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Featured GRS Resources

Research Reports: GRS Research Memo: Maximum Deferral and Threshold Limits for 2017 and 2018

Tuesday, November 07, 2017

The Internal Revenue Code (IRC) establishes a number of limits on retirement plan benefits and contributions. The limits are located in various sections of the Code and often apply in different ways to private and public-sector plans. Generally, plans must comply with the limits to maintain their tax-qualified status. This research memo summarizes the maximum deferral and threshold limits for 2017 and 2018.

GRS News Scan: October 2017

Tuesday, October 31, 2017

This issue includes the following news summaries:

  • Federal Reserve Reports Public Pension Assets Increased to a Record $4.06 Trillion as of the Second Quarter of 2017
  • U.S. Census Bureau Reports Asset Growth for the Largest State and Local Government Retirement Systems Continues in the Second Quarter of 2017
  • GFOA Approves Best Practice for Investment Policies for DB Plans
  • Society of Actuaries Releases Mortality Improvement Scale MP-2017
  • Actuarial Standards Board Announces Adoption of ASOP on Pension Risk
  • CRR Reports on the Impact of Out-of-Pocket Medical Spending on Retirement Income

GRS Insight Newsletter: October 2017

Tuesday, October 31, 2017

In this issue:

  • Cash Balance Primer
  • New Mortality Tables for Pension Plans Finalized by the IRS
  • Recent Legal Challenges to Public Plan Benefit Changes
  • Tax Reform Update
  • Health Care Reform Update
  • Recent Litigation Involving Employee Wellness Programs

GRS News Scan: September 2017

Thursday, September 28, 2017

This issue includes the following news summaries:

  • BLS Reports on Employee Benefits for Private Industry and Public Sector Workers
  • NASRA Updates Issue Brief on Employee Contributions to Public Pension Plans
  • National League of Cities Releases 2017 City Fiscal Conditions Report
  • U.S. Census Bureau Reports on Health Insurance Coverage in 2016
  • Kaiser Family Foundation/HRET Publish 2017 Employer Health Benefits Survey
  • NIRS Finds DB Pensions Help to Recruit Teachers and Reduce Turnover
  • CRR Issues Brief on U.S. Mortality Rates

GRS News Scan: August 2017

Thursday, August 31, 2017

This issue includes the following news summaries:

  • GAO Reports Phased Retirement Programs Are Valuable but Uncommon
  • GASB Proposes Implementation Guidance for Statement No. 75
  • NCPERS Releases White Paper on Secure Choice Pension Model
  • NASRA Updates Summary of Changes in State and Selected Local Public Pension Plans
  • CRR Expects State and Local Pension Plan Funding to Improve in 2017
  • NCPERS Reports Public Pensions are Beneficial for Taxpayers
  • HSA Assets Reach $42.7 Billion Increasing 23% as of June 2017
  • NIRS Updates Study Finding Public Employees Strongly Support DB Plans
  • National Center for Health Statistics Finds More Are Insured under ACA, but Have More Out-of-Pocket Costs

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