Resources

The pages below have links to articles and other relevant information organized by topic.

PEPRA (A.B. 340)
Information regarding California Pension Reform.

Accounting
Articles and news updates on Governmental Accounting Standards including pensions (GASB 25, 27, 67, and 68) and retiree medical or OPEB benefits (GASB 43 and 45).

CalPERS
The California Public Employees' Retirement System, including pension reform.

PEMHCA/CERBT
Information and articles on health benefits provided through CalPERS (PEMHCA) and funding retiree medical/OPEB benefits through the California Employers' Retiree Benefit Trust Fund.

1937 Act Counties
Information specific to Counties providing benefits under the 1937 Act.

Public Plans - General
General and background material on public pension and OPEB plans in California and nationwide.

Surveys
Surveys of pension and retiree medical/OPEB benefits.  See also our GASB Database.

Other
Other items of interest.
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