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Actuarial Unit Educational Materials

Download publications and presentations developed by PERAC actuaries
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Actuarial Assumptions

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

Actuarial Valuations/Funding Strategies

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

Benefit Calculations

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

GASB

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

Pension Reform/Funding Challenges

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

OPEB

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

Other

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

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