The 2018 PEPRA Compensation limits are $121,388 and $145,666, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).
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The CalPERS Board of Administration set the PEMHCA administration fee, as a percentage of total premiums, to 0.33%
The 2017 PEPRA Compensation limits are $118,775 and $142,530, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).
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.
Topics include CalPERS changes, Reducing CalPERS Unfunded Liability or Rate Stabilization, OPEB Implied Subsidy, and GASB 68, 73, 74, and 75
The 2016 PEPRA Compensation limits remain $117,020 and $140,424, based on a nonbinding calculation by the California Actuarial Advisory Panel (CAAP).
Brief summaries of new OPEB accounting standards, GASB Statements 74 and 75, for postretirement benefits provided by governmental agencies
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