Related by context. All words. (Click for frequent words.) 62 underfunded 58 overfunding 54 OPEB obligations 53 unfunded liability 53 OPEB liabilities 53 unfunded 52 unfunded liabilities 51 grossly underfunded 51 underfunding 51 underfunded pension 51 OPEB 50 overstaffed 50 vastly underfunded 49 underfunds 49 underfund 49 unfunded actuarial liability 48 woefully underfunded 48 pension 48 massively underfunded 48 unfunded pension 48 severely underfunded 48 underinvested 47 OPEB liability 47 defunded 47 spokeswoman Evelyn Tatkovski 47 misallocated 47 UAAL 47 nonpension 46 unfunded obligations 46 overbudgeted 46 undercompensated 46 unfunded pensions 46 actuarially unsound 46 overfund 46 Underfunded 45 overpaid 45 unfunded accrued 45 underspent 45 Unfunded liabilities 45 PBGC insures 45 CalPers 45 FERS retirement 45 LAGERS 45 overspent 45 actuarial valuation 44 prefund 44 OPEB obligation 44 prefunded 44 overcapitalized 44 unfunded retiree 44 overfunded pension 44 FERS employees 44 severely undercapitalized 44 SDCERS 44 technically insolvent 44 mismanaged 43 underpaid 43 pensions 43 unfunded actuarial accrued 43 TMRS 43 actuarially sound 43 chronically underfunded 43 insolvent 43 actuarial valuations 42 PSERS 42 inadequately funded 42 unfunded actuarial 42 Social Security actuaries 42 undertaxed 42 undesignated fund 42 Joshua Rauh 42 Defined Benefit 42 OPEBs 42 underspends 42 understaffed 42 Defined benefit 42 FICA taxes 41 CALPERS 41 multiemployer 41 actuarially 41 fiscally unsound 41 overinvested 41 misvalued 41 retirees 41 underfunded understaffed 41 actuarial 41 underpriced 41 unreserved undesignated general 41 SBCERA 41 misclassifications 41 spokesman Randy Clerihue 41 Middlesex Retirement System 41 overweighted 41 underbudgeted 40 ineligible dependents 40 OASDI 40 multiemployer pension plans 40 CalPERs 40 misallocate 40 IMRF 40 Employment Retirement System 40 preretirees 40 HRAs 40 unfunded entitlement 40 prefund retiree health 40 Edujobs 40 actuarially determined 40 grossly inefficient 40 PRIT 40 SFY #-# 40 noninsurance 40 shortchanged 40 Unfunded 40 PBGF 40 mini med 40 overcommitted 39 nondiscretionary 39 PFRS 39 undercapitalized 39 Mark Ruloff 39 AAA/V1 + 39 PERS 39 policyholder surplus 39 benefits OPEB liability 39 Retirement System CSRS 39 overinsured 39 postretirement benefit liabilities 39 StanCERA 39 underenrolled 39 combined unfunded retiree 39 overcapitalised 39 unreserved undesignated fund 39 fiscally irresponsible 39 pension underfunding 39 Idaho PERSI 39 FRS# accounting standard 39 misunderstood misread misplanned 39 actuaries 39 uncollectable 39 bonded indebtedness 39 unfundable 39 insures pensions 39 nonrepresented 39 Underfunding 39 SBLIC 39 Employees Retirement 39 underspend 39 declining enrollments 38 budgeted conservatively 38 mispriced 38 Employment Benefits OPEB 38 CalPERS CalSTRS 38 unexpended balances 38 defease 38 FERS 38 overexpenditures 38 unspent monies 38 Unfunded Liability 38 undermanaged 38 TRSL 38 privatized 38 Postemployment 38 #l k 38 Defined Benefit DB 38 annuitized 38 overvalued 38 Tatkovski 38 underfunded pensions 