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2015 earnings crediting

The PERS Board adopted the following earnings factors and reserve amounts for calendar year 2015 at its March 28, 2016 meeting:



Tier One Member Regular7.75%
Tier Two Member Regular1.87%
Individual Account Program1.85%


2015 reserving/crediting

Reserve/AccountBalance Before 2014 Crediting ($ millions)Final 2014 Crediting Amount
($ millions)
Final Ending Reserve Balance ($ millions)
Tier One Member Regular Accounts4,931.8382.25,314.0
Tier One Rate Guarantee Reserve448.8(281.3)167.5
Benefits in Force (BIF) Reserve21,917.8410.822,328.6
Tier Two Member Regular Accounts837.615.7853.3
OPSRP Pension2,344.942.82,387.7
UAL Lump-Sum Payment Side Accounts5,510.3122.55,632.8
IAP Accounts6,749.6122.86,872.4
TOTAL $66,407.7 $1,247.7 $67,652.4