23.01: Amortization Schedule
The actuary may, in the determination of the appropriation amounts pursuant to M.G.L. c. 32,
§ 22(3)(d) or, for the state employees' retirement system, the teachers' retirement system and those
systems who have elected to adopt M.G.L. c. 32, § 22D, in the determination of a funding schedule,
amortize realized gains and losses and unrealized gains and losses over a period of five years or any
other period of time as prescribed by the Commissioner.
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