38 tax askings 38 fiscally distressed 38 grossly mismanaged 38 LOPFI 38 Roth IRA withdrawals 38 MPSERS 38 solvency 38 solvency ratio 38 Defined contribution 38 PERA 38 nonunion retirees 38 unfilled positions 38 PBCG 38 website www.gasb.org 38 reallocate 38 postemployment benefits 38 Defined Benefit Pension 38 FOFs 38 postretirement benefit plans 38 Vince Snowbarger interim 38 underassessed 38 financially solvent 38 Defined Benefit Plans 37 Multiemployer 37 nontax 37 nonpension retirement benefits 37 CSRS Offset 37 overreported 37 RIF'd 37 surplus 37 Employee Pension Plan 37 IRRF 37 unreserved fund 37 Fratturelli 37 Pension Benefits 37 unfunded superannuation 37 insourced 37 overpays 37 excessed 37 overpromised 37 reallocated 37 Teachers Retirement 37 overbudget 37 overstaffing 37 equivalent FTE 37 unobligated 37 QSPEs 37 severely understaffed 37 CAGIT 37 reallocating resources 37 unappropriated fund 37 baby boomers retire 37 Underfunded pension 37 Postretirement Benefits 37 Teachers Defined Contribution 37 postretirement obligations 37 CSRS annuity 37 NYCERS 37 expense ratios MERs 37 underpromoted 37 Public Employee Retirement 37 Unfunded pension liabilities 37 LACERA 37 Debts owed 37 Employees Retirement System 37 pension schemes 37 overleveraged 37 fiscals #-# 37 multiemployer plans 37 underresourced 37 undiversified 37 postretirement benefits 37 Laura Ecklar spokeswoman 37 muni bond 37 PENSIONS 37 Pension Plans 37 rollover IRAs 37 uncollectible 37 declining enrollment 37 NYSHIP 37 levered 37 undercapitalised 37 overgeared 37 postretirement benefit obligations 37 VEBAs 37 structurally imbalanced 37 Uncompensated care 37 tuition reimbursement 37 underfinanced 37 highly leveraged 36 #,#.# #,#.# Prepaid 36 CSRS retirees 36 overpayments 36 postretirement benefit 36 overstretched 36 Laurence Msall president 36 preretirement 36 funded 36 TDFs 36 Pension Plan 36 supplementals 36 unsupportable 36 adequately capitalized 36 ERAF 36 unauditable 36 overtaxed 36 Pensionsfonds 36 taxable 36 retire rehire 36 NOL carryforwards 36 run Djamil Hospital 36 teleworked 36 chronic underperformer 36 triennial valuation 36 nonadmitted 36 bloated inefficient 36 overextended 36 nonmandated programs 36 VanDerhei 36 bottom quintile 36 NCUSIF 36 corporations foundations endowments 36 ringfenced 36 restructured 36 SSIA holders 36 deferred compensation 36 multiemployer defined 36 Pension Benefit Guarantee 36 Fidelity Investments Vanguard 36 unappropriated balance 36 shortfalls 36 postretirement 36 Legislature appropriates 36 noncontributory 36 Conrad DN.D. 36 KPERS 36 BestWire Feb. 36 underinvesting 36 expert Ros Altmann 36 borrowable funds 36 bankrupt 36 nonbargaining unit 36 PILOTs 36 shortfall 36 reestimates 36 issuers defaulted 36 FSAs 36 inequitable 36 Wenezenki Yolland 36 multiline insurer 36 IPE.com GLOBAL 36 refigured 36 EUTF 35 Coverdell accounts 35 RIFed 35 unspent 35 Alan Glickstein senior 35 auditors 35 unobligated funds 35 fiscally responsible 35 interfund loans 35 Ron Gebhardtsbauer senior 35 administratively feasible 35 COPS grants 35 KFSI 35 Unfunded pension 