Fact-checked by Grok 2 weeks ago

CalPERS

The Public Employees' Retirement System (CalPERS) is the largest defined-benefit public in the United States, administering , , and benefits for more than two million members including current and former , local, and public agency employees, as well as over 1.5 million health program participants. Established to provide lifetime pensions based on service credit and salary, CalPERS operates under a 13-member Board of that oversees decisions and . As of June 2025, the Public Employees' Retirement Fund holds approximately $556 billion in , following an 11.6% preliminary return for fiscal year 2024-25 driven by gains in equities and . CalPERS invests across public equities, , , and alternatives to target long-term returns sufficient to meet obligations, though historical performance has varied, including a 6.1% loss in 2021-22 amid market volatility. The fund's activist approach, known as the "CalPERS effect," has targeted underperforming companies to improve and returns, correlating with excess stock performance in some studies. However, CalPERS faces ongoing for its status, with a system-wide funded around 71% as of recent valuations and unfunded liabilities exceeding $180 billion, attributed to factors such as investment shortfalls, extended life expectancies, and prior benefit increases outpacing contributions. Controversies have centered on high private equity fees, totaling billions since 1990, and probes into fee transparency, alongside debates over (ESG) integration, which has drawn opposition from stakeholders prioritizing pure financial returns over divestment mandates like those in fuels. Despite reforms under the 2013 Public Employees' Pension Reform Act to curb costs, CalPERS' structure—balancing taxpayer-funded employer contributions, employee payroll deductions, and —continues to highlight tensions between generous benefits and fiscal in California's .

History

Establishment and Early Expansion (1940s-1970s)

The California Public Employees' Retirement System (CalPERS), originally known as the State Employees' Retirement System (SERS), was established on January 1, 1932, through the California State Employees' Retirement Act, which aimed to deliver defined benefit pensions to state civil servants facing economic insecurity during the Great Depression. This foundational legislation created a contributory system where both employees and the state shared funding responsibilities, emphasizing long-term financial security over ad hoc relief measures prevalent in the era. From inception, CalPERS prioritized conservative investment strategies to safeguard principal and generate steady income, restricting assets initially to U.S. government bonds and municipal securities, which aligned with prevailing actuarial practices for public pensions seeking minimal risk exposure. These fixed-income holdings reflected a focus on stability rather than growth, as public pension fiduciaries at the time avoided equities to prevent potential losses that could undermine benefit payments during volatile economic periods. Expansion accelerated in when state legislation authorized local public agencies, such as counties and cities, to contract into the system, broadening its scope beyond state employees to encompass a wider array of government workers. This contractual framework facilitated steady membership growth through the 1940s and 1950s, as cash-strapped local entities opted for CalPERS' over standalone plans, with participation extending to school districts and special districts by mid-century. By the , the system had evolved into the California Public Employees' Retirement System, administering benefits for hundreds of thousands of active and retired members across state and local levels, supported by accumulating reserves from contributions and bond yields.

Benefit Growth and Investment Shifts (1980s-1990s)

During the 1980s, CalPERS enhanced benefits through negotiated formulas that permitted earlier ages and higher multipliers, exemplified by the of 2% at age 50 for state safety members and 2% at age 55 for miscellaneous members, which increased payout generosity relative to prior standards without equivalent rises in employer or employee contributions. These changes, driven by public employee union advocacy and state legislation, effectively amplified lifetime benefits for vested participants by allowing accrual of full credits at younger ages, such as 50 for certain public safety roles involving higher occupational risks. Membership expanded significantly amid broader growth and system consolidations, surpassing 1 million active and retired participants by the mid-1990s, reflecting inclusions of additional employees and administrative efficiencies from absorbing smaller pools, though primary teacher coverage remained under the separate system. This surge amplified long-term liabilities as newer cohorts entered under the enriched formulas, with benefit costs rising faster than initial actuarial projections assumed, foreshadowing funding pressures despite contemporaneous asset growth. Parallel to benefit expansions, CalPERS pivoted its in the late from predominantly conservative fixed-income holdings toward greater exposure and nascent alternative assets like , aiming to generate higher long-term yields to offset escalating obligations. This reallocation aligned with broader public trends, increasing allocations from under 50% to over 60% by the early , which positioned the fund to capture substantial gains during the ensuing bull market. Annual returns averaged above 12% through much of the , propelled by market surges, temporarily masking the mismatch between hikes and contribution inflows while elevating assets from approximately $49 billion in to $159 billion by 1999. Yet, these dynamics sowed early underfunding risks, as retroactive benefit improvements and lower retirement ages outstripped contribution adjustments, with funded ratios dipping to around 55% in the early before rebounding on windfalls, but actuarial assumptions increasingly strained by unchecked absent proportional mechanisms. The reliance on optimistic returns to bridge gaps, rather than bolstering contributions, highlighted nascent vulnerabilities, particularly as benefit spikes—such as enhanced service credits—amplified liabilities without immediate fiscal offsets.

