approves 2018 health plan premium rates

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PEMHCA Administration Fee Rate for 2017/18 Revised by CalPERS - 6/30/17

The CalPERS Board of Administration set the PEMHCA administration fee, as a percentage of total premiums, to 0.33%

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Preliminary 2018 CalPERS Medical Premiums

CalPERS Board releases preliminary 2018 health plan premium rates

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2017 PEPRA Compensation Limits are $118,775 and $142,530

The 2017 PEPRA Compensation limits are $118,775 and $142,530, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).

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Updated Pension Accounting White Paper published by CCMA

The White Paper provides updates to last year’s full White Paper, information on new issues, and specific guidance and sample journal entries for CalPERS cost sharing plans.

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PEMHCA Administration Fee Rate for 2016/17 Published by CalPERS - 6/8/16

The CalPERS Board of Administration set the PEMHCA administration fee, as a percentage of total premiums, to 0.31%

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CSMFO Magazine Article on CalPERS Contribution Rates

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100/90 Annuitant Contribution Rates for 2017 Approved by CalPERS - 6/15/16

At its June 2016 meeting, the CalPERS Board approved the 2017 PEMHCA 100/90 State Annuitant Rates

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2017 and Historical CalPERS Medical Premiums

CalPERS Board approves 2017 health plan premium rates

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Implied Subsidy and PEMHCA (CalPERS Medical Benefits)

Implied subsidy must be recognized for PEMHCA (CalPERS medical) benefits in GASB 45/75 accounting, under ASOP 6 as confirmed by the ABCD (Actuarial Board for Counseling and Discipline)

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