Jim van Iwaarden

opeb actuarial gasb 75 accounting actuary funding discount rate pension healthcare health medical retiree illinois imta public sector liability hybrid plans cash balance plan market based cash balance plans cash balance interest credits statutory hybrid plan cross tested plans measurement reporting valuation subsidy implicit public plan imrf strategy unfunded public pension gasb 68 contribution determined actuarially policy gasb 45 ppa cash balance pension deduction pension plan tax deduction retirement plan defined benefit plan defined benefit