Communicating the Financial Health of Public Pension Plans

The Society of Actuaries’ Social Insurance and Public Finance Section is pleased to make available the results of a research project that has developed prototype reports intended to provide useful information to a variety of stakeholders on the financial health and prospects of state and municipal plans. The material includes prototype reports on two example state pension systems. The prototype reports include a narrative portion and a dashboard that provides quantitative indicators and a summary of the structure of benefits and actuarial assumptions. The material was authored by George (Sandy) Mackenzie.

To access the report, click on the link to the right.

If you have any questions or comments regarding the report, please contact Steve Siegel, Research Actuary at

The SOA would like to thank the following individuals for their input on the project:

Sue Collins, Chair
Robert North
Robert Shapiro
Vince Granieri
Andrew Peterson, SOA Staff Fellow
Steven Siegel, SOA Research Actuary
Barbara Scott, SOA Research Administrator