CalPERS

Pension Plan Funding and Accounting Comparison

07-11-2018 |

Differences in actuarial liabilities used for funding and reporting under GASB Statement 68 by CalPERS pension plans are detailed in this chart.

With GASB Statement 68 and now Statement 75 for OPEB plans, there are two separate sets of actuarial terminology, as well as two separate calculations of the unfunded actuarial accrued liability. This chart outlines the key differences.

Pension Plan Funding and Accounting Comparison

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