Public Pension Reporting and Disclosure: The Current State of Practice and Examples of What Works Well

Introduction

This report aims to answer two central questions: (1) How do major pension systems across the United States communicate financial, benefit, and governance information to their members and other interested parties?; and (2) Which retirement systems provide examples and lessons learned for how to effectively communicate relevant information?

Date published

April 2017

Contact

Alex Brown, Research Manager

Keith Brainard,  Research Director

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What's New at NASRA: Updated Cost of Living Issue Brief

Cost-of-Living Adjustments (COLAs) play a significant role in public pensions. They help retirees keep up with rising prices, but they also add costs to pension plans. Policymakers and plan sponsors are tasked with balancing three things: benefits adequacy, plan sustainability, and affordability for members and plan sponsors.
The recent increase in inflation caused many policymakers and, in some cases pension trustees, to review how benefits are designed and paid for, including the way COLAs are granted and funded. NASRA’s recently updated issue brief on the lates trends in COLAs is available in the NASRA Research Center.