| |
Retirement System Operations:
|
| |
Service Credit for School and School District Employees Who Work Less
Than 12 Months in a Year |
| |
Mandatory
Direct Deposit |
| |
Membership
Survey Methods |
| |
Retirement
Systems' Use of In-house Actuaries |
| |
Records
Management Functions |
| |
Succession
and Disaster Planning |
| |
Internal
Audit Processes |
| |
Air
Time Purchases |
| |
Contribution
Shortfalls for Retired Participants |
| |
Optional
Retirement Plans for Higher Education Faculty |
| |
Recent
and Anticipated Changes to Inflation and Investment
Return Assumptions |
| |
Interest
Rates Paid on Participant DB Plan Accounts |
| |
Public
Retirement Systems' Timing and Process for Setting
Employer Contribution Rates |
| |
Pension
Plan Retirement Benefits for Probation Officers and
Emergency Dispatch (911) Operators |
| |
|
| |
Public Retirement System Gifts Policies |
| |
Audit
Committee and Board Education Survey |
| |
Board
Travel Policies and Compensation |
Survey
of Public Plans' Operating Budget Final Approval
Authority
| |
Liability
Coverage Held by Public Retirement Systems |
| |
Board Education and Travel Policies |
| |
Survey
of Public Plans' Operating Budget Final Approval
Authority |
| |
Death & Disability
|
| |
Disability
Benchmarking Report, Prepared by the North
Carolina Retirement Systems |
| |
Death Processes
Benchmarking Report, Prepared by the North
Carolina Retirement Systems |
| |
Nationwide Disability Survey,
Prepared by the North Carolina Retirement Systems |
| |
Disability
Benefits Governance and Appeals |
| |
Disability
Benefit Processes |
| |
|
| |
Deferred Retirement Option Plans (DROP's) and
Return-to-Work:
|
| |
NY Report on Deferred Retirement Options and Partial Lump Sum Options, prepared by the New York State Comptroller's Office
|
| |
A
state-by-state analysis of DROP's and other employee
retention programs, prepared by the North Carolina
Retirement Division |
| |
Summary of
DROP's among statewide retirement systems |
| |
Society
of Actuaries Design and Actuarial Aspects of Deferred
Retirement Option Programs |
| |
DROP
Update: The Latest Variations on a Popular Theme,
The Segal Company |
| |
A Study of a Deferred Retirement Option,
Oklahoma PERS |
| |
Evaluation of North Carolina’s Policy Governing State Retirees
Returning to Service |
| |
Plan Design:
|
| |
Reducing Contribution Volatility, Cavanaugh Macdonald Consulting |
| |
Methods for Stabilizing Public Retirement Plan Contribution Rates, Paul Zorn and Brian Murphy, Gabriel, Roeder, Smith & Co. |
| |
Trends in Public Sector Retirement Plans, a study by the Nationwide Retirement Education Institute |
| |
Designing
Pensions, Presented by Norm Jones to the Government
Finance Officers Association |
| |
State Pension
Plans: Similarities and Differences Between Federal
and State Designs, US General Accounting Office |
| |
Other Resources:
|
| |
State Personal Income Taxes on Pensions and Retirement Income, Tax Year 2007,
National Conference of State Legislatures
|
| |
Improved U.S. State Pension Funding Levels Could be on the Horizon,
by
Standard & Poor's
|
| |
2007 Quick Reference, Annual federal limits and rates on Social Security, Medicare, retirement plans, etc., provided by Milliman, Inc.
|
| |
State policies governing termination of public pension benefits, Updated January 2007
|
| |
State Taxation of Pension Benefits, link to the Retired Public Employees Association website |
| |
Listing of State Judges' Pension Benefits and Salaries, prepared in January 2005 by the West Virginia Legislative Auditor's Office, Performance Evaluation and Research Division |
| |
The
Michigan Early Retirement Experience, Prepared
by the Michigan Office of Retirement Services |
| |
NASRA
Paper on Limitations on Liabilities for Actuarial
Services, Prepared August 2003 |
| |
Wisconsin
Retirement System Survey on Public Retirement Plans'
Investments-in-Contract Provisions, May 2003 |
| |
Public
Employee Retirement System Census Data |
