SERS Resources

Thought Leadership/White Papers

Understanding SERS Employer Contribution Rate (June 2020)
This paper delves into the logic behind the methods used to determine this crucial calculation, and how it helps to enhance SERS’ long-term financial stability.

Allowing Advance Payment of Unfunded Accrued Liabilities by SERS Employers (May 2020)
This paper continues the pension funding conversation by focusing on another potential piece of the pension funding puzzle, one that could have benefits not only to SERS, but also to the Commonwealth and participating employers that fit within the legislative guidelines established under Act 2019-105. The following overview is intended to both educate readers and encourage additional exploration and discussion about solutions to the public pension funding puzzle.

Fundamentals of Sound Public Pension Funding (April 2020)
In some ways, calculating a viable path to ensuring the health and integrity of a public pension fund is like piecing together bits of a puzzle. While you may not need every piece to appreciate the full picture, there are certain key elements that will make arriving at a pension funding solution immeasurably simpler, like payment of the Actuarially Required Contribution (ARC) and institution of a dedicated funding policy.