This dataset compares selected benefits of all the local public agencies that contracted with CalPERS. Agencies are listed alphabetically and include the plan types (miscellaneous or safety) and a five-digit code used for identification by CalPERS of the various benefit formulas.

This dataset contains the Actuarial Liabilities, Actuarial Value of Assets, Unfunded Liabilities, and Funding Ratios for each Local Contracting Agency.

Funding position under the actuarial assumptions adopted by the plan’s actuary.

Ten risk pools that combine assets and liabilities across employers which helps dramatically reduce or eliminate the large fluctuations in the employer's contribution rate caused by unexpected demographic events. Plans are assigned to risk pools based on their service retirement formula.

Amount of funds required to be contributed annually by the employer as determined by the plan's actuary. This amount should include the employer's normal cost and a provision(s) for amortizing the total unfunded actuarial accrued liability (UAAL).

Funding position under the actuarial assumptions adopted by the plan’s actuary.

Rates of return for the past one year, three year, and five year periods that come from the audited financials and/or actuarial valuation report.

15 years of total Unfunded Actuarial Accrued Liability (UAAL) based on funding positions under the actuarial assumptions adopted by the plan’s actuary.

15 years of total Unfunded Actuarial Accrued Liability (UAAL) based on funding positions under the actuarial assumptions adopted by the plan’s actuary.

Demographic assumption rates for Service Retirement and Withdrawal (Termination) based on the years of service of active members.