28 July 2022
Learn about approaches for managing contribution volatility, which can be a challenge for fully funded plans.
17 May 2022
We provide an overview of the requirements of Actuarial Standard of Practice No. 51, and then look at how it has been implemented with pension plans.
13 December 2019
This paper presents two alternative options for mortality projection based on historical mortality improvement data.
02 August 2018
A revised version of Actuarial Standard of Practice No. 6 is effective for any plan with a measurement date on or after March 31, 2015.
21 May 2018
This article reviews the Alternative Measurement Method, which is used by small government employers in lieu of an actuarial valuation, and discusses the important changes relevant to small government employers as GASB 74/75 takes effect.
17 May 2018
This article in the Governmental Accounting Standards Board Statement 74 and 75 miniseries discusses Other Postemployment Benefit expenses and balance sheet items.
10 July 2017
This article discusses the allocation of financial reporting liabilities and expenses for cost-sharing multiple-employer other postemployment benefit (OPEB) plans.
30 November 2016
Public comments on the Implementation Guide for Statement No. 74 can be submitted until December 19.
25 August 2016
This article reviews the Alternative Measurement Method, which is used by small government employers in lieu of an actuarial valuation.
16 August 2016
GASB Statement 73 is for accounting and financial reporting for pensions not within the scope of GASB Statement 68 and applies for employer fiscal years beginning after June 15, 2016.