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2014 earnings crediting

The PERS Board adopted the following earnings factors and reserve amounts for calendar year 2014 at its March 30, 2015 meeting:



Tier One Member Regular7.75%
Tier Two Member Regular7.24%
Individual Account Program7.05%


2014 reserving/crediting

Reserve/AccountBalance Before 2014 Crediting ($ millions)Final 2014 Crediting Amount
($ millions)
Final Ending Reserve Balance ($ millions)
Tier One Member Regular Accounts5,189.0402.15,591.1
Tier One Rate Guarantee434.25.5439.7
Benefits in Force (BIF)22,197.91,609.023,806.9
Tier Two Member Regular Accounts813.058.9871.9
OPSRP Pension1,887.7133.92,021.6
UAL Lump-Sum Payment Side Accounts5,452.1424.85,876.9
IAP Accounts6,107.2422.56,529.7
TOTAL $64,296.2 $4,619.7 $68,915.9