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Mark D. Meyer, JD, FSA

June 9, 2015 By Mark D. Meyer, JD, FSA Leave a Comment

Developing a thoughtful public pension funding policy

A thoughtful pension funding policy provides the best way for public sector employers to keep their pension promises. The funding policy provides discipline to address unfunded pension liabilities, while respecting the many current demands for budget dollars. The League of Arizona Cities and Towns …

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April 1, 2014 By Mark D. Meyer, JD, FSA 1 Comment

Public Pension Plan Funding Policy – The Time is Here

“Every state and local government that offers defined-benefit pensions [should] formally adopt a funding policy…,” according to the Government Finance Officers Association (GFOA) best practice recommendations. Guidelines for Funding Defined Benefit Pensions (2013) (CORBA) SOA and GASB Provide …

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January 25, 2013 By Mark D. Meyer, JD, FSA Leave a Comment

OPEB Investments – The Danger of Playing It Safe

Under GASB 43 and 45, public sector employers are required to account for retiree medical benefits under special rules for Other Post-Employment Benefits (OPEB).  Many have chosen to pre-fund these liabilities in a trust similar to a retirement plan trust.  At the recent Minnesota School Board …

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