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Actuarial Valuation as of October 1, 2012 for Fiscal Year 2014 Contributions

Friday, January 4, 2013

The District of Columbia Retirement Board (DCRB) presents the results of the October 1, 2012, actuarial valuation of the District of Columbia Police Officers' and Firefighters’ Retirement Fund and the District of Columbia Teachers’ Retirement Fund (the “Funds”).

The purpose of this report is to provide a summary of the funded status of each Plan as of October 1, 2012, to recommend rates of contribution to be paid by the District in the 2014 fiscal year and to provide accounting information under Governmental Accounting Standards Board Statements No. 25 and 27 (GASB 25 and 27). 

Read the report for more details on several changes that were made to the actuarial assumptions and methods since the previous valuation, including a new funding policy adopted by the Board.