Public Employees Retirement System

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2022 Employer UAL Detail (12/31/2021)
Update to Valuation Estimates (1/31/2022)
Pre-SLGRP and Transition Surplus/Liability Rates and Amortization Dates (12/31/2021)
System-Wide 2021 Actuarial Valuation Report (12/31/2021)
Side Account Offset as of 7/1/2023
Active Counts and Valuation Pay by Employer (12/31/2021)
2023-2025 Rate Adoption (9/30/2022)
Year End 2021 Actuarial Valuation Results (7/22/2022)
2022 ETOB Results

IRC 415 Purchasing Factors (3/8/2021)
Preparatory Discussion for Upcoming Experience Study (3/29/2021)
Economic Assumptions and Actuarial Methods (6/4/2021)
2020 Experience Study (7/20/2021)
Valuation Method and Assumptions (7/23/2021)
Introduction to ETOB Testing (10/1/2021)
2020 Actuarial Valuation PERS Board Presentation (10/1/2021)
Financial Modeling (12/3/2021)
System-Wide 2020 Actuarial Valuation Report (12/10/2021)
2020 Employer UAL Detail (7/15/2022)
2020 Employer Active Count and Valuation Payroll (7/15/2022)

Financial Modeling 2020 (1/25/2021)
Adoption of 2021-2023 Employer Rates Presentation (10/9/2020)
System-Wide 2019 Valuation Report (9/17/2020)
Update on Rate Collaring (7/31/2020)
System-Wide Results Presentation (7/31/2020)
2019 Preliminary System-Wide Results (7/31/2020)
Rate Collaring Presentation (3/30/2020)
2019 Purchasing Power Study (3/11/2020)

System-wide 2018 Valuation Report
2019 Legislative Concepts Analysis (April)
2019 Combined Legislative Concepts Analysis (May)
Updated Projected School District Pool Estimates
Overview of Current Rate Setting Policy (4/01/19)
Economic Assumptions & Actuarial Methods (5/31/19)
2018 Experience Study (7/25/19)
Valuation Methods and Assuptions (7/25/19)

2018 Purchasing Power Study
System-wide 2017 Valuation Report

2017 Purchasing Power Study
Valuation Methods and Assumptions (7/28/17)

2016 Experience Study (7/28/17)
Economic Assumptions and Actuarial Methods (5/26/17)
Actuarial Analysis of Accelerated Disbursement Option (ADO) Concept (2/20/17)

Effect of Increasing UAL Amortization Period (12/9/16)
Analysis of Potential 2017 Legislation: Reduced Pension Multipliers (10/28/16)
Overview of October 2016 Legislative Concepts Analyses (10/28/16)
Analysis of Potential 2017 Legislation: $100,000 Final Average Salary Limit (10/28/16)
Analysis of Potential 2017 Legislation: 5-Year Final Average Salary (10/28/16)
Analysis of Potential 2017 Legislative Concepts (10/28/16)
Actuarial-Valuation Revised (7/29/2016)
2015 Purchasing Power Study (4/14/16)
Analysis of Potential Legislative Concepts (1/29/16)

Financial Modeling (11/20/15)
December 31, 2014 Actuarial Valuation Presentation (9/25/15)
2014 Experience Study (9/23/15)
Valuation Methods and Assumptions (7/31/15)
Economic Assumptions and Actuarial Methods (5/29/15)
Actuarial Analysis of Moro Decision (5/29/15)
Joint OIC/PERS Board Meeting (5/29/15)

Financial Modeling (11/21/14)
December 31, 2013 Actuarial Valuation Presentation (7/25/14)
2013 Purchasing Power Study (1/28/14)

December 31, 2012 Actuarial Valuation Report (12/16/13)
2012 Actuarial Valuation Update and Financial Modeling Presentation (11/22/13)
2012 Actuarial Valuation Presentation (9/27/13)
2012 Experience Study (updated 9/23/13)
Actuarial Methods and Assumptions Part 2 (7/26/13)
2012 Experience Study (7/25/13)
Actuarial Methods and Assumptions Part 1 (5/31/13)
Actuarial Methods, Rate Calculations, and Financial Projections (3/29/13)

Actuarial Shortfall and Contribution Rates (11/30/12)
2012 Purchasing Power Study (11/20/12)

2010 Actuarial Valuation Report (11/15/11)
2011 Purchasing Power Study (11/14/11)
2010 Experience Study (11/7/11)
2010 Actuarial Valuation Presentation (9/30/11)
Experience Study for December 31, 2010, and December 31, 2011 Actuarial Valuations and Demographic and Investment Return Assumptions (7/29/11)
2010 Experience Study for December 31, 2010 Actuarial Valuation, Actuarial Methods, and Economic Assumptions (5/26/11)
Financial Modeling:Contribution Projections and Impact of Side Accounts (3/28/11)

Presentation: Independent Review of December 31, 2009 System Valuation Report (11/19/10)
Independent Review of December 31, 2009 System Valuation Report (11/19/10)
Transparency Initiatives and Key Cost Drivers (11/19/10)
2009 System Valuation Report (11/15/10)
2010 Purchasing Power Study (11/10/10)
Individual Employer 2011-2013 Contribution Rates (9/24/10)
Equal-to-or-Better (ETOB) Testing - Test Results (9/24/10)
ETOB Testing Update (5/21/10)
Double Rate Collar Implementation (1/29/10)
Equal-to-or-Better (ETOB) Testing (1/29/10)

Shortfall Recovery Actuarial Considerations (11/20/09)
2008 System Valuation Report (11/10/09)
2008 System Valuation Presentation (9/25/09)
2008 Experience Study (7/31/09)
2008 Experience Study Actuarial Valuation Presentation (7/16/09)
2008 Experience Study Presentation (5/29/09)
Financial Modeling: Economic Projections (5/29/09)
2009 Purchasing Power Study (5/29/09)

Projected Net Cash Outflow (11/21/08)
December 31, 2007 Actuarial Valuation Report (10/14/08)
December 31, 2007 Actuarial Valuation Presentation (7/25/08)
2008 Purchasing Power Study (6/27/08)
Negative Earnings System Impact (3/08)
Oregon PERS Financial Modeling (5/16/08)
Actuarial Valuation Report for December 31, 2006 (1/08/08)
Actuarial Valuation Report for December 31, 2004 (1/08/08)

12-31-2006 Valuation Results Summary (12/14/07)
Actuarial Valuation Presentation for December 31, 2006 (10/17/07)
2006 Experience Study (8/21/07)
Experience Study Presentation for December 31, 2006 Valuation (7/20/07)
Purchasing Power Study (6/19/07)
Tier One Rate Guarantee Reserve (3/31/07)

7-1-07 Employer Rates (11/17/06)
12-31-05 Actuarial Valuation Results (9/15/06)
12-31-05 Experience Study Valuation Methods and Economic Assumptions (6/16/06)
12-31-04 Actuarial Valuation Results (4/27/06)
12-31-04 Actuarial Valuation Results: Projected Unit Credit Method with Rate Collaring (3/31/06)
12-31-04 Actuarial Valuation Results - Key Findings (2/24/06)

Financial Modeling Results (12/16/05)
Policy Alternatives for Financial Modeling (10/21/05)
First Steps in Managing Employer Rates: Actuarial Methods (5/20/05)
Recent Benefits Changes and Future Employer Rates (4/15/05)
Impact of Strunk Ruling (3/29/05)