2009 Emerging Issues Forum: Pension Reform

• Comments and Recommendations of the PERAC Actuarial Advisory Committee (July 23, 2009) (PDF)
  

• Lawrence B. Stone: Overview (PDF)
  
  
• Kathleen A. Riley: Pension Funding Recommendations (PDF)

• Daniel W. Sherman : Proposed Funding Relief - What If? (PDF)
  
  
• Steve Ricci: Pension Funding Recommendations (PDF)

• Understanding an Actuarial Valuation Report (2008) (PDF)
  
  
• Valuation Issues: You Make the Call (slide show) (2008) (PDF)
  
  
• Actuarial Funding Case Study (slide show) (2008) (PDF)
  
  
• Actuarial Valuation Basics (slide show) (2008) (PDF)
  
  

• Actuarial Valuation Basics (2008) (PDF)
  
  
• Preparing for an Actuarial Valuation (slide show) (2008) (PDF)
  
  
• Guide To Retirement Benefit Calculations (2008) (PDF)

2007 Emerging Issues Forum: "Financing Retirement Costs: The Future Isn't As Cheap As It Used To Be"

• Forum Agenda (PDF)

• Speaker Biographies (PDF)

• The National Pension Crisis
  • Dan Sherman (PDF)
  • Barbara Ware (PDF)
  • Steve Ricci (PDF)
  • Jim Lamenzo (PDF)

• Revisiting GASB45
  • Charlie Cahill and Tom Vicente (PDF)
  • Larry Stone (PDF)
  • Marc Waldman (PDF)

• Internal Control Questionnaire (PDF)
  
  
• The Audit Cycle & Findings (Fall 2004) (PDF)
  
  
• Components of an Audit Report (2008) (PDF)
  
  
• Sample Worksheet for Tracking the Progress of Buy-back Agreements (2008) (PDF)
  
  
• The Sample Annual Statement 2008 (PDF)
  
  
• The Annual Statement 2008 (PDF)
  
  
• Preparing the Annual Statement 2008 (PDF)
  

• Internal Control Questionnaire (slide show) (2008) (PDF)
  
  
• Accounting Manual for Massachusetts Public Pension Systems (PDF) (2009)
  
  • August 2009 Update Advisory
    
  • Revised Page 45
    
    
• Accounting for Retirement Systems: The New Revised Revamped Improved PERAC Accounting Manual (slide show) (2008) (PDF)
  
  
• The Audit Process (slide show) (2008) (PDF)
  
  
• Improving Retirement System Operations (slide show) (2008) (PDF)
  

• Disability Retirement: PERAC's Complete Guide to the Process (2009) (PDF)
  
  • November 2009 Update Advisory
  • Revised Pages 149 - 152
    
    
• The Accidental & Ordinary Disability Retirement Process (4.2009) (PDF)
  
  
• Disability Retirement: Frequently Asked Questions (PDF)
  
  
• The CME/RTS Process (8.2008) (PDF)
  
  
• HRD Medical Standards & Essential Duties for Firefighters (PDF)

• A Public Employee Case Study:
  Oliver Payne (2008) (PDF)
  
  
  
• A Public Employee Case Study: James Brown (2008) (PDF)
  
  
• HRD Medical Standards & Essential Duties for Police Officers (PDF)

• 91A Process (slide show) (2008) (PDF)
  
  
• Understanding the 91A Process (2008) (PDF)

• Sample Calculations X, Y & Z (2008) (PDF)
  

• PRIM: Performance By Asset Class & Overview of PERAC Investment Regulations (2008) (PDF)
  
  
• The Challenging Investment Climate: How to Cope (slide show) (2008) (PDF)
  
  
• The Competitive Bid Process (PDF)
  
  
• Fundamentals of Asset Allocation (PDF)
  

• An Overview of Hedge Funds (PDF)
  
  
• Selecting an Investment Manager/ The Basics of Securities Lending & Commission Recapture (PDF)
  
  
• Understanding Investments (PDF)

2009 Emerging Issues Forum: Pension Reform

• Application for Withdrawal of Accumulated Total Deductions (Revised September, 2009) (PDF)
  
  
• Overview of Chapter 21 of the Acts of 2009 & the Proposed Regulations (PDF)

• Pension-Related Changes: Massachusett General Laws and Federal Statutes (2008) (PDF)
  
  
• Pension-Related Changes: MA & Federal Law Since January 1, 2002 (2008) (PDF)
  
  
• Tax Issues Qualification Letter (slide show) (2008) (PDF)
  
  
• Public Employee Case Study: John Michael Emmett, Jr. / The Race to Eighty Per Cent (slide show) (2008) (PDF)
  
  
• Section 15 Forfeiture Mock Hearing (2008) (PDF)
  
  
• What You Need to Know as a Party to a Domestic Relations Order (2008) (PDF)
  
  
• Board Meeting Guidelines (2008) (PDF)
  
  
• A Budget Process Model (slide show) (2008) (PDF)
  
  
• What is Regular Compensation? What is the Impact of the Amendments to 840 CMR 15.03? (Spring 2006) (PDF)
  
  
• Regular Compensation Status of Certain Motor Vehicle Use (Spring 2006) (PDF)
  
  
• Chapter 157 of the Acts of 2005 and Chapter 143 of the Acts of 2005 (Spring 2006) (PDF)
  
  
• Richard Shafer vs CRAB: Contact PERAC for a copy of this decision

• Changes/Additions in Chapter 32 Since
  January 1, 2002 (Fall 2004) (PDF )
  
  
• Pension-Related Changes/Massachusetts General Laws & Federal Statutes: Part I (Fall 2004) (PDF)
  
  
• Pension-Related Changes/Massachusetts General Laws & Federal Statutes: Part II (Fall 2004) (PDF)
  
  
• Pension-Related Changes/Massachusetts General Laws & Federal Statutes: Part III (Fall 2004) (PDF)
  
  
• Technology, Confidentiality, and Public Records (PDF)
  
  
• Guide To Retirement Benefit Calculations (2008) (PDF)
  
  
• Massachusetts Public Records Law (PDF)
  
  
• Records Disposal Schedule (PDF)
  
  
• Pension Legal Issues (PDF)
  
  
• Practical Guide to the Conflict of Interest for Municipal Employees (PDF)
  
  
• Retirement for Public Employees in the Commonwealth (May, 2007) (PDF)