Political Reforms and Volatility (2000s)

In the early 1990s, amid state budget shortfalls, Governor withdrew $1.6 billion from CalPERS reserves in 1991 to help close a $14.3 billion deficit, while also implementing reduced retirement benefits for new hires under a second tier structure. These measures reflected acute fiscal pressures but drew opposition from public employee groups, who sponsored —the California Pension Protection Act—passed by voters in November 1992 to grant CalPERS' Board of Administration constitutional autonomy over benefit administration and fund investments, limiting elected officials' ability to redirect assets or alter payouts without board approval. Despite this insulation, union influence over board decisions and policy persisted, enabling expansions in benefits during economic upswings. Under Governor , Senate Bill 400, enacted in 1999 with bipartisan legislative support, retroactively enhanced formulas for state workers, raising multipliers and allowing credit for prior service at higher rates, predicated on sustained gains from the late-1990s boom. Such reforms compounded liabilities through practices like employer " holidays"—skipped contributions during surplus years in the —and benefit spiking mechanisms, including airtime purchases where employees bought unused or service credits to inflate final salaries for higher payouts. These politically driven changes deferred costs to future taxpayers, assuming perpetual high returns, but overlooked risks from market dependence. The dot-com bust of 2000-2002 triggered sharp investment losses for CalPERS, whose portfolio—over 60% equities—plummeted as tech stocks collapsed, erasing gains that had masked expanding obligations. Funding levels, which peaked above 130% in 2000, began eroding amid this , with liabilities swelling from retroactive enhancements and demographic shifts toward more retirees. This early-2000s downturn prompted initial acknowledgments of underfunding risks, as CalPERS reported actuarial shortfalls and called for higher employer contributions, exposing how state-level political reforms had prioritized benefit generosity over prudent funding amid economic cycles.

Post-Recession Challenges and Recent Performance (2010s-2025)

The severely impacted CalPERS, generating a negative 24% investment return for fiscal year 2008-09 and erasing approximately $67 billion in assets, which reversed prior gains and exacerbated funding shortfalls. These losses prompted substantial hikes in employer contribution rates, with rates for some pools rising from near zero in the early 2000s to over 13% by 2016-17 and projected to reach 18.6% by 2019-20, straining public budgets and necessitating structural reforms. In response, Governor enacted the California Public Employees' Pension Reform Act (PEPRA) on September 12, 2012, effective January 1, 2013, which capped defined benefit formulas for new hires, limited pensionable compensation, and introduced cost-sharing mechanisms to curb future liabilities and promote long-term solvency. Recovery efforts in the included a strategic pivot toward alternative investments, with CalPERS adopting a revised policy in December 2010 to emphasize and for enhanced risk-adjusted yields amid low interest rates and volatile public markets. This shift, which increased commitments to these illiquid , drew scrutiny over heightened risks and dependency on manager performance, as allocations targeted 8% of the portfolio by the mid-2010s despite fees eroding net returns in some periods. By 2025, CalPERS membership had stabilized above 2 million active and retired participants, while the Public Employees' Retirement Fund reached approximately $556.2 billion in as of June 30, 2025, buoyed by a preliminary 11.6% net return for 2024-25 that outperformed the long-term . Under Governor Newsom's administration, policies maintained focus on funding discipline inherited from prior reforms, yet underlying deficits persisted due to actuarial assumptions and demographic pressures, underscoring the fragility of reliance on rebounds for sustained recovery.

Governance

The California Public Employees' Retirement System (CalPERS) is established and governed by the Public Employees' Retirement Law (PERL), codified in Government Code sections 20000 et seq., which outlines the framework for administering public employee pensions. This statutory authority designates CalPERS as the administrator of a cost-sharing multiple-employer defined plan, providing lifetime payments calculated via formulas incorporating years of service credit, age at , and final compensation. The plan extends coverage to employees of state agencies, over 2,800 participating local governments and districts, and select school employers, encompassing miscellaneous and safety classifications with benefits tailored to occupational risks. Core structural principles include of benefits after five years of credited service under most plans, granting members nonforfeitable rights to accrued pensions upon meeting age and service requirements. Portability is facilitated through reciprocity provisions allowing service credit transfers among CalPERS and other California public retirement systems, preserving benefit eligibility across employers without mandatory benefit reductions. Many plans coordinate with Social Security, offsetting CalPERS benefits by estimated Social Security amounts to avoid dual coverage duplication, though certain categories like state miscellaneous members may participate in integrated plans. Accrued benefits hold irrevocable status under law, with the state (Article XVI, Section 17) imposing a fiduciary duty on the retirement board to manage assets exclusively for the interest of participants and beneficiaries, shielding vested rights from unilateral diminishment. This protection stems from judicial interpretations affirming pensions as , where modifications must preserve the overall value of earned benefits amid fiscal pressures, as evidenced in legislative evolutions like the 2013 Public Employees' Pension Reform Act, which capped future accruals for new members without retroactively altering vested entitlements. Such framework underscores tensions between immutable employee rights and solvency mandates, requiring actuarial funding to cover long-term liabilities.

Board of Administration Composition and Influence

The CalPERS Board of Administration comprises 13 members responsible for overseeing the fund's , investment policies, benefit determinations, and actuarial assumptions. Six members are elected by beneficiaries: two at-large by all active members, one by active state members, one by active school members, one by active public agency members, and one by retirees. Three members are appointed: two by the (one elected official and one industry representative) and one public member by the Rules Committee and Assembly Speaker. The remaining four are ex officio: the , , of the of , and a representative from the Personnel Board.
CategoryNumberSelection Method
Elected by Active Members52 ; 1 ; 1 school; 1 agency
Elected by Retirees1
Appointed by 2Local official; insurance rep
Appointed by 1 member
Ex Officio4 officials
This structure grants a to representatives of employees and retirees, many of whom are backed by labor during elections, fostering with interests over those of contributing taxpayers. Union spending in board elections, such as the heavy investments reported in 2025 races, underscores organized labor's role in shaping outcomes. The board's influence manifests in approving key policies, including strategies, risk tolerances, and changes to contribution rates or s used in actuarial valuations. For instance, the board has voted to maintain or adjust the —set at 6.8% as of 2025—despite performance fluctuations, with decisions in 2024 rejecting automatic reductions tied to outperformance to avoid mechanically lowering return assumptions. Critics argue this composition incentivizes optimistic risk tolerances and benefit expansions, as elected and union-aligned appointees face conflicts in balancing fund solvency against personal stakes as beneficiaries, potentially shifting costs to employers and taxpayers. Post-2000s scandals involving board misconduct, California law mandates measures like public meetings and disclosures, yet to non-beneficiary stakeholders remains limited, with no direct taxpayer representation. Persistent concerns highlight how beneficiary-majority voting can prioritize short-term gains over long-term fiscal realism.

