Both Retirement Boards hire actuaries who study the plans and help the Boards establish contribution rates. The Office of Retirement Services links to each of the actuarial valuations for both the pension and OPEB plans.

Federated Actuarial Reports

Police and Fire Actuarial Reports

Federated Plan

• Actuary's Five Year Projections for Federated dated March 8, 2022
  
• Actuary's OPEB Actuarial Valuation as of June 30, 2019
  
• Actuary's Pension Valuation as of June 30, 2019 
• Actuary's Five Year Projections for Federated dated March 7, 2018
• Actuary's OPEB Actuarial Valuation as of June 30, 2017
• Actuary's Pension Valuation as of June 30, 2017
• Actuary's Measure F Implementation Tier 2 Rates
• Actuary's Five Year Projections for Federated dated February 7, 2017
• Actuary's OPEB Actuarial Valuation as of June 30, 2016
• Actuary's Pension Valuation as of June 30, 2016
• Actuary's Five-Year Projections for Federated dated February 18, 2016
• Actuary's Presentation and OPEB Actuarial Valuation as of June 30, 2015 dated January 21, 2016
• Actuary's Presentation and Pension Actuarial Valuation as of June 30, 2015 dated December 17, 2015
• Actuary’s Presentation on Actuarial Experience Study for the period of July 1, 2010 to June 30, 2015 dated October 15, 2015
• Actuary's Five-Year Projections for Federated dated February 5, 2015
• Actuary's Presentation and OPEB Actuarial Valuation as of June 30, 2014 dated January 22, 2015
• Actuary's Presentation and Pension Actuarial Valuation as of June 30, 2014 dated January 22, 2015
• Actuary's Presentation and OPEB Actuarial Valuation as of June 30, 2013 dated January 16, 2014
• Actuary's 5-Year Projections for Federated dated January 15, 2014
• Actuary's Presentation and Pension Actuarial Valuation as of June 30, 2013 dated December 19, 2013
• Cheiron's Five-Year Projections for Federated dated January 9, 2013
• Actuary's OPEB Valuation and Presentation as of June 30, 2012 dated January 17, 2013
• Actuary's Valuation as of June 30, 2012 dated December 2012
• Actuary's OPEB Valuation and Presentation as of June 30, 2011 dated January 2012
• Actuary's Valuation as of June 30, 2011 dated November 2011
• Summary of Cheiron's June 30, 2011 Valuation
• Actuary's OPEB Valuation as of June 30, 2010 dated January 2011
• Actuary's Valuation as of June 30, 2010 dated December 2010
• Summary of Cheiron's June 30, 2010 Valuation
• Memo on the Review of the Economic Actuarial Assumptions for the June 30, 2010 Actuarial Valuation dated November 4, 2010
• Actuary's Presentation on Retirement and Retiree Medical Rate Increases - Contribution Rate Phase In Strategies dated March 11, 2010
• Actuary's Presentation on Actuarial Valuation - Retiree Medical Benefits dated March 11, 2010
• Actuary's Presentation on Retirement Plan Actuarial Valuation - Federated Employees' Retirement Plan and Funding Policy dated March 11, 2010
• Actuarial Valuation Report as of June 30, 2009 dated March 1, 2010
• Actuary’s Presentation on Actuarial Experience Study for the Six-Year Period Ending June 30, 2009 dated November 12, 2009
• Memo on the Review of Economic Actuarial Assumptions for the June 30, 2009 Actuarial Valuation dated November 5, 2009
• Memo on the Review of the System’s Amortization Policy for the Unfunded Actuarial Accrued Liability dated November 3, 2009

Police & Fire Plan

• Actuary's Five Year Projections for Police and Fire dated January 26, 2022
  
• Actuary's Pension Valuation as of June 30, 2019
  
• Actuary's Five Year Projections for Police and Fire dated March 7, 2018
• Actuary's OPEB Actuarial Valuation as of June 30, 2017
• Actuary's Pension Valuation as of June 30, 2017
• Actuary's Measure F Implementation Tier 2 Rates
• Actuary's Five Year Projections for Police and Fire dated January 30, 2017
• Actuary's OPEB Actuarial Valuation as of June 30, 2016
• Actuary's Pension Valuation as of June 30, 2016
• Actuary's Five-Year Projections for Police and Fire dated February 18, 2016
• Actuary's Presentation and OPEB Actuarial Valuation as of June 30, 2015 dated February 4, 2016
• Actuary's Presentation and Pension Valuation as of June 30, 2015 dated February 4, 2016
• Actuary's Five-Year Projections for Police and Fire dated January 30, 2015
• Actuary's Presentation and OPEB Actuarial Valuation as of June 30, 2014 dated February 5, 2015
• Actuary's Pension Valuation as of June 30, 2014 dated January 8, 2015
• Actuary's Fire Tier 2 Pension Actuarial Valuation dated November 6, 2014
• Actuary's Five-Year Projections for Police and Fire dated February 26, 2014
• Actuary's OPEB Actuarial Valuation dated June 30, 2013
• Actuary's Presentation and Pension Actuarial Valuation as of June 30, 2013 dated January 9, 2014
• Actuary's Police Tier 2 Pension Actuarial Valuation dated September 5, 2013
• Actuary's OPEB Actuarial Valuation and Presentation dated February 7, 2013
• Cheiron's 5-Year Projections for Police and Fire dated January 30, 2013
• Cheiron's Memo to the Board Regarding Fiscal Year Ending 2014 Contribution Rates Assuming the SRBR is Eliminated
• Actuary's Pension Actuarial Valuation and Presentation dated December 2012
• Cheiron's 5-Year Projections for Police and Fire dated February 21, 2012
• Actuary's Presentation and Pension Actuarial Valuation dated March 2012
• Actuary's Presentation and OPEB Actuarial Valuation dated March 1, 2012
• Actuary’s Presentation on Assumptions for OPEB Actuarial Valuation dated January 5, 2011
• Actuary’s Experience Analysis Part II dated December 1, 2011
• Actuary’s Experience Analysis dated December 1, 2011
• Retiree Healthcare Valuation as of June 30, 2010 dated April 27, 2011
• Actuarial Valuation and Review as of June 30, 2010 (Pension Plan Only) dated December 22, 2010
• Letter regarding recommended assumptions for the June 30, 2010 Retiree Healthcare Actuarial Study dated December 21, 2010
• Letter regarding Economic and Non-economic Assumptions and Segal's Non-Economic Actuarial Assumptions for the June 30, 2010 Actuarial Valuation dated November 24, 2010
• Memo on the Review of Segal's Economic Actuarial Assumptions for the June 30, 2010 Actuarial Valuation dated November 23, 2010
• Actuarial Valuation and Review as of June 30, 2009 (Pension Only)
• Actuarial Valuation and Review as of June 30, 2009 (Pension and Health Benefits)
• Memo on the Review of Segal’s Economic Actuarial Assumptions for the June 30, 2009 Actuarial Valuation dated October 27, 2009
• Memo on the Review of Segal’s Non-Economic Actuarial Assumptions for the June 30, 2009 Actuarial Valuation dated October 23, 2009
• Segal's Projection of Contribution Rates dated July 24, 2009

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