In this issue:

• Circuit Court Review of Actuarial Equivalence
• IRS Issues Guidance on Rollover Contributions
• The Departments Provide Enforcement Relief for Wellness Programs

As plan fiduciaries, public sector retirement plan boards of trustees are responsible for the ongoing due diligence of the plans they oversee. Due diligence accomplished through actuarial audits addresses the quality of actuarial work which can impact risk management and long-term plan solvency.

This article covers the different types of actuarial audits available for retirement plans and how each option offers prudent monitoring of actuarial service providers.

This issue includes the following news summaries:

• NASRA Updates Issue Brief on Employee Contributions to Public Pension Plans
• CRR Reports on the Increase in Alternative Investments in Public Pension Plans
• NCPERS Publishes Report on Measuring the Fiscal Sustainability of Public Pensions
• MissionSquare Publishes Report on Retirement and Financial Decision-Making Among Public and Private Sector Employees

This issue includes the following news summaries:

• NIRS Reports on Americans' Views of Retirement Insecurity in 2026
• CRR Updates Public Plans Database
• NCPERS Reports on AI Adoption and Strategy in Public Pension Administration
• NASRA Publishes Overview of Public Pension Asset Valuation Methods

This issue includes the following news summaries:

• CRR Publishes Issue Brief on Medicare 2026 Trustees Report
• American Academy of Actuaries Publishes Brief on the Actuary's Role in Public Pension ALM Studies
• CRR Examines the Impact of AI on Older Workers' Careers