CalPERS Funding Strategy

We’ve assisted many California agencies in developing a strategy to deal with CalPERS unfunded liabilities and rising required costs.  We analyze different strategies including additional CalPERS payments, soft fresh starts, use of a Supplemental Section 115 Pension Trust, and/or pension obligation bonds.  Our studies detail the impact of these options, and also discuss the pros and cons of each.  We’ll meet with you in person for a detailed review and can also make an easy-to-understand presentation to the Council or Board. For more information contact Mary Beth Redding at or Doug Pryor at

GASB 75 OPEB Reporting

Bartel Associates provides GASB 75-compliant OPEB valuations for governmental agencies.  Our work complies with all actuarial standards of practice and includes journal entries.  Our clients and their auditors find our reports comprehensive and easy to use.  For a sample report or a fee quote, please contact Denise Brown at

GASB 68 for CalPERS Agencies

CalPERS is about to publish GASB 68 reports for 6/30/20 reporting by cost sharing (Risk Pool) employers.  Bartel Associates is available to assist -- we've prepared 100+ comprehensive reports including journal entries each year since 2016. For more information contact Kateryna Doroshenko at


Bartel Associates, LLC specializes in providing states, counties, cities, and other public agencies with actuarial consulting services including retiree medical and pension GASB valuations, 2nd Tier design, actuarial audits, and CalPERS retirement consulting.  Our 300+ clients range from special districts, to small and large cities, to state governments.  
Since 2003, Bartel Associates has offered public sector clients high-quality actuarial services at reasonable fees, focusing on personal attention and clear results.



2023 CalPERS Medical Premiums

CalPERS Board approves 2023 health plan premium rates


PEMHCA Administration Fee Rate for 2022/23 Published by CalPERS

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


Foster & Foster Consulting Actuaries, Inc. Completes Acquisition of Bartel Associates, LLC

Foster & Foster Consulting Actuaries, Inc. Acquires Bartel Associates, LLC


Bartel Associates Present at 2021 CALPELRA Conference

Bartel Associates Present at 2021 CALPELRA Conference: CalPERS Contributions and UAL


2022 CalPERS Medical Premiums

CalPERS Board approves 2022 health plan premium rates


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