PPT-NCPERS presents Financial Economics and the Management of Public Pension Plans: A Critical

A Critical Response Paul Angelo FSA FCA MAAA Senior Vice President amp Actuary Segal Consulting September 27 2017 Sherry S Chan FSA FCA MAAA Chief Actuary New York City Office of the Actuary. BPAC, August 2011, Gaithersburg. Louis M. Katz MD. Mississippi Valley . R. egional Blood Center. Davenport, IA. Blood use following US disasters: . Historical perspective. US civilian disasters 105-131 units. Pension System . Heading. For Broke . . Consulting . on employee compensation and pensions. House of Commons Finance Committee . Senate National Finance Committee. Provincial consultations on pensions . and. Pensions. Joint Accountants Meeting. May 15, 2014. Show of hands…. Do you currently participate in a defined benefit pension plan?. Has your utility made significant changes to the pension plan in the last several years or is considering changing it soon?. MARC. Mass Fatality TTX. 1. Planning Team. Mike Henderson, Jackson County ME. Melanie Fields, Kansas City, MO Crime Lab. Ryan . Rezzelle. , Johnson County Crime Lab. Justin . Sorg. , MARC. Dan Manley, MARC. Alan K. Mayberry. Deputy Associate Administrator . for Pipeline Safety. Plans required by PHMSA Regulations. Operations, Maintenance . and Emergency. . Manuals. Natural Gas Regulations 49 CFR 192.605. GASB Pronouncement Update. Statement No. 65, . Items Previously Recorded as Assets and Liabilities . Statement No. 67, . Financial Reporting for Pension Plans-an amendment of GASB Statement No. 25 . IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. . 20. Use a worksheet for employer’s pension plan . entries.. Explain . the accounting for past service . costs.. Explain . the accounting for . remeasurements.. Alex Brown. LAPERS Annual Conference. September 18, 2017. New Orleans. Research Manager. National Association of State Retirement Administrators. ~$3.96 trillion in assets. ~14.5 million active (working) participants. Supporting Decisions | Inspiring Ideas. Background on Cobalt Community Research. Cobalt spun off from the Research Services Department of the Municipal Employees’ Retirement System of Michigan. 501c3 not for profit research coalition. Supporting Decisions | Inspiring Ideas. Background on Cobalt Community Research. 501c3 not for profit research coalition. Mission to provide research and education. Created to help governments, retirement systems, local schools and other nonprofit organizations measure, benchmark and manage their efforts through high-quality affordable research. Most discussion has been on whether public pension plans should . disclose. a Market Pricing type measure. Actually three possible levels of application:. Disclosure of MV ABO. Accrued benefits at (default) risk-free discount rate. David Matkin, PhD. Assistant Professor. Askew School of Public Administration & Policy. Florida State University. Research Fellow. LeRoy Collins . Institute. October 27, 2011. Reports in Process. Gasb 67 financial . reporting. Employee’s Retirement System of Georgia (ERSGA). November 5, 2015. GEORGIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (GASBO) . AUGUSTA GA. Presenters: Flavia Peynado and Carlton Lenoir. Professor Paul M. . Secunda. Marquette University Law School. Overview of American Employer-Sponsored Pension System. ERISA. : Employee Retiree Income Security Act of 1974. Statutory Scheme for Private Sector Retirement Plans.