The Governmental Accounting Standards Board (GASB) has issued a new statement addressing a few issues raised under Statements Number 67, 68, and 73 regarding the reporting for governmental plans. Generally, this guidance clarifies (1) the classification of member contributions (i.e. “pick-up” contributions) for reporting purposes, (2) how to present certain payroll-related measures for GASB 67 and 68 purposes, and (3) the treatment of deviations from actuarial standards of practice when selecting actuarial assumptions.

Please see the attached memo for further information.


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