35 annuitants 35 Pension 35 Miwah Gold Prospect 35 chronically undermanned 35 fiscally imprudent 35 grossly underpaid 35 Revenue Augmentation 35 wildly overstated 35 Dual eligibles 35 imposing unfunded mandates 35 unfunded mandates 35 unsustainable 35 FRS# 35 UCRP 35 underutilized 35 underweighted 35 categoricals 35 Burckbuchler 35 Long Term Disability 35 offshorable 35 departmental budgets 35 Beneficiary Associations 35 preretirement income 35 liabilites 35 NHRS 35 repaid 35 unfunded commitments 35 vastly underpaid 35 Mareane 35 MOSERS 35 liabilities 35 imprudently invested 35 recharacterization 35 PERAC 35 oversubscription ratio 35 rightsized 35 diverted Roederer 35 Coverdells 35 repaid TARP 35 Coverdell ESAs 35 millage rollback 35 Airways Pension Scheme 35 uncompensated care 35 QDIAs 35 Fiscal Stabilization Fund 35 GAMC enrollees 35 Negative Rating Outlook 35 reallocates 35 actuary 35 unbudgeted expenses 35 nonteaching positions 35 underutilizing 35 escheated 35 unfunded entitlements 35 postretirement benefit expense 35 Ing Convertible 35 impacting comparability 35 interfund transfers 35 downsized 35 Deferred Compensation 35 multiemployer pension 35 overexposed 35 WEA Trust 35 surplused 35 restaffed 35 fiscally sound 35 Coverdell Education 35 IPERS 35 reapportioned 35 fail TBTF 35 bloated bureaucracies 35 refinanced 35 dangerously overextended 35 reinvested 35 dire straits 35 Unsuspecting passengers 35 overweighting 35 nontenured teachers 35 Cal PERS 35 nonunionized 35 unequally distributed 35 Retirement System 35 misapplied 35 OPEB expense 35 EFRBS 35 Eugene Steuerle 35 Gebhardtsbauer 35 outdated 35 excessed teachers 35 nonretirement 35 uninvestable 35 outyears 35 Democratically aligned 35 investible funds 35 aP E ratio 35 medicare medicaid 35 BEP formula 35 ABCP holdings 35 underregulated 35 equitized 35 FICA withholding 35 PILT payments 35 undercollected 35 deficient radars 35 Health Reimbursement Accounts 35 PricewaterhouseCoopers PWC.UL 35 deductible IRAs 35 AVCs 35 CBO predicts 35 policyholder dividends 35 concessionally taxed 35 System PERS 35 ERISA § 35 highly levered 35 Funded Status 35 balance sheet 35 budget shortfall 35 elective deferrals 35 ring fenced 35 reinsurance recoverables 35 trusteed 35 Health Reimbursement Account 35 underequipped 35 Lois Rockney 35 undesignated reserves 35 PBGC 35 Raj Mody 34 retirement 34 underinvest 34 Pinetree investments 34 revalued 34 Flexible Savings Accounts 34 APRA regulated 34 undeducted contributions 34 Robyn Credico 34 inefficiently 34 DCOH 34 Fronstin 34 statutorily required 34 university endowments foundations 34 market capitalization 34 stock basedcompensation 34 Kayla Gillan 34 taxpayer 34 profits annuitants 34 poorly resourced 34 functionally bankrupt 34 mortgagebacked securities 34 SCHIP enrollees 34 ungeared 34 impossible Meyer Resende 34 PRSAs 34 parapros 34 materially misstated 34 CGNU 34 Fidelity Magellan 34 Ailman 34 Advantra Freedom 34 unfunded mandate 34 QDIA 34 sheltered annuities 34 significantly undercapitalized 34 overpayment 34 Christopher Ailman 34 Employee Retirement 34 lump