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(Click for frequent words.) 57 spokeswoman Evelyn Tatkovski 56 KPERS 55 PERS 55 IMRF 55 SERS 54 OPERS 54 IPERS 54 Sultanik 54 Employees Retirement System 54 CalSTRS 54 NHRS 53 PERA 53 MPSERS 53 multiemployer 52 Souderton Area School 52 PEIA 52 TMRS 52 PSEA 52 Employee Retirement System 52 OPEB 52 Zadylak 52 PERAC 51 STRS 51 OPEB liabilities 51 OPEB liability 51 Teachers Retirement 51 OCERS 51 Municipal Retirement System 51 Tatkovski 50 UAAL 50 Middlesex Retirement System 50 NYCERS 50 PRIT 50 Teacher Retirement System 50 OASDI 50 Blairsville Saltsburg 50 StanCERA 49 NJSBA 49 SURS 49 PBGC 49 Tomalis 49 Tangretti 49 Public Employee Retirement 49 SDCERS 49 Teachers Retirement System 49 SFY #-# 49 PEBP 49 PASSHE 49 PFRS 49 PBGF 49 Benicia Unified 48 OAPSE 48 WOCSD 48 pension 48 TRSL 48 unfunded liability 48 NJEA 48 Blairsville Saltsburg School 48 CalPERS 48 Favolise 48 Trzeszkowski 48 PHEAA 48 Susu Cox 48 overfunding 48 ReDCo 48 MCare 48 PSBA 48 Michael Masch 48 Tredyffrin Easttown School 48 Lipella 48 EduJobs 48 EVCI 48 BCPSEA 47 Chester Upland 47 Fireman Retirement System 47 Creatore 47 CCIU 47 ISBE 47 Upper Freehold Regional 47 Equalized Assessed Valuation 47 Wiessmann 47 Thublin 47 RIFs 47 Sherpinsky 47 Unionville Chadds Ford 47 WNESU 47 multiemployer pension plans 47 Teachers Defined Contribution 47 MCCSC 47 Director Ed Zadylak 47 Pete Thaw 47 PennDOT 47 unexpended funds 47 overexpenditures 47 MOSERS 47 Taxpayer Relief 47 Souderton Area 47 Tredyffrin Easttown 47 OSFC 47 Blavatt 47 unfunded actuarial liability 47 Rocaton 47 Baldwin Whitehall 47 VanDerhei 46 SKSD 46 North Hunterdon Voorhees 46 Penn Delco 46 JLBC 46 CalPERs 46 MEFA 46 OSBA 46 millage rollback 46 Retirement Administrators 46 PSSA tests 46 FWCS 46 interfund transfers 46 Fratturelli 46 PERSI 46 Kurzberg 46 BASD 46 LACERA 46 Pockl 46 Belle Vernon Area 46 Dr. Bierwirth 46 Olsen Binks 46 unfunded liabilities 46 Salanik 46 FRHSD 46 Superintendent Jamie Savedoff 46 Superintendent Marilyn Fratturelli 46 HASD 46 Employment Retirement System 46 PEEHIP 46 COLAs 46 OPEB obligations 46 RMDs 46 RIPEC 46 actuarial valuations 46 Multiemployer 46 DEFAC 46 bienniums 46 SASD 45 CASD 45 Kathy Nevill 45 EBRI 45 EUTF 45 living adjustment COLA 45 Frazee Vergas School 45 FinCom 45 MSEA 45 Mcare 45 Comptroller Hevesi 45 Zelda Bruns 45 nonteaching employees 45 Mendon Upton Regional 45 Jarpe 45 cyberschool 45 Dashield 45 Smeigh 45 Begina 45 Osnaburg Local 45 Svitkovich 45 SDCERA 45 Mr. Bolandi 45 PSSA scores 45 VACTE 45 Abington Heights 45 Dr. Roelle 45 SBCERA 45 Dervetski 45 FICA taxes 45 Educational Adequacy 45 Zuraski 45 CKSD 45 Treasurer Barbara Hafer 45 LCUSD 45 Wineholt 45 Roth IRA withdrawals 45 