2021 – For Employers with a 6/30/2021 FYE using a 6/30/2020 Measurement Date
PERSI Base Plan
04/20/20 – GASB 68 2020 Base Plan Allocation Report
04/20/20 – GASB 68 2019 Base Plan Allocation Report
04/20/20 – PERSI 2020 Financial Statements
04/20/20 – PERSI 2020 Actuary Report
The GASB 68 rules apply only to accounting and reporting. They do not apply to funding and will not be used to determine contribution requirements. The GASB 68 requirements will not change the actual pension liability; the only thing that changes is where and how pension costs are accounted for in financial statements.