Act 100 of 2016 transferred the responsibility to provide actuarial notes for legislation that proposes changes to public employee pension or pension plans to the Independent Fiscal Office (IFO). The IFO’s current Pension Analysis Policies is available here: http://www.ifo.state.pa.us//Resources/Documents/IFO_Pension_Analysis_Policy_2025_Update.pdf
All actuarial notes issued by the IFO are posted on this website and available in the “Actuarial Notes” link below. The IFO also publishes statutory and special reports on pension issues in the Commonwealth available in the “Special Reports” link. test
IFO Releases
General Fund Pension Impact Methodology
January 02, 2025 | Pension Analysis
The IFO will begin to project a five-year General Fund cost estimate as part of its pension analysis. This document uses proposed legislation from the 2023-2024 legislative session to detail the methodology used for those projections.