Retirement System 45 APERS 45 Leechburg Area 45 Sweeny ISD 45 Whitehall Coplay 45 DESE 45 Superintendent Joseph Padasak 45 Vaczovsky 45 Yarabinetz 44 biennium 44 Social Security actuaries 44 noncontributory 44 Savedoff 44 Jeanne Dozier 44 Tim Allwein 44 Enacted Budget 44 Ordway Peck 44 Superintendent Linda Burgee 44 bonded indebtedness 44 ASPPA 44 Ernest Almonte 44 Deron Stender 44 Mcare abatement 44 Nadonley 44 Career Ladder 44 mill levies 44 undesignated fund 44 Streifer 44 Siptroth 44 Paul Stepanoff 44 unfunded accrued 44 PERB 44 Amarantes 44 Dr. Sarruda 44 SAD# 44 multiemployer pension 44 MTEA 44 unused sick 44 RVSA 44 NEIU 44 CUSD 44 retire rehire 44 NJTPA 44 Vincz 44 Paddyfote 44 BHUSD 44 paycheck withholdings 44 Ms. Nalbantoglu 44 W JCC 44 Councilman Doug Marmie 44 Ailman 44 LGPS 44 Superintendent Doug Ulkins 44 Pentegra Retirement Services 44 Cal PERS 44 Knepshield 44 Koledo 44 Kennett Consolidated 44 FREA 44 undesignated surplus 44 GCAD 44 LAGERS 44 APSCUF 44 STEB 44 pensions 44 unreserved undesignated 44 Superintendent Scot Prebles 44 Gebhardtsbauer 44 Hajzus 44 Jencarelli 44 Lukasavich 44 elective deferral 44 Captax 44 Chilmonik 44 Dr. Feirsen 44 unappropriated surplus 44 IAPF 44 Deferred Compensation 44 POBs 44 traditional IRAs 44 Dongvillo 44 Upland Unified 44 Superintendent Rod Svee 44 D' Acchioli 44 WRSD 44 interfund transfer 44 Defined Benefit 44 Zahorchak 44 Schmielau 44 Tahoe Truckee Unified 44 SEPTA 44 RHCD 44 Moulton Powden 44 EVSC 44 courtesy busing 44 FERS retirement 43 IBHE 43 BEP formula 43 Ambridge Area 43 Downingtown Area 43 CSEA 43 LaCoff 43 categoricals 43 Hampden Wilbraham Regional 43 Tablack 43 Palfey 43 TDFs 43 NJASA 43 Palestis 43 Bruchak 43 Hazleton Area 43 Ashburnham Westminster Regional 43 PBCG 43 NYSUT 43 NYSSBA 43 OASD 43 AVCs 43 Sidamon Eristoff 43 Abelow 43 nontenured teachers 43 Nurrenbrock 43 ratable base 43 OPEB expense 43 Keller Cogan 43 Karen Birck 43 MH MR 43 Commissioner Lucille Davy 43 Toumpas 43 nondeductible contributions 43 Superintendent Gerard Gretzinger 43 Debbie Endsley 43 Schnuer 43 Superintendent Jay Badams 43 Sewanhaka Central 43 Michelle Gadbois 43 Butch Santicola 43 EPFO 43 NMI Retirement Fund 43 Zapotosky 43 actuarially determined 43 MESSA 43 PEBB 43 SVUSD 43 unexpended balances 43 tax askings 43 LOPFI 43 Retirement Confidence 43 ECFSA 43 Varrati 43 Education Gerald Zahorchak 43 unreserved undesignated general 43 FCHA 43 DLGF 43 Winikates 43 Robert DeBisschop 43 annuitize 43 Dr. Paddyfote 43 PPEL 43 MCARE 43 Freehold Regional 43 Tax Equalization 43 interscholastic sports 43 PVUSD 43 Superintendent Judith Pastel 43 Haschak 43 CALPERS 43 Treasurer Andrew Sidamon 43 GPIF 43 Vince Sherpinsky 43 Bruce Broderius 43 ERAF 43 Inglesino 43 Dr. Gratto 