Page 72 - CPAAC_Fall2015
P. 72

11/13/2015

 Establish Irrevocable Supplemental
                (§115) Trust

 Can mitigate:

    CalPERS investment volatility
    Impact of plan becoming over funded

9/17/15  19

                 Appendices

 Public Retirement Journal & PERS PAC Alert
 Bartel Associates www.Bartel-Associates.com:

    GASB 68 Summary
    PEPRA Summary
    Other exciting stuff

 Anthony T. Oliveira, The Local Challenges of
  Pension Reform

    http://www.tonytoliveira.com/Research.html

9/17/15  20

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