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

Actuarial Valuations/Funding Strategies

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

Benefit Calculations

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

GASB

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

Pension Reform/Funding Challenges

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

OPEB

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

Other

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

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