43 Katonah Lewisboro 43 KAPT 43 Skermont 43 Superintendent Carmen Granto 43 MSTA 43 Preovolos 43 GASB 43 NSSED 43 Allwein 43 Ann Visalli 43 Kizner 43 Unfunded liabilities 43 Laketran 43 Lenape Regional 43 preretirees 43 LVUSD 43 Fahlund 43 Chester Upland School 43 Giftrust 43 actuarial valuation 43 SWIB 43 Lukridge 43 alternate payee 43 pen sion 43 payroll withholdings 43 Secretary Zahorchak 43 Deschenaux 43 Petruny 43 TSBA 43 Superintendent Bryan Blavatt 43 WUSD 43 LASERS 43 Pennsbury 43 Superintendent Bernice Colefield 43 Karla DeSpain 42 withholdings 42 Calaveras Unified 42 Bill Sniadecki 42 Keystone Exams 42 Priya Mathur 42 COLA 42 CGUHSD 42 unreserved fund 42 Markavitch 42 Chariho Regional 42 Actuarial Standards 42 Guasconi 42 POMV 42 Dr. Carmelich 42 taxable 42 Sean Shamany 42 Wallingford Swarthmore School 42 HealthChoices 42 RUSD 42 Yankay 42 Granto 42 Rocklin Unified 42 Frank Belluscio 42 WFISD 42 Georeno 42 ARIN Intermediate Unit 42 Wallingford Swarthmore 42 Medico Olenginski 42 Mike Yaple 42 sheltered annuity 42 Superintendent Todd Yohey 42 Teachers Retirement Fund 42 unappropriated fund 42 Unfunded Liability 42 Mark Scappe 42 Edujobs 42 Fiedeldey 42 Coverdell ESAs 42 Dr. Licopoli 42 overfunded 42 PERF 42 Lowengard 42 Southwest Licking 42 PEIA Finance 42 Defined Benefit DB 42 Frataccia 42 Superintendent Steven Hiersche 42 Institute EBRI 42 Matawan Aberdeen Regional 42 Machesky 42 Hemze 42 Spending Affordability 42 Judyth Zahora 42 Rudiak 42 Treasurer Jeb Spaulding 42 DiNapoli 42 Reschovsky 42 La Cañada Unified 42 DRPA 42 CCUSD 42 nonteaching 42 Ms. Verneuille 42 undeducted contributions 42 Conrad Stroebe 42 Opiekun 42 Kevin Brobson 42 KUSD 42 CalPers 42 vo tech 42 IDOE 42 MPSD 42 Durtan 42 Coolidge Unified 42 Skjeveland 42 declining enrollment 42 Skoutelas 42 sheltered annuities 42 Christopher Ailman 42 Vicites 42 Oustatcher 42 UCRP 42 Dana Bilyeu 42 Scott Shewell 42 NPEA 42 Mavromates 42 MESPA 42 AACPS 42 #l k 42 Contribution Limits 42 Manalapan Englishtown 42 elective deferrals 42 Nanaimo Ladysmith 42 PSATS 42 Governmental Accounting Standards 42 Whitehall Coplay School 42 Erin Vecchio 42 Tina Hone 42 Van Rensler 42 OPEBs 42 Ripatrazone 42 HSDF 42 ASRS 42 Alan Glickstein senior 42 Superintendent Arnol Elam 42 Ablowich 42 Becky Elswick 42 WVEA 42 Casanega 42 Hartland Lakeside School 42 PEBTF 42 Sequino 42 #-# biennium [002] 42 Octorara Area 42 Superintendent Roger Pfeuffer 42 Palmerton Area 42 Van Ravenstein 42 BOCES 42 annuitants 42 Defined Benefit Plan 42 FUHSD 42 nonretirement 42 Ryskoski 42 PIAA 42 CSRS Offset 42 Butkovitz 42 Susie Kopacz 42 adjustments COLAs 42 Petruzielo 42 countywide reassessment 42 Mark Kornoski 42 unexpended balance 42 ERISA 42 Nanaimo Ladysmith school 