Actuarial Resources

Governmental Accounting Standards Board (GASB)

Learn more about GASB charged with setting accounting and financial reporting standards for state and local governments.

Managing the Unfunded Accrued Liability

CalPERS offers a number of options for employers to manage their unfunded liabilities and future pension costs to help provide their employees with future benefits.

Pension Outlook Overview

Discover an easy-to-use tool which will help you plan and budget future pension costs.

Public Agency Actuarial Valuation Reports

CalPERS provides the latest available three years of actuarial valuation reports which are used to disclose funded status and determine employer contribution requirements.

Required Employer Contributions

Contracting employers help fund member retirement benefits. Contributions are determined by periodic actuarial valuations under state law.

Risk Pooling

Learn more about risk pooling, designed to dramatically reduce or eliminate large fluctuations in an employer’s retirement contribution rate caused by unexpected demographic events.

Summary of Valuation Results Overview

Our interactive tool is designed for you to access, compare, and download information about CalPERS pension plans maintained by different public agencies.