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Actuarial Unit Educational Materials

Download publications and presentations developed by PERAC actuaries
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Actuarial Assumptions

Open PDF file, 1.16 MB,  Actuarial Assumptions (MACRS 2017) (English, PDF 1.16 MB)
Open PDF file, 2.83 MB,  Investment and Actuarial Perspectives (EIF 2017) (English, PDF 2.83 MB)
Open PDF file, 662.73 KB,  Investment Return Assumption History (EIF 2013) (English, PDF 662.73 KB)
Open PDF file, 723.09 KB,  The Future of Long-Term Expected Pension Returns (English, PDF 723.09 KB)

Actuarial Valuations/Funding Strategies

Open PDF file, 80.05 KB,  Actuarial Valuation Basics (2008) (English, PDF 80.05 KB)
Open PDF file, 1.17 MB,  Actuarial Valuation Basics and Funding Strategies (2016) (English, PDF 1.17 MB)
Open PDF file, 216.58 KB,  Preparing for an Actuarial Valuation (August 2008) (English, PDF 216.58 KB)
Open PDF file, 746.2 KB,  Understanding an Actuarial Valuation Report (2008) (English, PDF 746.2 KB)

Benefit Calculations

Open PDF file, 266.95 KB,  Accidental Disability Retirement Calculations (2014) (English, PDF 266.95 KB)
Open PDF file, 954.14 KB,  Anti-Spiking: Everything You Wanted to Know...(and Have Asked Several Times) (Administrator Training 2017) (English, PDF 954.14 KB)
Open PDF file, 148.94 KB,  Anti-Spiking Provisions of Ch. 32 (2012) (English, PDF 148.94 KB)
Open PDF file, 811.92 KB,  Calculation Basics (Administrator Training 2017) (English, PDF 811.92 KB)
Open PDF file, 238.98 KB,  Guide to Retirement Benefit Calculations (2012) (English, PDF 238.98 KB)

GASB

Open PDF file, 3.75 MB,  GASB 67 & 68: Practical applications for Massachusetts retirement plans, part 1 (EIF 2014) (English, PDF 3.75 MB)
Open PDF file, 2.25 MB,  GASB 67 & 68: Practical applications for Massachusetts retirement plans, part 2 (EIF 2014) (English, PDF 2.25 MB)

Pension Reform/Funding Challenges

Open PDF file, 96.96 KB,  Comments and Recommendations of the PERAC Actuarial Advisory Committee (English, PDF 96.96 KB)
Open PDF file, 37.57 KB,  Funding Schedule Extension (EIF 2010) (English, PDF 37.57 KB)
Open PPTX file, 2.66 MB,  Is the Sky Really Falling? A Review of the Funded Status of Public Pension Plans (English, PPTX 2.66 MB)
Open PDF file, 64.65 KB,  Managing the Challenge Funding Schedule Extension (EIF 2011) (English, PDF 64.65 KB)
Open PDF file, 564.68 KB,  Pension Reform and Plan Design: Around the Country (EIF 2012) (English, PDF 564.68 KB)
Open PDF file, 113.16 KB,  Pension Reform and Plan Design: in Massachusetts (EIF 2012) (English, PDF 113.16 KB)
Open PDF file, 1022.12 KB,  Revisiting the Pension Crisis: Looking Back and Looking Forward (EIF 2016) (English, PDF 1022.12 KB)
Open PDF file, 128.15 KB,  The National Pension Crisis: It's Not Just the Assets (EIF 2007) (English, PDF 128.15 KB)
Open PDF file, 114.55 KB,  The National Pension Crisis: Lessons from Beyond Massachusetts (EIF 2007) (English, PDF 114.55 KB)
Open PDF file, 128.81 KB,  The National Pension Crisis: Maintain the Budget (EIF 2007) (English, PDF 128.81 KB)
Open PDF file, 100.42 KB,  The National Pension Crisis: Reflections of a Bi-Coastal Actuary (EIF 2007) (English, PDF 100.42 KB)

OPEB

Open PDF file, 6.35 MB,  OPEB: The Costs and Challenges of Implementation (EIF 2015) (English, PDF 6.35 MB)
Open PDF file, 868.75 KB,  Other Post-Employment Benefits (OPEB) (EIF 2016) (English, PDF 868.75 KB)

Other

Open PDF file, 1.86 MB,  Actuarial Hodgepodge Winter (2015) (English, PDF 1.86 MB)
Open PDF file, 4.7 MB,  Risk Panel (English, PDF 4.7 MB)

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