Accounting

2021 PEPRA Compensation Limits are $128,059 and $153,671

These amounts have now been matched and published in CalPERS Circular Letter #200-001-21 dated January 6, 2021.

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Pension Plan Funding and Accounting Comparison

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2020 PEPRA Compensation Limits are $126,291 and $151,549

The 2020 PEPRA Compensation limits are $126,291 and $151,549, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).

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Cost of Changes in Retirement Plans

California State Controller's Office article describing cost of retirement plan changes with assistance from California Actuarial Advisory Committee

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2019 PEPRA Compensation Limits are $124,180 and $149,016

The 2019 PEPRA Compensation limits are $124,180 and $149,016, 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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Select GASB 67/68 Discount Rate Indices

Selected GASB 67/68 Discount Rate Indices (20-year Aa Municipal Bonds)

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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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