Related by context. Frequent words. (Click for all words.) 70 OPEB 61 unfunded liabilities 60 unfunded liability 58 unfunded obligations 58 postretirement benefit plans 57 postretirement benefit 54 unfunded pension 53 pension 53 IMRF 53 overfunded 53 pensions 52 postretirement benefits 52 actuarial valuation 52 pension underfunding 52 noncurrent liabilities 52 multiemployer 51 liabilities 51 FICA taxes 51 PSERS 50 prefunding 49 Employee Retirement System 49 Defined Benefit 49 actuarially 48 Employee Retirement 48 Defined benefit 48 unfunded 48 preretirement 48 Employees Retirement System 48 underfunded pension 47 retirees 47 Unfunded 47 bonded indebtedness 47 annuitization 47 pension schemes 47 LGPS 47 taxable assessed valuation 47 multiemployer plans 47 Negative Rating Outlook 46 KPERS 46 PERS 46 Deferred Compensation 46 solvency 46 accruals 46 postretirement 46 accrual 46 Postretirement 46 PRAs 46 FRS# 46 VanDerhei 46 policyholder surplus 46 Teachers Retirement 45 unfunded commitments 45 Pension Plans 45 noninterest expenses 45 unamortized discount 45 noncurrent assets 45 Defined contribution 45 annuitants 45 reinsurance recoverables 45 FHLBanks 45 Retirement Administrators 45 uncollectible accounts receivable 44 Accruals 44 FERS 44 paycheck deductions 44 early extinguishments 44 GASB 44 structural imbalance 44 Asset Retirement Obligations 44 equivalent FTE 44 withholdings 44 savings 44 Pension Benefits 44 Employee Compensation 44 IPERS 44 Pension 43 Retirement System 43 actuarially sound 43 shortfalls 43 hedge ineffectiveness 43 Other noncurrent liabilities 43 budget deficits 43 #,#.# #,#.# Deferred 43 Notes Receivable 43 CALPERS 43 underfunding 43 occupational pensions 43 Interest expense decreased 43 liabilities #,#.# #,#.# [002] 43 undesignated fund 43 Underfunding 43 Voluntary Employee Beneficiary Association 43 refundings 43 No. #R 43 Institute EBRI 43 FCF = 43 occupational pension 43 lump sum payouts 43 external imbalances 42 actuarial assumptions 42 annuitize