We discuss key considerations for public benefit plans on GASB Statement No. 101, involving recognition and measurement of liabilities for compensated absences.

The Milliman Public Pension Funding Study annually explores the funded status of the 100 largest U.S. public pension plans.

Quarterly updates on the estimated funded status of the 100 largest U.S. public pension plans.

In public pension plan funding, amortization methods with short rolling periods better meet the intent of revised Actuarial Standard of Practice No. 4 (ASOP 4).