Executive Leadership and Accountability

The Chief Executive Officer (CEO) of CalPERS directs the operations of the organization, overseeing approximately 2,853 employees responsible for administering benefits and managing investments for over 2 million members. Marcie Frost has held the position since October 2016, marking her as the ninth CEO and the second woman in the role; prior to joining CalPERS, she accumulated 30 years in Washington state public service, including 16 years in pension administration without a formal college degree. Former CEO Federico "Fred" Buenrostro Jr., who served from 2002 to 2008, exemplified accountability challenges when he pleaded guilty in 2014 to a corruption conspiracy and was sentenced in 2016 to 54 months in for accepting over $200,000 in bribes, often in cash-filled paper bags, from placement agents seeking fund commitments. Executive compensation reflects the fund's scale, with Frost's base salary at $578,000 supplemented by performance-based incentives; her total package reached $1.2 million in fiscal year 2023-24 and exceeded $1.4 million in some projections tied to strong returns, such as the 11.6% preliminary gain for fiscal 2024-25 on assets surpassing $515 billion. Proponents justify these levels by the complexity of stewarding the nation's largest public , though critics have questioned the alignment between high pay and sustained long-term performance amid funding shortfalls. Accountability mechanisms include direct oversight by the Board of Administration, internal audits via the Office of Audit Services, and annual reporting under the State Leadership Accountability Act, which mandates executive review of program risks and compliance. The 2009-2011 placement agent scandal, which exposed millions in unnecessary fees and ethical lapses, prompted reforms such as banning contingency-based placement agent fees, requiring their registration as lobbyists, and enhancing in external manager contracts. As of 2025, Frost's leadership emphasizes portfolio optimization through expanded private market allocations, including and , alongside cost controls and adaptation to economic volatility, such as tariff threats and integration for member communications.

Investment Operations

Asset Allocation and Risk Management

CalPERS maintains a strategic policy aimed at generating long-term returns sufficient to meet its actuarial while mitigating downside risks through broad diversification. In March 2024, the CalPERS Board approved updated targets reducing public equity to 37% from 40%, increasing to 28% from 23%, maintaining at 13%, and raising to 17% from 13%, with the balance allocated to strategic credit, liquidity, and overlays. This framework approximates 54% overall equity exposure (public and private combined), 28% for stability and yield, and 30% in alternatives for protection and uncorrelated returns, reflecting a growth-oriented tilt calibrated via periodic asset-liability studies. Risk management emphasizes asset-liability matching through an integrated ALM process that evaluates duration, cash flows, and sensitivity to economic scenarios against obligations. CalPERS employs , scenario modeling, and risk budgeting to quantify exposures to market crashes, shifts, and spikes, with hedging via to offset in and positions. , including and , serve as core diversifiers, providing inflation-linked yields less correlated with public markets. The portfolio's higher weighting contributes to elevated relative to more conservative peers, amplifying both upside gains and drawdowns, as seen in historical responses to recessions where equity-heavy allocations experienced sharper recoveries but deeper interim losses. To optimize this profile, CalPERS incorporates modest in its SAA, borrowing to overweight lower- assets like and , thereby enhancing diversification and expected returns without linearly increasing risk. This strategy, informed by peer analyses such as Canada's , counters the limitations of unlevered conservative portfolios that underperform growth targets amid low bond yields. Historically, CalPERS has transitioned from predominantly passive indexing in liquid public assets to in illiquids like and credit, through operational improvements and deal sourcing in inefficient markets where passive benchmarks underperform. This addresses the constraints of in public indexing, where dominates, by allocating resources to generate excess returns net of fees in alternatives, subject to rigorous manager selection and risk limits.

Historical Investment Returns (1999-2025)

From fiscal year 1999 to 2008, CalPERS' investment returns were highly volatile, driven by the dot-com market collapse in the early and the 2008 global financial crisis, which led to substantial drawdowns across equities and alternatives. The portfolio posted negative returns in multiple years, including sharp declines in FY 2001 (-14.3%), FY 2002 (-6.1%), and FY 2009 (-23.6%, overlapping the period's end). Annualized returns over this decade approximated 7% pre-fees, reflecting diversification efforts amid equity-heavy exposure but underscoring vulnerability to broad market corrections. These outcomes trailed passive benchmarks like the , which delivered negative annualized returns of approximately -1% over the same span due to similar busts, though CalPERS' and fees amplified underperformance in recovery phases. The recovery from to featured robust rebounds in public equities and private markets, fueled by prolonged bull markets post-Great Recession and . CalPERS achieved strong single-year gains, such as 21.3% in FY 2020-21, driven by equity rallies and alternative assets. However, net returns often lagged passive indices; for instance, over select periods, the fund underperformed the by several percentage points annually due to higher fees (averaging 0.5-1% net of external management costs) and allocation tilts toward underperforming segments like international equities. Long-term annualized net returns through this era aligned closely with the then-7.5% assumed rate but highlighted inefficiencies in active strategies versus low-cost indexing peers. From 2022 to 2025, returns stabilized amid inflationary pressures and hikes, with FY 2024-25 yielding a preliminary net 11.6%, propelled by 16.8% in public equities and 14.3% in private equity. The 10-year annualized net return ending June 30, 2025, stood at 7.1%, modestly exceeding the 6.8% but trailing the S&P 500's 13.5% over the same horizon and failing to fully offset inflation-eroded for liabilities. Net-of-fees impacts were notable, as external manager costs deducted from gross performance contributed to shortfalls against benchmarks; comparisons to peer public funds showed occasional outperformance in alternatives but consistent lags in public markets. Overall, 30-year annualized net returns through FY 2024-25 reached 7.6%, providing a baseline above actuarial targets yet insufficient for fully funding without contribution hikes given historical volatility.
Fiscal YearNet Return (%)Key Driver
2020-2121.3 rebound post-COVID
2021-22-6.1 downturn
2022-235.8Modest recovery
2023-249.3Strong
2024-2511.6 (prelim.) and alternatives

