Glossary of Pension, Investment, Accounting and Actuarial Terms and Acronyms

Actuarial Valuations

• June 30, 2025 Actuarial Valuation Report
• June 30, 2024 Actuarial Valuation Report
• June 30, 2023 Actuarial Valuation Report

Actuarial Experience Studies

• July 1, 2019 through June 30, 2022 - Actuarial Experience Study

Special Studies and Other Reports

• 2021 Special Study on Re-Amortization of the Unfunded Actuarial Accrued Liability (UAAL) "Restart" Layer

Government Accounting Standards Reports (GAS)

GAS 68 Reports

• 2026 Government Accounting Standards GAS 68 Report - June 30, 2025 Measurement Date
• 2025 Government Accounting Standards GAS 68 Report - June 30, 2024 Measurement Date
• 2024 Government Accounting Standards GAS 68 Report - June 30, 2023 Measurement Date
• 2023 Government Accounting Standards GAS 68 Report - June 30, 2022 Measurement Date

GAS 67 Reports

• June 30, 2025 Government Accounting Standards GAS 67 Report
• June 30, 2024 Government Accounting Standards GAS 67 Report Addendum
• June 30, 2024 Government Accounting Standards GAS 67 Report
• June 30, 2023 Government Accounting Standards GAS 67 Report Addendum
• June 30, 2023 Government Accounting Standards GAS 67 Report
• June 30, 2022 Government Accounting Standards GAS 67 Report Addendum
• June 30, 2022 Government Accounting Standards GAS 67 Report