Description: This report presents the results of the work undertaken in response to the SIPF’s request. The premise of this work is that there is a need for a concise but still comprehensive and focused report on the financial health and prospects of state and municipal plans to give stakeholders the overview they need to come to informed opinions about the need for changes to the structure of these plans. The report needs to strike a balance between narrative and quantitative indicators of a plan’s financial health.

Description: Update of RSC members, planned activities for 2018, retirement 20/20 for public sector plans.

Description: Part 5 addresses various purposes for measuring a public sector pension liability and which measures have the most practical usefulness.

Description: Update to the SOA's longitudinal analysis of contributions among state-based and large-city pension plans in the U.S.

Description: A response to the comments on the paper.

Description: This article is a summary of the roundtable discussion with a group of panelists on how to appropriately measure public pension plan liabilities. The crux of the debate is whether public pension plans should disclose a market value of liability - MVL - or whether current disclosures are adequate.

Description: Abstract of the paper which explores some characteristics of pension plans that affect the type and amount of investment risk a government-sponsored pension plan can afford.

Description: Author response to Eric Friedman’s comments on ‘The Case for Stochastic Present Values,” by Dimitry Mindlin

Description: This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75.

Description: Recent studies have suggested that teachers would be better off with DC or Cash Balance plans than with DB. Detailed data from CalSTRS support the opposite.