Shareholder Activism and the Focus List

CalPERS has engaged in since the mid-1980s, primarily through , private engagements with company management, and public targeting of underperforming firms via its annual Focus List. The Focus List identifies a small number of portfolio companies exhibiting poor practices or strategic weaknesses, such as ineffective boards or misaligned incentives, prompting CalPERS to for reforms like board refreshment, enhanced oversight, or strategic overhauls. This approach, formalized under former CEO Dale Hanson, aims to unlock by pressuring targets to address issues that CalPERS attributes to eroded performance prior to listing, with the fund claiming an observable "CalPERS effect" where targeted stocks subsequently outperform benchmarks. CalPERS employs tactics including voting against director nominees lacking independence, opposing say-on-pay proposals where compensation fails to align with performance metrics, and occasionally supporting or initiating contests to influence outcomes. In its proxy voting guidelines, the fund evaluates executive pay qualitatively and quantitatively, casting against votes for plans showing persistent misalignment, such as excessive severance or uncapped incentives, without regard to absolute pay levels. These efforts prioritize principles over short-term financial metrics, with CalPERS disclosing votes in advance of meetings and engaging issuers pre-vote to encourage voluntary changes. From 1987 to 2003, the fund targeted 38 companies via the Focus List, focusing on board composition and rather than direct financial . Empirical studies on the Focus List's impact reveal mixed results, with short-term stock price increases upon announcement but limited evidence of sustained long-term gains. Early analyses, such as Nesbitt's 1994 review of 42 targets from 1987-1992, reported average excess returns of 31.2% over five years post-targeting, attributing gains to improvements. However, subsequent has challenged these findings, identifying methodological issues like and inadequate risk adjustment; for instance, a 2003 study found no significant long-term abnormal returns after correcting for pre-announcement underperformance and market conditions. Short-run event studies consistently show positive market reactions of 20-23 basis points on Focus List announcement days, interpreted as signaling credible reform pressure, but these dissipate over time without corresponding operational enhancements. CalPERS' internal evaluations of 188 targets from 1999-2014 highlight pre-listing value erosion but do not isolate causation from broader market recovery. Critics argue that CalPERS' constitutes overreach, imposing preferences that may prioritize ideological or regulatory agendas over maximizing returns, potentially diluting . Analyses contend the fund's interventions distract from core operations, with targeted firms experiencing heightened short-term volatility without verifiable long-term value creation, as -focused campaigns often correlate with non-financial demands that conflict with duties. This approach has drawn scrutiny for leveraging public pension assets to influence corporate strategy beyond of , raising concerns about to beneficiaries whose returns fund the system.

ESG Integration and Notable Investments

CalPERS began incorporating (ESG) factors into its investment processes in the early 2000s, evolving from corporate governance reforms initiated in 1984 to a comprehensive Total Fund ESG integration framework approved by its board in 2011. This approach treats ESG considerations as elements of and opportunity identification, guided by policies such as the , which emphasize active ownership, disclosure demands, and alignment with long-term value creation. The fund has implemented dedicated strategies, including a ban on investments extended in 2016 that involved selling $550 million in holdings, justified on and reputational risk grounds despite subsequent analyses indicating potential negative financial impacts. Similar scrutiny applied to thermal coal and certain subsectors, though full divestment from broader energy producers has been avoided to preserve portfolio diversification. Among notable investments, CalPERS has allocated significant capital to partnerships, achieving an 11.3% in 2024, with exposure to firms like contributing to overall gains. assets have also driven performance, yielding strong results amid stable interest rates, while public equity stakes in technology giants benefited from sector-specific rallies. In alignment with ESG goals, the fund committed to a $100 billion plan by 2030, surpassing $53 billion in pledges for low-carbon solutions like and adaptation projects as of January 2025, without mandating from fossil fuels. CalPERS has defended retaining energy holdings, including oil majors, within this framework, arguing they support the global through capital allocation to transitional technologies rather than abrupt exclusions that could hinder returns. Empirical analyses of CalPERS' ESG emphasis reveal correlations with subpar risk-adjusted returns relative to non-ESG benchmarks, as ESG-integrated strategies failed to demonstrably enhance performance over periods like 2013–2022, potentially due to opportunity costs from screening and . Proponents, including CalPERS , assert that ESG integration fosters portfolio resilience against systemic risks like , citing internal models linking governance improvements to sustained value. Critics, however, contend that such policies reflect ideological priorities over fiduciary duty, introducing biases that prioritize non-financial goals and erode yields for beneficiaries, as evidenced by persistent underperformance against peers unencumbered by similar constraints. This tension underscores trade-offs between purported long-term safeguards and immediate financial optimization, with divestments like yielding mixed outcomes that question the causal efficacy of ESG screens in improving returns.

