Related by context. Frequent words. (Click for all words.) 57 PSERS 50 IPERS 49 prefund 48 pension 47 overfunded 46 OPERS 46 Teachers Retirement 45 nonqualified deferred compensation 44 multiemployer 44 Employee Retirement System 44 lump sum payouts 44 Deferred Compensation 43 lump sum 43 COLAs 43 PERS 43 Employees Retirement System 43 pension underfunding 43 IMRF 42 Defined Benefit 42 pensions 42 Employee Retirement 42 Teachers Retirement System 42 MOSERS 42 postretirement benefit plans 42 STRS 42 deferred compensation 42 CALPERS 41 OPEB 41 KPERS 41 CalSTRS 41 fund 41 annuitize 41 unfunded liability 40 Buck Consultants 40 actuarial valuation 40 taxable 40 Fronstin 40 underfunded pension 40 SERS 40 PERA 40 Teacher Retirement System 39 NMI Retirement Fund 39 underfunded 39 Compensation 39 deferrals 39 Pension Benefits 39 Public Employee Retirement 39 unexercised stock 39 ICMA RC 39 Stock Ownership 39 Pension Protection 39 reinvested dividends 39 PRIM 39 Restricted Stock 39 VanDerhei 39 annuitants 39 contractually entitled 39 Pension 39 underfunded pensions 39 Retirement System 39 Profit Sharing 38 lump sum payments 38 postretirement benefit 38 actuarially 38 lump sums 38 Employees Retirement 38 occupational pension 38 adjusted distributable cash 38 deductable 38 Defined benefit 38 Institute EBRI 38 Employee Compensation 38 fiduciary responsibility 38 unfunded liabilities 38 FICA taxes 38 RIFs 38 Executive Compensation 38 Pension Reserves 37 CalPERS 37 annuitization 37 lump sum payment 37 deferral 37 unfunded obligations 37 NBGH 37 LGPS 37 underfunding 37 unfunded pension 37 variable remuneration 37 Calstrs 37 savings 37 payroll deductions 37 salary freezes 37 Rob Feckner 37 consulting actuary 37 funds 37 Reichard CQ HealthBeat 37 Retirement Savings 37 Callan Associates 37 actuarially sound 37 Employee Benefit 37 unused sick