Heads of Oklahoma Pension Systems Dispute Report's Critical Conclusions
- Know the rules about working in retirement. // NYSUT United;Jul/Aug2012, p37
The article offers advice on the legal concerns related to the New York State Teachers' Retirement System (TRS) pension. It suggests the need to know about the rules on the earnings limit set by the state for public school employment and the age-related considerations under the state earnings...
- Final Average Salary: Your pension benefit. // NYSUT United;Jul/Aug2012, p39
The article offers information on the Employees' Retirement System (ERS) and the calculation of the Final Average Salary (FAS) pension benefit for member teachers in New York. It provides an overview of the ERS and the ways to determine pension payments under a defined benefit plan and the...
- Healthcare costs. Singleton-Green, Brian // Accountancy;Nov93, Vol. 112 Issue 1203, p27
This article focuses on Urgent Issue Task Force 6 (UITF), entitled Accounting for Post-Retirement Benefits Other Than Pensions, which was released in Great Britain in 1992. UITF 6 required companies first to disclose any liability for post-retirement benefits and then to incorporate it in the...
- S&P: OPEB Liability Is Stabilizing, But Funding Remains Low. Zhang, Dian // Investment Management Mandate Pipeline;11/18/2014, p2
Total unfunded state other postemployment benefit liabilities are stable from last year, despite low funding ratios, according to a report released Monday by Standard & Poor's.
- Retired teachers to receive check increases. // Lakelander (Whitney, TX);10/24/2007, Vol. 21 Issue 43, p6
The article reports on the plan of the Texas Teachers Retirement System (TRS) Board to take action to provide retired teachers an increase to their retirement benefits.
- Cost of teachers' pensions may rise. // Public Finance;12/08/95, p6
Reports the failure of the employers' contributions to keep pace with the rising demands of the teachers' pension scheme in Great Britain.
- Wayne County Cites Relief From OPEB Overhaul. Colomer, Nora // Bond Buyer;2/8/2016, Vol. 1 Issue 34456, p4
The article reports that cuts in retiree healthcare benefits is helping distressed Wayne County, Michigan trim its 850 million U.S. dollar unfunded liabilities. It notes that the restructuring of the county retiree benefits will reduce the county's actuarial accrued other postemployment benefits...
- N.Y. County Group Eyes OPEB Fund. Whalen, Robert // Bond Buyer;3/23/2006, Vol. 355 Issue 32345, p1
The article focuses on a program being developed by the New York State Association of Counties (NYAC) to help counties finance the Government Accounting Standards Board (GASB) 45 accounting requirements regarding non-pension, post-employment benefits (OPEB). Government employers who want to...
- POSTRETIREMENT ADJUSTMENTS OF PENSIONBENEFITS. Allen, Steven G.; Clark, Robert L.; Sumner, Daniel A. // Journal of Human Resources;Winter86, Vol. 21 Issue 1, p118
During the 1970s, defined benefit pension plans increased their liabilities by giving benefit increases to persons no longer working even though almost none of the plans were required to do so by any legally enforceable contract. Our model of these adjustments has workers and firms agreeing to...