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GRS Perspectives

GRS Testimony Related to GASB EDs on Pension Accounting

11/2011
(download.pdf)

GRS's Chief Actuary, David T. Kausch, FSA, EA, MAAA, FCA, provided testimony at the Governmental Accounting Standards Board (GASB) hearings to obtain comments on its Exposure Drafts (EDs) regarding proposed changes to pension accounting and financial reporting standards for state and local governments.

GRS Responds to the GASB's Exposure Drafts

09/2011
(download .pdf)

Comment letter to the GASB's Director of Research and Technical Activities on recent Exposure Drafts relate to Pension Accounting and Financial reporting.

Gary Findlay's "Public Employee Retirement Plans and the Myth of the Risk Free Rate" and Other Articles

05/2011
(download .pdf)

A series of articles published in Plan Sponsor by Gary Findlay, Executive Director of the Missouri State Employees' Retirement System and former CEO of Gabriel, Roeder, Smith & Company.