Accounting

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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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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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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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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2016 PEPRA Compensation Limits remain $117,020 and $140,424

The 2016 PEPRA Compensation limits remain $117,020 and $140,424, 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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Brief Summary of New OPEB Accounting Standards: GASB 74 and 75

Brief summaries of new OPEB accounting standards, GASB Statements 74 and 75, for postretirement benefits provided by governmental agencies

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Implied Subsidy and PEMHCA (CalPERS Medical Benefits)

Implied subsidy must be recognized for PEMHCA (CalPERS medical) benefits in GASB 45 accounting.

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