Funding and Contributions

Member Contribution Requirements

Member contributions to CalPERS are deducted as a fixed percentage of eligible compensation, typically pre-tax via , and vary by , hire date, and specific plan formula. For classic members hired before January 1, 2013, rates are statutorily set at 7% of pay for miscellaneous (non-) employees and 9% for members (such as peace officers and firefighters), though or cost-sharing agreements may impose additional amounts up to certain limits. These rates apply after any applicable compensation breakpoints, such as exclusions for the first $133 to $513 monthly, depending on the plan. Under the Public Employees' Pension Reform Act (PEPRA) for members hired on or after January 1, 2013, contributions equal 50% of the plan's actuarially determined normal cost, resulting in rates of approximately 8% for miscellaneous plans and 10.5-13.25% for safety plans as of fiscal year 2024-25. Examples include 8% for miscellaneous PEPRA members and 13.25% for peace officer/ PEPRA members; rates adjust annually based on valuations but remain tied solely to normal cost projections rather than overall fund performance or unfunded liabilities. Non-participants in Social Security add 1% to these rates. These contribution levels—generally 7-8% for miscellaneous and 9-13% for safety—represent about 20-25% of total direct -based funding when compared to employer rates often exceeding 30% of , with the balance of costs covered by employer payments and returns. The fixed nature of member rates, unresponsive to market downturns or rising liabilities, shifts variability in funding shortfalls primarily to employers and taxpayers, as members' obligations do not escalate to address systemic underfunding.

Employer Contributions and Rate Increases

Employer contributions to CalPERS are calculated actuarially each year as the sum of the normal cost rate—representing the of benefits earned in the current year—and the amortization payment for unfunded actuarial liabilities (UAL), expressed as a of covered . These rates apply to public employers such as state agencies, school districts, and local governments, with variations by plan type (e.g., miscellaneous, safety) and . Following the , which generated substantial investment losses, employer rates spiked sharply; for instance, many miscellaneous plans saw rates rise from around 10% of in the mid-2000s to over 30% by the early 2020s, driven by the need to amortize deepened deficits over layered periods. CalPERS employs a 15-year asset smoothing mechanism to calculate the actuarial value of assets, blending actual returns with prior values to dampen in contribution rates and avoid abrupt hikes. While this stabilizes short-term budgeting for employers, it defers the full impact of downturns, allowing unrecognized losses to compound and extend the duration of UAL amortization, thereby prolonging overall funding deficits. In 2025-26, state miscellaneous employer rates reached 31.32% of , while employer rates stood at 26.81%, reflecting ongoing upward pressure from prior underperformance. Local agencies, particularly smaller ones, often face annual UAL amortization payments exceeding $3 million, compounding fiscal strain as these fixed costs crowd out other expenditures. Escalating rates have provoked political from local governments and taxpayer advocates, who argue the increases—sometimes approved in hikes of 50% or more over multi-year periods—erode service delivery and necessitate tax hikes or cuts elsewhere. In response, state officials have occasionally offset costs through budget maneuvers, such as redirecting prior debt payments to cover rising pension obligations, highlighting tensions between actuarial mandates and public fiscal constraints.

Actuarial Assumptions Including Discount Rates

CalPERS employs a long-term expected of 6.8% as its for actuarial valuations, a figure unchanged since its adoption for 2021-22 following a reduction from 7.0%. This rate, derived from projected returns on a diversified heavy in equities (approximately 50% allocation) and investments, is applied to discount future liabilities to , influencing required employer and employee contributions. The assumption presupposes sustained high returns net of fees, administrative costs, and inflation, but it exceeds current long-term bond yields, with the 20-year index rate hovering around 4.2% as of mid-2025. Other key actuarial assumptions include a long-term rate of 2.50%, based on historical trends and economic forecasts, which feeds into projected salary increases (varying by service duration, averaging 2.75% real growth plus ) and cost-of-living adjustments. Mortality assumptions draw from the 2024 Experience Study, utilizing the Scale MP-2021 mortality improvement scale applied to base tables like PUB-2010 for employees, adjusted for post-retirement decrements observed in CalPERS . These demographic and economic inputs collectively shape liability projections; optimistic settings, such as lower assumed mortality improvements or higher wage growth, can amplify unfunded obligations by underestimating and compensation trends, though CalPERS periodically reviews them via triennial experience studies. Under Governmental Accounting Standards Board (GASB) Statement 67, the for plans like CalPERS may use the expected investment return to the extent that net position, including future contributions, is projected to cover benefit payments, with any shortfall blended at the index rate. CalPERS applies the full 6.8% rate, justified by actuarial projections assuming timely contributions restore full funding over 20-30 years, despite the system's aggregate funded ratio remaining below 75% in recent valuations. Critics, including economists at Stanford's , contend this approach embeds undue optimism in volatile equity-dependent returns, effectively understating liabilities by 20-50% compared to risk-free discounting and deferring contribution hikes that could pressure public budgets. Such high assumptions facilitate politically palatable lower near-term payments but risk compounding shortfalls if returns falter, as evidenced by periods of sub-7% annualized performance over the past decade. CalPERS defends the methodology as aligned with GASB and reflective of its long-horizon strategy, resisting further reductions absent evidence from asset-liability modeling.

Benefits Structure

Defined Benefit Retirement Plans

CalPERS provides defined retirement plans that guarantee lifetime monthly pensions to eligible members, calculated using a formula based on years of service credit, a determined by age at and membership category, and the highest average monthly compensation earnable during a specified period, typically the final 36 or 12 months of employment. For miscellaneous members under classic formulas, common include 2% of final compensation per year of service at age 55, increasing to higher percentages with later ages up to 2.5% at 67; safety members often qualify for more generous formulas, such as 3% at age 50 or 2.7% at 57. Eligibility for service retirement generally requires at least five years of CalPERS-credited service and attainment of the minimum , which varies by formula—such as age 50 for many classic plans or age 52 for the 2% at 62 formula—but members hired on or after , , under the Public Employees' Pension Reform Act (PEPRA) face adjusted requirements, including potential compensation limits and higher minimum retirement ages for certain formulas to curb costs. occurs after five years of service, entitling members to a deferred lifetime benefit upon reaching eligibility age, though members may purchase additional service credits for prior or service to enhance their accrual. Post-, benefits include annual cost-of-living adjustments (COLAs) applied starting the second calendar year after , capped at 2% for most members and tied to the , helping maintain purchasing power without altering the core formula guarantee. Once vested and retired, the election becomes irrevocable after 30 days, and vested rights under law are generally protected from unilateral reduction by employers or the state without member consent, ensuring the defined benefit's permanence barring voluntary refunds that terminate membership. These plans' generosity varies by category: in fiscal year 2023-24, over 60% of service retirees received $3,500 monthly or less (equating to about $42,000 annually), with overall averages falling in the $30,000 to $50,000 annual range for miscellaneous retirees, while public safety pensions average higher due to enhanced formulas and earlier eligibility.

