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Actuary projects funding ratio to dip as 2022 losses are recognized; board to review amortization policy

3858921 · May 16, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The retirement fund's actuarial valuation shows an 86% funded ratio on a smoothed basis and projects the unfunded liability will increase for two years as 2022 losses are recognized; the board asked staff to review amortization length and related contribution policy.

Greg Stump of Dermer Schein Consulting Group told the Chester County Employees' Retirement Board on May 16 that the fund's smoothed funded ratio is 86% and that, because of asset-smoothing rules, the plan will still recognize 2022 losses over the next two years.

Stump, the board's actuarial consultant, presented the actuarial valuation and funding outlook, explaining the difference between the smoothed funding ratio (86%) and the unsmoothed snapshot (about 83.4%). He said asset-smoothing spreads gains and losses over multiple years to reduce contribution volatility, and that the 2022 market loss…

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