Insight
ASOP 51: Summary and considerations for public plans
We provide an overview of the requirements of Actuarial Standard of Practice No. 51, and then look at how it has been implemented with pension plans.
Insight
We provide an overview of the requirements of Actuarial Standard of Practice No. 51, and then look at how it has been implemented with pension plans.
GASB 74/75: Impact on small government employers
This article reviews the Alternative Measurement Method, which is used by small government employers in lieu of an actuarial valuation, and discusses the important changes relevant to small government employers as GASB 74/75 takes effect.