List of Special Districts who failed to file their Financial Transactions Reports (FTRs) with the State Controller's Office for Fiscal Year 2018-19 reporting year.
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.
11 sheets of data, each sheet representing a table from the database that stores the information. The order of the sheets is based on the sequence of reporting forms for the Financial Transactions Report.
Demographic assumption rates for Service Retirement, Disability Retirement (ordinary and service), Mortality of Active Members (ordinary and service), and Withdrawal (Termination) based on the age of active members.
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.