Pension Basics: Actuarially Determined Contributions
By admin
Understand actuarially determined contributions (ADC). Learn why paying 100% of the ADC is necessary to maintain a healthy funded status.
Audience: Public Workers
Pension Basics: Unfunded Liabilities (aka Pension Debt)
By admin
Learn about unfunded liabilities, why funding shortfalls occur, and how governments use amortization payments to pay down this pension debt.
Pension Basics: Normal Cost
By admin
Learn about normal cost, understand how it’s calculated, and see how contributions are split between employees and employers.
Pension Basics: The Pension Funding Formula
By admin
Learn how the pension funding formula balances liabilities with contributions and investment returns to ensure long-term solvency.
Pension Basics: Vesting
By admin
Understand how vesting works in public pensions. Learn about service requirements, vesting rules, and how vesting periods changed over time.
The Pension Basics Series
By admin
Our Pension Basics series breaks down how public pension plans work, from guaranteed income to pension debt and benefit eligibility.
Pension Basics: Assumed Rate of Return
By admin
Discover the assumed rate of return. Learn how it’s determined, its role in funding, and common myths regarding benefits.
Pension Basics: How Pension Benefits Are Calculated
By admin
Pension benefits are typically a fixed monthly payment in retirement that is guaranteed for life. Some pension benefits grow with inflation. Other pension benefits can […]
How California Assembly Bill 1383 Impacts Retirement Benefits for Public Safety Employees
By David Tony
Equable Institute has issued updated Retirement Security Policy Scorecards for California Assembly Bill 1383 (AB1383).
Oklahoma House Bill 3313: Retirement Security Policy Scorecard
By David Tony
Equable Institute has issued new Retirement Security Policy Scorecards for Oklahoma House Bill 3313 (HB3313).