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Actuarial Experience Studies

Every three years, SDCERA's independent actuary conducts a Study to review SDCERA's economic and demographic actuarial assumptions and compares the actual experience with that expected under the current assumptions during the three-year experience period.

The Study is performed in accordance with Actuarial Standard of Practice (ASOP) No. 27 "Selection of Economic Assumptions for Measuring Pension Obligations" and ASOP No. 35 "Selection of Demographic and Other Non-Economic Assumptions for Measuring Pension Obligations." These Standards of Practice put forth guidelines for the selection of the various actuarial assumptions utilized in a pension plan actuarial valuation. Based on the Study's results and expected future experience, the actuary may recommend changes to actuarial assumptions.