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Featured GRS Resources

GRS News Scan: September 2018

Thursday, September 20, 2018

This issue includes the following news summaries:

  • CDC Finds Increasing Enrollment in High-Deductible Health Plans in 2018
  • EBRI Issues Brief on Financial Well-Being Programs for Workers
  • CRR Releases Brief on the Effects of the Mortality Gap on Social Security Progressivity
  • CRR Releases Brief on Modernizing Social Security's Widow Benefits
  • SSA Publishes Report on Proposed Changes to the Social Security Program
  • NIRS Releases Report on U.S. Retirement Crisis Despite the Economic Recovery

Research Reports: Prior-Period Adjustment in Transitioning to GASB Statement No. 75

Wednesday, September 12, 2018

As part of the process of transitioning from Governmental Accounting Standards Board (GASB) Statement No. 45 to Statement No. 75, governments that sponsor or contribute to state or local OPEB plans will need to make a prior-period adjustment to their financial statements. This Research Memo provides an overview of the prior-period adjustment and the related steps necessary to make the transition.

GRS News Scan: August 2018

Thursday, August 30, 2018

This issue includes the following news summaries:

  • Society of Actuaries Publishes New Mortality Tables for U.S. Public Pension Plans
  • International Foundation Releases Survey Report on Financial Education
  • CRS Publishes Report on Health Savings Accounts
  • EBRI Releases Fact Sheet on HSAs
  • CRR Releases Issue Brief on the Effects of Investment Fees on Public Pension Plans' Benchmarks

GRS Perspectives: Sustainability for Defined Benefit Pension Plans

Thursday, August 30, 2018

Defined benefit (DB) pension plans create promises of future benefit payments that are secure only if they are sustainable. This article specifically addresses:

  • What is Sustainability?
  • What are the Criteria for Sustainability?
  • What is a Sustainability Checklist?
In addition, the article provides a sample sustainability checklist as a qualitative tool, along with a sample analysis, that can be used to facilitate discussions with public employee retirement systems related to DB plan sustainability and potential sources of risk.

GRS News Scan: July 2018

Tuesday, July 31, 2018

This issue includes the following news summaries:

  • American Academy of Actuaries Publishes Brief on the 2018 Social Security Trustees Report
  • Society of Actuaries Publishes Study on U.S. Public Pension Plan Mortality Assumptions
  • Kaiser Family Foundation Issues Brief on Medicare Spending and Financing
  • CRR Reports on Public Pension Plan Investment Returns from 2001-2016
  • CRR Updates Database for State and Local Pension Plans

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