sum distributions 34 Baby Boom generation 34 ERISA 34 outspends 34 Beacon Balanced 34 worthless IOUs 34 budgetary pressures 34 FACT CHECK Stimulus 34 Robert Novy Marx 34 recapitalized 34 endowments 34 eliminating duplicative 34 Uncompensated Care Pool 34 LGIP 34 Jeffrey Speicher 34 salaried nonunion 34 duplicative 34 PPF levy 34 unreserved undesignated 34 Retirement Savings Accounts 34 unappropriated 34 occupational pension 34 Budget Stabilization 34 EduJobs 34 CEDIT 34 Defined Benefits 34 Brian Reidl 34 gross overestimation 34 Paul Fronstin director 34 functionally obsolete 34 bureaucratized 34 FTEs 34 underowned 34 PENSION 34 taxed 34 Fireman Retirement System 34 fiscally feasible 34 nonmanagement 34 unexpended funds 34 underweighting 34 HSAs 34 plussed 34 unused sick 34 taxables 34 pen sion 34 bureaucratised 34 PERF 34 overenrolled 34 RHCD 34 FERS retirees 34 Ambac insures 34 nondefense discretionary 34 TFG invests 34 fiscally solvent 34 miscoded 34 retirements 34 grossly incompetent 34 VALIC 34 TARP repayments 34 woefully understaffed 34 insures depositors 34 thinly capitalized 34 Azle ISD 34 overexpanded 34 TARP infusions 34 unfinanced 34 Municipal Retirement System 34 closet indexers 34 retiree 34 overly optimistic 34 IRAs #Ks 34 Equity Investees 34 overassessed 34 nontax revenue 34 MWPAT 34 RIFs 34 uncredentialed teachers 34 FTES 34 CEO Fred Buenrostro 34 Dov Zakheim 34 Fixed Rate Pool 34 chronic underfunding 34 GASB 34 obsolescent 34 overspend 34 putable 34 baby boomer cohort 34 Segregated funds 34 unearmarked 33 unhedged 33 Indexed annuities 33 Managed Balanced 33 accounting gimmicks 33 Prefunding 33 overly bureaucratic 33 MAEP formula 33 Clerihue 33 undersupported 33 seismically retrofit 33 adequately collateralized 33 Company noncontributory defined 33 Saving Scheme NPSS 33 unscheduled absenteeism 33 megacaps 33 healtcare 33 MBIA insured 33 nonmandated 33 nonretirement accounts 33 Teachers Retirement Fund 33 illiquid 33 overworked understaffed 33 structurally unsound 33 miscategorized 33 retiring baby boomers 33 grossly exaggerated Sandler 33 partially privatized 33 grossly overvalued 33 annuitize 33 recharacterized 33 biennium 33 publication Altucher 33 surpluses 33 nonqualified retirement 33 overly generous 33 unobligated balances 33 solvency deficiency 33 financial institutions GFIs 33 redistributes wealth 33 Employee Retirement System 33 noncash accounting 33 underspending 33 dissaving 33 reemployed 33 unionized workforce 33 unallocated 33 NJBEST 33 overspends 33 COLAs 33 differently Widmer Schlump 33 overpaying 33 CRDP 33 Chronic underfunding 33 CSRS 33 richly valued 33 TBTF banks 33 RRIF withdrawals 33 unbudgeted 33 postemployment benefit 33 underinsured 33 recordkeepers 33 nontax revenues 33 undesignated surplus 33 lump sum payouts 33 Ralph Iassogna 33 Unspent 33 Tillinghast Towers Perrin 33 HDHPs 33 CRE concentrations 33 unexecutable 33 incorrectly coded 33 Avicena clinical 33 actuarially equivalent 33 Medicare Advantage enrollees 33 SSTF 33 visit www.calpers.ca.gov 33 self insured retentions 33 rated Aaa 33 Polk HealthCare 33 