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Featured GRS Resources

GRS News Scan: September 2025

Friday, September 26, 2025

This issue includes the following news summaries:

  • GRS Publishes Article on Prefunding OPEB Liabilities
  • American Academy of Actuaries Publishes Policy Paper on the Retirement Security of Public Sector Workers Not Covered by Social Security
  • S&P Global Reports Local Government Pension Funding Levels and Credit Ratings Improved in Fiscal Year 2024
  • CRR Studies Expanding Social Security’s Payroll Tax Base to Increase Revenue

GRS News Scan: August 2025

Friday, August 29, 2025

This issue includes the following news summaries:

  • S&P Global Ratings Reports U.S. Public Pension Funded Ratios Continue to Improve in 2025
  • MissionSquare Releases State and Local Government Workforce Survey Results for 2025
  • NASRA Updates COLA Issue Brief
  • CRR Publishes Issue Brief on Medicare 2025 Trustees Report

GRS Perspectives: The Long-Term Cost of Short-Term Thinking: Why Prefunding OPEB Liabilities Matters

Thursday, August 28, 2025

Typically, employers finance Other Post-Employment Benefits (OPEB) obligations through either: 1) a Pay-As-You-Go (PayGo) approach; or 2) prefunding through a dedicated trust. In this article, we compare these two approaches by highlighting their advantages and drawbacks, and comparing their financial impact through a practical case study. This article is intended to increase awareness in the advantages of prefunding OPEB benefits, while also balancing current budget priorities with long-term fiscal sustainability.

GRS News Scan: July 2025

Thursday, July 31, 2025

This issue includes the following news summaries:

  • CRR Reports on the Improvement in the Funded Status of Public Plans
  • NCPERS Reports Public Pensions Drive $2.9 Trillion in Economic Output
  • NASRA Reports on Sustainability Provisions for Public Pension Plans with Fixed Employer Contributions
  • CRR Publishes Brief on the Financial Outlook of Social Security in 2025
  • Groom Law Group Summarizes Benefits-Related Provisions Enacted in the One Big Beautiful Bill Act
  • Moody's Finds Public Pension Liabilities Declined in FY 25 for the Fifth Consecutive Year
  • NASBO Releases Spring 2025 Fiscal Survey of States

GRS News Scan: June 2025

Thursday, June 26, 2025

This issue includes the following news summaries:

  • Social Security Trustees Release the 2025 Report on the Status of Social Security Funds
  • Medicare Trustees Release the 2025 Report on the Financial Status of Medicare Funds
  • NASRA Updates Brief on Public Pension Plan Investment Return Assumptions
  • Survey Findings of the Impact of Artificial Intelligence on State and Local Employees
  • MissionSquare Reports on Retirement Readiness for Public Sector Employees

Featured Products and Resources

Public Sector Benchmark Powered by GRS TrendLine™:

GRS TrendLine™ provides public employee retirement systems with a variety of statistical information related to assumptions, benefit design, and funding.