Supplemental and Health Benefits

CalPERS provides supplemental retirement savings through voluntary plans, primarily the , which permits eligible members to defer portions of their paycheck on a pre-tax basis, up to annual IRS limits, for tax-deferred growth and future retirement income. This plan is available to public agency and school employees, offering low-cost payroll deductions without employer matching as a standard feature. Additionally, the Supplemental Contributions Plan serves as another voluntary option for building extra retirement funds beyond the core defined benefit pension. Retiree health benefits under CalPERS are administered through the Health Program, enabling continuation of coverage post-retirement for members and eligible dependents, with premiums determined annually and often subsidized by employer contributions negotiated via bargaining units. For calendar year 2025, the board approved an overall weighted premium increase of 10.79%, reflecting escalating medical costs and utilization trends. Employers must contribute toward these s for active employees and retirees, though the exact levels vary by and agreements, contributing to ongoing other post-employment benefit (OPEB) obligations. To address OPEB liabilities, including retiree health, dental, and vision, numerous CalPERS-participating employers utilize the California Employers' Retiree Benefit Trust (CERBT), a irrevocable trust established in 2004 for prefunding these costs in compliance with Governmental Accounting Standards Board (GASB) requirements. As of recent reports, more than 600 public agencies, encompassing cities, counties, and schools, have joined CERBT to segregate assets dedicated solely to future OPEB payouts, thereby reducing unfunded accrued liabilities through disciplined contributions. These trusts help mitigate the fiscal strain of rising health care expenses, which have driven state-level retiree benefit liabilities to $91.5 billion as of June 30, 2024, primarily due to inflation in premiums and longevity effects. CalPERS also offers an optional program to cover expenses for assistance with , such as bathing or dressing, in settings like or facilities; however, new enrollments have been suspended indefinitely amid market instability in the sector. Existing policyholders retain coverage, with benefits tailored to plans offering daily amounts for facility or home-based services, but the program's availability underscores challenges in sustaining such supplemental perks amid actuarial and insurer constraints.

Disability, Death, and Other Perks

CalPERS distinguishes between , applicable to work-related injuries or illnesses that render members unable to perform their usual duties, and non- for non-work-related permanent incapacities preventing substantial . benefits, primarily for personnel such as peace officers and firefighters, provide a formula yielding up to 50% of final compensation, with the first 50% of gross monthly earnings generally non-taxable. Non- benefits follow the standard service formula—service credit multiplied by age factor and final compensation—but are taxable as ordinary income and may be reduced by offsets from other income sources. Death benefits for active members include pre-retirement options such as a lump-sum return of contributions plus interest or, for eligible survivors like spouses, registered domestic partners, or minor children, a monthly Special Death Benefit equivalent to 50% of the member's final compensation until remarriage or ineligibility. Safety members may qualify for enhanced employer-contracted lump sums, often ranging from $5,000 to higher amounts based on bargaining agreements. Post-retirement death benefits provide survivor continuances, typically 25% or 50% of the unmodified retirement allowance to eligible spouses or partners, preserving health coverage eligibility where contracted. Additional protections encompass allowances, which extend modified portions of the member's to dependents, and cost-of-living adjustments (COLAs) applied annually to , , and payments. COLAs are generally limited to 2% simple interest per year for and members, or up to 5% for certain public agencies, calculated against the prior December but not exceeding contractual caps, with increases effective May 1. These features aim to mitigate but have drawn scrutiny for potentially broad eligibility criteria in determinations, which some analyses suggest contribute to higher claim volumes without rigorous offsets for partial work capacity.

Funded Status and Liabilities

Current Funded Ratio and Unfunded Liability Figures

As of June 30, 2025, the Public Employees' Retirement Fund (PERF)—CalPERS' primary pool managing assets for state and local public employees—reported total assets of approximately $556.2 billion following a preliminary net return of 11.6% for fiscal year 2024-25. This performance temporarily elevated the PERF's estimated funded ratio to 79% on a basis, up from 75% at the end of fiscal year 2023-24. Funded ratios differ across CalPERS' distinct risk pools, with state plans in aggregate reaching 75.3% as of June 30, 2024 (prior to incorporating the latest returns), while local government and school employer pools typically range lower, around 70-75% in recent valuations. The overall unfunded accrued liability across CalPERS plans stood at approximately $180 billion earlier in 2025, though the strong FY 2024-25 returns reduced this gap by crediting excess earnings beyond the 6.8% assumed rate, with final actuarial figures pending smoothed asset valuations. These metrics use entry age normal cost methods to measure against projected benefit obligations, highlighting ongoing underfunding despite market gains.

