Related by context. Frequent words. (Click for all words.) 56 unfunded liabilities 55 unfunded liability 54 unfunded pension 52 postretirement benefits 52 PSERS 51 GASB 51 overfunded 49 unfunded 49 undesignated fund 48 KPERS 47 PERS 46 Defined benefit 46 postretirement 46 Public Employee Retirement 45 accruals 45 underfunded pension 45 PEIA 45 pension 45 liabilities 44 PERA 44 accretion expense 44 nonrecurring 43 accrual 43 actuarial 43 #-# biennium [001] 43 VEBA 43 HRAs 43 actuarial assumptions 43 FSAs 43 #-# biennium [002] 42 Pension Plans 42 unreserved fund 42 PBGC 42 Employee Benefit 42 structural imbalance 42 temporary impairments 42 Pension 42 unfunded commitments 42 aftertax 41 ALLL 41 actuarially sound 41 withholdings 41 unrealized losses 41 nonrecurring items 41 capital expenditures 41 mill levies 41 nonunion employees 41 payroll deductions 41 IPERS 41 contingent liabilities 41 Based Compensation 41 OSFC 41 solvency 41 operating loss carryforwards 40 Retirement System 40 biennium 40 ERISA 40 workmen compensation 40 shortfalls 40 retirees 40 Long Term Liabilities 40 OTTI 40 marketable securities 40 loss carryforwards 40 PILT 40 Retirement Plans 39 unused sick 39 FAS #R 39 pension schemes 39 FinCom 39 Other noncurrent liabilities 39 unfunded mandates 39 BrickStreet 39 IASB 39 WHX 39 Long Term Debt 39 Restructuring Charges 39 SERS 39 ARRA 39 FASB 39 pensions 39 Capital Expenditure 39 EITF #-# [001] 39 deferred compensation 39 Employee Benefits 39 noninterest expenses 39 Stable Rating Outlook 39 Unemployment Compensation 39 PPACA 39 retiree 39 workman compensation 39 Employees Retirement System 39 accrued liabilities 38 ASC #-# 38 liabilities #,#.# #,#.# [002] 38 items affecting comparability 38 Pension Reform 38 budget shortfalls 38 non recurring 38 LIFO 38 Accretion expense