42 Superintendent Dan Danosky 42 Harry Kinnan 42 Marlington Local 42 Radnor Township 42 Parente Randolph 42 Balukonis 42 Brenda Voet spokeswoman 42 Kyleen Fischer 42 Katonah Lewisboro School 42 Robert Chilmonik 42 declining enrollments 42 Kenosha Unified 42 Pierorazio 42 Seth Klukoff 42 NJDOE 42 Broderius 42 Kolupanowich 42 EIPS 41 Prebles 41 Academic Excellence Indicator 41 Stephen Acquario executive 41 MAEP formula 41 Dr. Ebersold 41 NPSD 41 HANYS 41 Kniley 41 Michael FX Gillin 41 Espich 41 Patchcoski 41 CREF 41 Gary Sasse 41 JIBA 41 RRSP contributions 41 Steven Teuber 41 Kawafuchi 41 Pat Deutschman 41 Joel Pelofsky 41 Roth IRAs 41 Jeffrey Speicher 41 NJBEST 41 PBGC insures 41 undesignated reserves 41 Risavi 41 Doreen Secor 41 Roth IRA conversion 41 Willoughby Eastlake Schools 41 Policemen Benevolent Association 41 nonpension 41 PSAE scores 41 Manalapan Englishtown Regional 41 fiscals #-# 41 Thrift Savings Plan 41 Rigda 41 pension schemes 41 President Debi Drick 41 CSRS 41 Shikellamy 41 Jane Kuckel 41 & Healthsystem Association 41 TCAT 41 Schlomann 41 Mattituck Cutchogue 41 Draud 41 Superintendent Cal DeKuiper 41 FSBA 41 Razidlo 41 unfunded obligations 41 RV Kuhns 41 Ulkins 41 Callan Associates 41 Pension Reserves 41 Badams 41 Adrian Hartshorn 41 Coverdell accounts 41 Duneland Schools 41 Stebelton 41 NUSD 41 Superintendent Gail McKinzie 41 Superintendent Milton Liverman 41 Novy Marx 41 Mr. Caradonio 41 YUHSD 41 Coverdell ESA 41 #-# biennium [001] 41 underfunded pension 41 Swedesboro Woolwich 41 MPERS 41 Mareane 41 Shawnee Heights Unified 41 Huttle 41 Beitman 41 Defined contribution 41 HSTA 41 Rob Dubow 41 Lambton Kent District 41 QDIA 41 postretirement obligations 41 Dallastown Area 41 NAAIM 41 AIK Comp 41 Coatesville Area 41 SAANYS 41 Dinsky 41 interfund loans 41 Dan Sichting 41 Ms. Gluckin 41 Roth IRA 41 NYSSCPA 41 Keoseian 41 actuarially 41 Minersville Area 41 Micozzie 41 equalized assessed valuation 41 Tawas Area Schools 41 Nakheel Sukuk 41 nonuniformed employees 41 WHX 41 imposing unfunded mandates 41 NPRF 41 Wickford Middle 41 pension underfunding 41 payroll deductions 41 Defined Benefit Pension Plan 41 Traditional IRAs 41 Robin Wiessmann 41 Plainfield Special Situations 41 nonteachers 41 BSISD 41 Joanne Dorsher 41 TABOR refunds 41 minimum distributions RMDs 41 Superintendent Traci McCaudy 41 Connarton 41 unappropriated balance 41 Genesee Intermediate 41 Perzel 41 interfund 41 nonsalary 41 Archer MSAs 41 CalPERS CalSTRS 41 Dr. Bedden 41 Horoschak 41 unreduced pension 41 JCIDA 41 FCBOE 41 Etta Licciardi 41 Fossbender 41 PASD 41 Kitces 41 Lillian Lowery 41 Martirano 41 Ameripay 41 paraprofessionals 41 triennial valuation 41 Wachusett Regional School 41 Coverdells 41 RRIFs 41 Consulting