Pensions

Issued by the Independent Fiscal Office

PSERS Stress Test Impact Analysis (2024)

SERS Stress Test Impact Analysis (2023)

PSERS Stress Test Impact Analysis (2023)

SERS Stress Test Impact Analysis (2022)

Financial Impact of Act 105 of 2019 (2022)

Public Pension Status and Outlook (2021)

Issued by the Public Employee Retirement Commission

Funding and Reforming Public Employee Retirement Systems (2013)

Divestment and Pennsylvania's Public Employee Retirement Systems (2007)

Issues Associated with Extending Commonwealth-Subsidized Healthcare Coverage to the Surviving Spouses of Certain Retired Commonwealth Employees (2006)

Public Pension Policy and Funding Considerations Associated with the Implementation of a Statewide Volunteer Firefighter Retirement System in Pennsylvania (2004)

Deferred Retirement Option Plans (2002)

Selected Issues Related to Governmental Defined Benefit & Defined Contribution Pension Plans (2002)

House Resolution 266 - Benefit Pension Plans VS. Contribution Plans (2001)

Funding Cost-of-living Adjustments (2000)

Service Purchase Authorizations for Pennsylvania Public Employee Retirement Systems (1997)

Fiscal Impact of the Early Retirement Incentive for Public School Employees (1996)

Feasibility of Early Retirement Incentives in the Public Sector (1995)

Rate of Employer Contribution for the Alternate Retirement Program (1994)

Current Structure of Local Government Retirement Systems and Recommended Establishment of a Statewide Retirement System (1992)

Employer Contribution Rate for Optional Alternate Retirement Program (1991)

Fiduciary Responsibility and Liability for Pennsylvania Local Government Employee Retirement Systems (1989)

Study of Method for Setting Employer Contribution Rates to Optional Alternate Retirement Programs (1984)

Cost-of-Living Post Retirement Adjustments for Municipal Police Officers and Municipal Firefighters (1984)

Recommendation of Actuarial Funding Standards and a Recovery Program for Municipal Pension Systems (1983)