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Browsing by Author "Gabriel Roeder Smith & Company"
Now showing items 1-17 of 17
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Basic long-term disability income plan GASB statement No. 74, financial reporting for postemployment benefit plans other than pension plans
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2021-10-04)This report provides information on behalf of the State of South Carolina Public Employee Benefit Authority (PEBA) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 74 "Financial Reporting ... -
GASB statements No. 67 and 68 accounting and financial reporting for pensions as of June 30, 2021
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2022-01-03)This report contains information for each of the five retirement systems (i.e. South Carolina Retirement System, Police Officers Retirement System, Judges and Solicitors Retirement System, General Assembly Retirement System, ... -
GASB statements No. 67 and 68 accounting and financial reporting for pensions as of June 30, 2022
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2022-06-30)This report contains information for each of the five retirement systems (i.e. South Carolina Retirement System, Police Officers Retirement System, Judges and Solicitors Retirement System, General Assembly Retirement System, ... -
Police Officers Retirement System (PORS) actuarial valuation report as of July 1, 2021
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2021-11-30)This report describes the current actuarial condition of the South Carolina Police Officers Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and member ... -
Police Officers Retirement System (PORS) actuarial valuation report as of July 1, 2022
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2022-07-01)This report describes the current actuarial condition of the South Carolina Police Officers Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and member ... -
Retiree health care plan GASB statement no. 74, financial reporting for postemployment benefit plans other than pension plans
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2021-10-15)This report provides information on behalf of the State of South Carolina Public Employee Benefit Authority (PEBA) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 74 "Financial Reporting ... -
Retirement System for Judges and Solicitors of the State of South Carolina (JSRS) actuarial valuation report as of July 1, 2021
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2021-11-30)This report describes the current actuarial condition of the South Carolina Judges and Solicitors Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and ... -
Retirement System for Judges and Solicitors of the State of South Carolina (JSRS) actuarial valuation report as of July 1, 2022
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2022-07-01)This report describes the current actuarial condition of the South Carolina Judges and Solicitors Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and ... -
Retirement System for Members of the General Assembly of the State of South Carolina (GARS) actuarial valuation report as of July 1, 2021
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2021-11-30)This report describes the current actuarial condition of the South Carolina Retirement System for Members of the General Assembly, determines the unfunded liability and the calculated funding period based on the scheduled ... -
Retirement System for Members of the General Assembly of the State of South Carolina (GARS) actuarial valuation report as of July 1, 2022
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2022-07-01)This report describes the current actuarial condition of the South Carolina Retirement System for Members of the General Assembly, determines the unfunded liability and the calculated funding period based on the scheduled ... -
South Carolina National Guard Supplemental Retirement Plan (SCNG) actuarial valuation report as of July 1, 2021
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2021-11-30)This report describes the current actuarial condition of the South Carolina National Guard Supplemental Retirement Plan, determines the unfunded liability and the calculated funding period based on the scheduled employer ... -
South Carolina National Guard Supplemental Retirement Plan (SCNG) actuarial valuation report as of July 1, 2022
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2022-07-01)This report describes the current actuarial condition of the South Carolina National Guard Supplemental Retirement Plan, determines the unfunded liability and the calculated funding period based on the scheduled employer ... -
South Carolina Retirement System (SCRS) actuarial valuation report as of July 1, 2021
South Carolina Public Employee Benefit Authority; Gabriel Roeder Smith & Company (South Carolina State Library, 2021-11-30)This report describes the current actuarial condition of the South Carolina Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and member contribution ... -
South Carolina Retirement System (SCRS) actuarial valuation report as of July 1, 2022
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2022-07-01)This report describes the current actuarial condition of the South Carolina Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and member contribution ... -
State of South Carolina Public Employee Benefit Authority basic long-term disability income plan : GASB statement no. 75 accounting and financial reporting for postemployment benefits other than pensions as of June 30, 2021
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2021-06-30)This report provides information on behalf of the State of South Carolina Public Employee Benefit Authority (PEBA) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 75 “Accounting and ... -
State of South Carolina Public Employee Benefit Authority retiree health care plan : GASB statement no. 75 accounting and financial reporting for postemployment benefits other than pensions as of June 30, 2019
Gabriel Roeder Smith & Company (South Carolina State Library, 2020-07-22)This report provides information on behalf of the State of South Carolina Public Employee Benefit Authority (PEBA) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 75 “Accounting and ... -
Summary of 2021 valuation results
Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2021-11-27)This report describes the current actuarial condition of the South Carolina Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and member contribution ...