Actuaries 41 Pension Protection 41 unspent balances 41 Defined Contribution Plan 41 Superintendent Atiba Weza 41 PERS TRS 41 Elmbrook School 41 Tommie Reece 41 actuarially sound 41 Northbrook Glenview 41 LCSD1 41 Wendy Faulenbach 41 SuperRatings 41 director Jason Dilges 41 Cindy Buttry 41 FCPS 41 occupational pensions 41 Muskego Norway 41 Intermediate Unit 41 Revare 41 across theboard 41 underfunding 41 HCDE 41 Ballard Spahr 41 Lesky 41 Unemployment Compensation Trust 41 nonpension retirement benefits 41 MCare fund 41 Chelotti 41 Wauseon Exempted Village 41 SARTA 41 UNJSPF 41 nonmandated programs 41 Mr. Hubelbank 41 Connerty Marin 41 noninstructional 41 LAPFF 41 PPF levy 41 unvouchered expense 41 Superintendent Terry Foriska 41 Levdansky 41 Karl Girton 41 Long Term Tax Exempt 41 biennia 41 Becky Jordon 41 RGRTA 41 salary freezes 41 millage rate 41 Bethlehem Steel retirees 41 ARFs 41 Guaranteed Savings 41 Commissioner Jane Vignos 41 Intergovernmental Cooperation 41 MTMUA 41 Raslowsky 41 Vanguard Quantitative 41 Mountain View Whisman 41 McGeney 41 TACIR 41 NYSHIP 41 muni bond funds 41 nontax revenues 41 LPOSD 41 School Boards 41 Gerald L. Zahorchak 41 Laura Ecklar spokeswoman 41 Superintendent Wendy Tellone 41 Controller Melinda Kantner 41 Gabelli Funds LLC 41 Calstrs 41 Ira Weiss 41 member Lori Millberg 41 SSTF 41 Kayla Gillan 41 Vecchiarella 41 VFRAs 41 Tefs 41 Pension Benefit Guaranty 41 Commissioner Vincent Vicites 41 Jacksha 41 Company noncontributory defined 41 VOTE COPE 40 nonforfeitable 40 HTEA 40 LOIT 40 CAGIT 40 AdultBasic 40 Grimesey 40 HUSD 40 township assessor 40 Evanston Skokie School 40 Theresa Colaizzi 40 Superannuation Guarantee 40 Conewago Valley 40 DVUSD 40 prothonotary 40 Joshua Rauh 40 Ron Gebhardtsbauer 40 GEPF 40 Wa Nee 40 Inzelbuch 40 Pashinski 40 actuaries 40 Superannuation Fund 40 Tom Vincz spokesman 40 GESB 40 Primecap Management 40 member Robin Bartleman 40 Marlin Creasy 40 Azle ISD 40 Richard Vespucci 40 Calinger 40 Luebbering 40 HFRI 40 Rendell 40 spousal IRA 40 Galveston ISD 40 Vacaville Unified 40 unvouchered expenses 40 Superintendent Daniel Lowengard 40 Judge Wettick 40 member Sandra Ziehm 40 Hrycenko 40 Don Hietpas 40 RRSP withdrawals 40 SCHEV 40 Breene Harimoto 40 Christine Katsock 40 Brofee 40 Commissioner Angela Zimmerlink 40 Neal Waner 40 Flagstaff Unified 40 Podgursky 40 Laderta 40 Superintendent Marilyn Skermont 40 Tjornehoj 40 Kenn Marshall 40 CEDIT funds 40 Consolidated Tomoka 40 Invesmart 40 Chambersburg Area 40 Chairman Garrett Toguchi 40 SD2 40 OCY 40 Forkenbrock 40 jointure 40 Owego Apalachin 40 JEDD 40 Gresham Barlow 40 UTMA 40 RIFed 40 KPBSD 40 spokeswoman Vicki Flotta 40 Roae 40 Buck Consultants 40 WEA Trust 40 NYCOM 40 comptroller Hevesi 40 Xspand 