Primary Causes of Underfunding

Significant benefit enhancements enacted in the late 1990s and early 2000s, such as those under Senate Bill 400 signed in 1999, retroactively improved pension formulas for state workers and local employees without immediate increases in employer contributions. These changes, including higher multipliers for service credits and purchase of additional years, boosted liabilities by billions but were amortized over decades, deferring the full fiscal impact until market returns faltered. Widespread adoptions across CalPERS plans during this period created structural imbalances, as liabilities grew faster than assets without matching funding mechanisms. Employer contribution holidays prevalent in the and further eroded funding, as surpluses from the equity market boom—particularly the late-1990s dot-com surge—prompted suspensions of normal cost payments for many public agencies and school districts. For instance, rates for some plans dropped to zero percent during peak surplus years, with the assumption that ongoing high returns would sustain the system, leading to deferred amortization of prior shortfalls. This behavioral response to temporary gains ignored the cyclical nature of markets, compounding underfunding when contributions resumed at inadequate levels post-downturn. Overly optimistic actuarial assumptions, especially discount rates exceeding 7.5% through the early , understated liabilities by projecting unrealistic long-term returns to smooth contribution . These rates, tied to expected equity premiums, masked risks from heavy in volatile stocks, resulting in persistent shortfalls during downturns like the 2000-2002 bear market and the , where actual returns deviated sharply below benchmarks. The reliance on such assumptions prioritized short-term political feasibility over conservative , perpetuating a cycle of deferred recognition of gaps. Demographic pressures have amplified underfunding through extended longevity and an adverse worker-to-retiree ratio, with CalPERS members' average male life expectancy rising from 81.4 years in 2004 to 85 years by 2021, directly elevating the duration and cost of benefit payouts. Actuarial reviews confirm consistent increases in life expectancies over decades, straining reserves as annuitants outlive projections without proportional adjustments in active membership contributions. California's broader aging population trends, including lower fertility and baby boomer retirements, have reduced the ratio of contributing workers per beneficiary, creating a dependency mismatch that causal analysis attributes to pre-existing plan designs ill-equipped for such shifts.

Mitigation Strategies and Long-Term Projections

CalPERS employs several strategies to manage its unfunded actuarial liabilities (UAL), primarily through employer-facilitated tools and mitigation. Employers can make additional discretionary payments () at any time to directly reduce UAL balances, allowing assets to generate returns and thereby lowering contribution requirements. Amortization schedule adjustments provide another option, enabling agencies to reset payment timelines or combine them with to stabilize volatile contribution rates over time. The Employers' Prefunding (CEPPT) serves as a key prefunding mechanism, where public agencies deposit funds into a tax-qualified to cover obligations, leveraging CalPERS' portfolio for growth while offering flexibility across rate plans. The asset liability management (ALM) process, conducted on a four-year cycle, integrates reviews of portfolios, liabilities, and economic factors to align expected returns with payment obligations, with the current cycle initiated in November 2024 and slated for board vote in November 2025 ahead of July 2026 implementation. Complementing this, the Funding Risk Mitigation Policy aims to lower portfolio , enhancing long-term by gradually shifting allocations toward less risky assets as funded status improves. In the July 2025 ALM webinar, CalPERS recommended maintaining the 6.8% without immediate portfolio adjustments, prioritizing continuity amid recent strong performance. Long-term projections for CalPERS' funded status hinge on sustained investment returns meeting or exceeding the , with the Employees' Retirement Fund (PERF) reaching an estimated 79% funded ratio as of June 30, 2025, following an 11.6% return. Under baseline scenarios assuming consistent returns, actuarial models forecast gradual improvement toward full funding, potentially achieving solvency in the 2040s for many plans if historical patterns hold, though this remains contingent on demographic stability and economic conditions like and . However, sensitivity analyses reveal vulnerability: sustained returns below 7% could prolong underfunding, while downward adjustments to assumptions—such as reflecting termination liabilities—might drop effective funded ratios to 40-45% for plans currently at 70% under entry-age methods, necessitating sharp contribution rate hikes. Historical data underscores this risk, as CalPERS' realized 20-year returns through 2024 averaged 6.7% against an initial 7.75% expectation from 2004.

Controversies and Criticisms

Governance and Political Interference

The California Public Employees' Retirement System (CalPERS) is governed by a 13-member Board of Administration, comprising six members elected by plan participants, three appointed by the , and four ex-officio state officials including the and Controller. The elected seats, intended to represent beneficiaries, are frequently secured by candidates endorsed and funded by public employee unions such as the (SEIU), which spent significantly in the 2025 board elections to maintain influence over decisions favoring benefit expansions and resisting structural reforms. This composition has drawn criticism for enabling board votes that prioritize short-term member interests over long-term responsibilities, as union-backed members often oppose measures to curb escalating costs. Governor-appointed members and executive actions have further shaped governance, sometimes advancing politically motivated benefit enhancements at the expense of actuarial soundness. In 1999, Governor signed Senate Bill 400, which retroactively liberalized pension formulas—such as permitting public safety personnel to retire at age 50 with benefits accruing at 3% of final compensation per year of service—thereby amplifying future liabilities without corresponding funding mechanisms. Subsequent administrations, including those of Governors and , have exerted influence through appointments and public statements; Brown, for instance, criticized a 2014 CalPERS board decision to restore certain retiree health benefits as undermining his 2012 Public Employees' Pension Reform Act (PEPRA), though the board proceeded amid union pressure. Proponents of the board's structure contend that union representation ensures accountability to participants, who bear the primary stake as beneficiaries, while detractors argue it facilitates political capture, subordinating taxpayer-funded to electoral incentives. A prominent governance scandal underscoring potential political vulnerabilities erupted in 2011, involving arrangements with placement agents who facilitated investments. Former CalPERS CEO Federico Buenrostro and ex-board member Alfred Villalobos were charged by the U.S. Securities and Exchange Commission in 2012 for fabricating documents to mislead funds like into paying over $20 million in undisclosed fees, compromising the integrity of investment commitments. In response, CalPERS banned placement agents, required lobbyist registration for intermediaries, and recovered approximately $300 million in fees, but the episode revealed lax oversight tied to revolving-door relationships without prompting reforms to the board's politically influenced makeup. Critics, including external reviews, highlighted how such incidents reflect systemic risks from prioritizing access and alliances over impartial standards, though CalPERS officials maintained that post-scandal policies restored without necessitating structural overhaul.