Inc CVH 33 Fidelity Contrafund 33 payless payday 33 Career Ladder 33 Benton Harbor Ecorse 33 Employee Pension 33 Casanega 33 unspent balances 33 TEB adjustment 33 Compact Impact 33 Mike Ryer firefighter 33 Retirement Administrators 33 nonunion employees 33 overpayed 33 NQDC 33 CSU undergrads 33 budget shortfalls 33 appropriated 33 taxexempt 33 inaction jeopardizes 33 Ron Fontanetta principal 33 Medi Cal reimbursements 33 SIMPLE IRA 33 Flexible Spending Accounts 33 secretive unaccountable 33 ultrashort bond 33 Kvaerner resumed 33 repealers already 33 healthinsurance 33 givebacks 33 resegregated 33 Reserves Inadequate 33 shortchanging 33 insured 33 Buck Consultants 33 John Ralfe 33 FEHBP enrollees 33 Tax Equalization 33 debt paydown 33 Social Secu rity 33 accretable yield 33 overstated 33 quasipublic 33 dangerously overstretched 33 Hilzenrath 33 ad valorum taxes 33 Defined Contributions 33 Marc Hommel 33 sirignanos 33 HSAs HRAs 33 Uncle Sam IOUs 33 NACUBO disputed 33 underleveraged 33 downstreamed 33 PlexCrown ratings 33 reappropriated 33 Occupational Privilege Tax 33 Ecumen derived 33 misclassify employees 33 interfund borrowing 33 Thublin 33 Natomas Unified 33 tirement 33 Personal Triple Crowns 33 Weaker Oversight 33 fiscally constrained 33 disinvested 33 hopelessly inefficient 33 dire straights 33 erases debts 33 Coverdell Education Savings Account 33 ARFs 33 stovepiped 33 unconstitutionally inadequate 33 Deficit widens 33 IRAs #ks 33 bene fit 33 Accrued postretirement 33 amortizes rapidly 33 cashable 33 reimbursements 33 stretched thin 33 Gawrylow 33 grandfathered 33 nonrenewed 33 Upland Unified 33 Superintendent Philip Streifer 33 medically indigent 33 Piner Olivet 33 uninsured Tennesseans 33 attractively valued 33 undercounted 33 unaffordable 33 UASI grants 33 Aleris Holding 33 Mastercard Visa accepted 33 understaff 33 Fahlund 33 bottom quartile 33 aC corporation 33 undelivered refunds 33 LOIT 33 FPA Crescent 33 CIP totals 33 Actuaries ASPPA 33 Hesperia Unified 33 QSuper 33 Reserve Fund NPRF 33 FFEL 33 nondeductible contributions 32 withholdings 32 USD#.#bn [006] 32 UAW VEBA 32 Wealthier tribes 32 #-# biennium [002] 32 Internally Generated Revenue IGR 32 PEEHIP 32 un auditable 32 NMI Retirement Fund 32 strengths outweigh 32 MESSA 32 EMOs 32 Moulton Powden 32 Restatements 32 MAEP 32 OEBB 32 consolidated 32 Pension Benefit Guaranty 32 equitize 32 MassHealth Basic 32 regressivity 32 fiscally unsustainable 32 nonemployer firms 32 overfunded pension fund 32 De Rugy 32 LGPS 32 unionized 32 Firmwide assets 32 Emile Wery 32 FRBNY Facility 32 liquidated 32 CDO writedowns 32 borrowable resources 32 disestablished 32 FEGLI 32 Accrued postretirement benefits 32 € #.