40 Joe LoVerde 40 NCUSIF 40 Administrators PFAs 40 Elaine Lintecum McClatchy 40 Ed Zadylak 40 TCAPS 40 Gobron 40 TTUSD 40 Finra 40 Grizaffi 40 KiwiSavers 40 Pension Reform Act 40 spokeswoman Meta Minton 40 LUSD 40 GoldenTree 40 WRSDC 40 ISMIE 40 hardship withdrawals 40 MASD 40 Pikeland 40 Kohlberg Capital 40 NASCUS 40 Koplinka Loehr 40 nonqualified deferred compensation 40 Terry Spilken 40 Cadime 40 RiverSource Investments LLC 40 Classified Employees 40 Dorathy 40 COGFA 40 Niday 40 Invesco AIM 40 recordation taxes 40 Guarrine 40 districtís 40 Consolidated Retirement System 40 Donna Ikeda 40 Hold Harmless 40 Ken Jarin 40 Ibbotson Associates 40 Lavorini 40 Molly O'Holleran 40 NBGH 40 Pinnacol 40 Bart McCandless 40 State Auditors Comptrollers 40 QSCB 40 nonpersonnel 40 DeRolph 40 Woodstown Pilesgrove Regional 40 Amy Kneessy 40 VEBA 40 Civera 40 ClearBridge Advisors LLC 40 RRSP contribution room 40 AFSCME 40 PTELL 40 Retirement Thrift 40 ELOST 40 EPF 40 Dr. Lyle Ailshie 40 assessed valuation 40 Mcare Fund 40 benefits OPEB liability 40 Raivetz 40 I.R.S. 40 multiemployer plans 40 Underfunded pension 40 VLCT 40 EXCEL aid 40 FHLBs 40 ERIP 40 Superintendent Dianne Talarico 40 surge inland Suhayda 40 nonrepresented 40 Feoffees 40 Superintendent Shalee Cunningham 40 Gov. Rendell 40 paycheck deductions 40 Dan Fremling 40 ADAMH 40 Superintendent Sandy Husk 40 Mequon Thiensville School 40 Proposition #âÑ# 40 Distressed Unit 40 Eanes ISD 40 #st Century Appraisals 40 EUSD 40 Francis Mongell 40 consulting actuary 40 NAICU 40 property revaluations 40 WJUSD 40 Rhonda Thurman 40 Health Reimbursement Account 40 Windfall Elimination Provision 40 Superintendent Julio Almanza 40 Conejo Unified 40 RETT 40 Universities Retirement System 40 PGBC takes 40 Bisbee Unified 40 A. Kandarian 40 Pat Sabiston 40 Superintendent Damien Bawn 40 Employees Retirement 40 Ginalski 40 Astorino 40 OEA 40 annuitizing 40 MSRS 40 Capoziello 40 AFT WV 40 Tuition Assistance Program 40 interfund loan 40 RIF notices 40 Matheussen 40 Pulomena 40 Pension 40 EI premiums 40 Fairholme Capital 40 Petalas 40 BOEE 40 QSuper 40 UFRSD 40 Ms. Kabot 40 Treasurer McCord 40 Ken Brynien 40 Commissioner Tom Balya 40 MWISD 40 FERS 40 Hempfield Area 40 member Larry Gauvreau 40 Gabelli Funds 40 annuitise 40 SIMPLE IRA 40 Kaye Stripling 40 Gayle Stucke 40 Secretary Gerald Zahorchak 40 DiPrete 40 LCHIP 40 Zeunik 40 WebFinancial 40 MCAS remediation 40 rollover IRA 40 Dussling 40 Woehlke 40 Gerrish Higgins 40 Poway Unified 40 furloughs 40 Defined benefit 40 Suffolk OTB 40 Calpers 40 MnSCU 40 Margaret Buckton 40 MIIA 40 Coverdell Education 40 Rulffes 40 Granville Exempted Village 40 Assessed valuation 40 MHUSD 39 Andrew Clinger 39 Snowline Joint Unified 39 Burckbuchler