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ARCHIVED ACTUARIAL REPORTS

Each year, LACERA’s actuarial consultant prepares a report called a valuation that examines the liabilities and assets of the retirement fund. Valuation reports are often described as snapshots of a retirement plan’s funded status at a particular point in time. The valuation estimates the present value of the promised benefits and computes the amount of contributions required to fund those promised benefits.

Every three years, the consultant prepares an investigation of experience to review the reasonableness the actuarial methods and the economic and demographic assumptions used in the valuation. The review compares actual experience during the preceding three years to what was expected to happen according to the actuarial assumptions. Based on this review, the actuary determines whether any changes in the assumptions or methodology would provide a better projection of total benefit liabilities and asset growth.

In 2010, the actuary began submitting reports for the Other Post-Employment Benefit Fund for retiree healthcare benefits.

Listed below are all available actuarial reports.

Investigation