#trn 32 grossly understated 32 RUR #bn [002] 32 woefully woefully 32 PriceWaterhouseCoopers LLP 32 seemingly intractable quagmire 32 Duplicative 32 taxpayers 32 audited 32 AAA' rated 32 Sandelman Partners Lp 32 CalSTRS 32 fuzzy math 32 BarCap Barclays Capital 32 sheltered annuity 32 NQDC plans 32 PFI schemes 32 Recurrent expenditure 32 Bethlehem Steel retirees 32 nonwage 32 DeLuna Castro 32 Todd Bault 32 MEDICARE AND 32 Kc1 #bn 32 deleveraged 32 rebalanced 32 deductibles copays 32 NOL carryforward 32 resident Tomas Hinojo 32 FRS# accounting 32 James C. Capretta 32 Reallocating 32 superannuants 32 Auditor Controller 32 CPP QPP 32 undesignated unreserved fund 32 Brian Riedl 32 fund 32 Required Minimum Distributions 32 Facilities Financing 32 nondiversified 32 Whitebead 32 Obtaining sodium thiopental 32 nonsalary 32 Second Pension S2P 32 NAIC RBC 32 Reallocate 32 endowment 32 Solvency 32 overdiagnosed 32 Governmental Accounting Standards 32 overmanned 32 Intrust Bank Na 32 Kristin Binns spokeswoman 32 extrabudgetary 32 Voluntary Employee Beneficiary Associations 32 Management Expense Ratios 32 turnback funds 32 Ssga Small Cap 32 Medicaid DSH 32 weakly capitalized 32 sorely underfunded 32 recordkeeper 32 incompetent 32 critically undercapitalized 32 subprime collateralized debt 32 delevered 32 Fidelity Spartan 32 Act VOCA 32 Priorities List 32 cov lite 32 undervalued 32 DROP 32 VEBA 32 elective deferral 32 overburdening taxpayers 32 POBs 32 overregulated 32 PSDP allocations 32 obsolete 32 nonvested 32 Educationally 32 adjustments COLAs 32 CGNU Life 32 General Assistance Unemployable 32 survivorship bias 32 Jacksha 32 Scottish Amicable 32 Secretary Cynthia LaWare 32 overcounting 32 Reclassifications 32 £ #.#bn [004] 32 inadequately staffed 32 Unfunded mandates 32 defeased 32 Layoffs furloughs 32 Ron Gebhardtsbauer 32 Maintenance Organizations 32 Title XIX 32 FEHB 32 Primecap Management 32 Aon Benfield restructuring 32 allowable deductions 32 Overpaid 32 Nonqualified 32 Institute EBRI 32 underdiagnosed 32 Retirement Plan 32 Elective abortions 32 PILT 32 FTE 32 Linda Fairbairn 32 #K/year [001] 32 Trojan horse Braley 32 resourced 32 politically infeasible 32 stepchild 32 Stakeholder pensions 32 CalPERS 32 PLC OML.LN 32 overinvest 32 Strategic Allocation Aggressive 32 Intercompany transactions 32 Gary Burtless 32 DFI supervises 32 overestimated 32 Financially ailing 32 grossly overstated 32 bienniums 32 bonused 32 unemployable 32 Funded backlog 32 fiscally prudent 32 Academically Unacceptable 32 downsize 32 Spokeswoman Gina Proia 32 gamed 32 pariah Sitkoff 32 procyclical 32 insurance premiums 32 BadgerCare Plus Basic 32 Retirement Plans 32 Accounting Principles GAAP 32 nonperforming 32 sunsetted 32 Kristine Belisle spokeswoman 32 inept incompetent 32 2trn 32 MedicareAdvantage 32 #b 1s 32 paybill 32 #k/year [001] 32 undrawn commitments 32 overcollateralized 32 revenues 32 budgetary surpluses 32 Retirement Savings Account 32 Repurchased shares 32 Defined Contribution DC 32 Cathy Lexin 32 intragovernmental bonds 32 Defined Contribution Plan 32 BARH 32 Ambac insured 32 nonsafety 32 actuarial calculations 32 Retirement System FRS 32 FoFs 32 grossly understaffed 32 FHCF 32 TRANs 32 Superannuation Scheme 32 ECFSA 32 IRAs Roth IRAs 32 called modi govt 32 SOCIAL SECURITY 32 Riversource Fundamental Value 32 abatements 32 Guasconi 32 Invested assets 32 savings 32 Laurence Msall 32 PharMerica LTC 32 Bakso savory soup 32 unconstitutionally imposes 32 precrisis