Investment Strategy Shortcomings and ESG Effects

CalPERS's adoption of (ESG) criteria into its investment framework has coincided with periods of underperformance relative to benchmarks, raising questions about the strategy's efficacy in enhancing returns or managing risks. For 2024, ending June 30, CalPERS reported a preliminary net return of 9.3%, trailing its policy benchmark by 1 percentage point, amid ongoing emphasis on sustainable investing initiatives. Analyses of CalPERS's ESG programs, including integration of ESG factors into and , indicate no enhancement to risk-adjusted returns; instead, such mandates may impose net costs by constraining diversification and prioritizing non-financial metrics over pure economic value creation. Broader on ESG funds supports this, showing that portfolios screened for ESG criteria often underperform broader market indices over long horizons, with a hypothetical $ investment in ESG funds yielding 43.9% less value after 10 years compared to non-ESG equivalents. CalPERS's , exemplified by its Focus List targeting companies for reforms, has incurred substantial costs through battles, legal engagements, and monitoring efforts, with limited evidence of sustained value creation. While early studies documented short-term positive announcement effects for targeted firms, subsequent research reveals that public proposals, including those from CalPERS, often trigger immediate stock price declines signaling managerial entrenchment issues and correlate with lower long-term firm value, as measured by . Repeated activism by such funds is associated with persistent negative wealth effects for shareholders, as firms respond to but fail to deliver commensurate operational improvements. These interventions divert resources from core duties, potentially exacerbating underperformance without offsetting gains from purported enhancements. Divestment initiatives under CalPERS's ESG umbrella, such as exclusions from and pressures on s, have resulted in forgone returns during sector outperformance. By divesting from holdings in 2001, CalPERS forfeited approximately $3.5 billion in potential gains through 2020, as the sector delivered superior returns amid regulatory challenges. Similar opportunity costs arose from reduced exposure to and during energy price surges; for instance, investments drove outsized gains that public pensions avoiding full partially captured, contrasting with activist claims of losses from retention. Despite advocating rhetoric, CalPERS maintains significant energy sector holdings—over $20 billion as of recent disclosures—highlighting inconsistencies between ESG advocacy and portfolio reality, where selective engagement fails to influence emissions reductions while exposing the fund to volatility without risk mitigation benefits. Empirical reviews, including those from PRI signatories, acknowledge mixed ESG performance links but underscore that activism-driven exclusions often amplify tracking errors against benchmarks without causal evidence of alpha generation.

Fiscal Irresponsibility and Taxpayer Burden

CalPERS pension obligations have consistently outpaced contributions and returns, resulting in unfunded liabilities that necessitate ongoing -funded bailouts through elevated contributions, municipal bonds, and increases. As of early , the system's unfunded liabilities stood at approximately $180 billion, with employers—primarily state and local governments—required to cover shortfalls when assumed returns of 6.8% are not met, directly shifting the burden to taxpayers via higher property taxes, fees, or reduced services. This structure lacks mechanisms to cap liabilities, unlike private-sector defined-contribution plans such as s, where risk is limited and individuals bear market shortfalls, leading to public pensions maintaining higher per-participant liabilities amid a national underfunding of $1.6 trillion across state and local plans. The generosity of CalPERS benefits, including formulas that multiply final compensation by years of without stringent limits on pensionable earnings (such as or bonuses), exacerbates this mismatch, promising retirees payouts that exceed actuarially sustainable levels based on historical contribution patterns. Proponents, including public employee unions, contend these benefits represent earned compensation negotiated in , essential for attracting talent to , and assert long-term solvency through diversified investments. However, reveals public defined-benefit plans like CalPERS sustain liabilities roughly twice those of private counterparts on a per-employee basis, with opacity in reporting—such as delayed recognition of underfunding—delaying accountability and amplifying deferred costs to future taxpayers. Causal factors trace to political incentives, where board members, often appointed or influenced by unions representing , prioritize expansions and deferred over immediate to secure electoral or stakeholder support, fostering short-term fiscal leniency at the expense of . Union spending in CalPERS board elections reached record levels in 2025, underscoring efforts to maintain policies favoring higher amid persistent underfunding, with funded ratios hovering around 71-80% despite recent strong returns like 11.6% for 2024-25. Reforms like the 2013 Public Employees' Pension Reform Act (PEPRA) imposed some contribution hikes and curbs for new hires, yet proposals to reverse these—driven by interests—would escalate exposure by reinstating unlimited risks. This dynamic contrasts with private-sector trends post-1974 ERISA, where defined- plans declined sharply in favor of portable, capped defined-contribution models, insulating non- from systemic overpromising.

Economic Impact

Effects on California Public Finances

CalPERS employer contribution rates for 2025-26 exceed 30% of in several categories, including 31.32% for state miscellaneous plans, compelling public agencies to allocate a growing share of budgets to pensions rather than operational needs like or public safety. These rates, which incorporate payments toward unfunded liabilities, have increased actuarially determined state contributions by $668 million from 2024-25 levels, reaching $9.284 billion overall for state plans. Such escalations strain general funds, as seen in the proposed 2025-26 state budget's allocation of $9.1 billion solely for the employer share, offsetting potential investments in or healthcare. Local governments experience acute fiscal pressure from CalPERS obligations, with annual unfunded liability payments often exceeding millions and forcing trade-offs in service delivery. For example, Claremont's $56.6 million unfunded liability requires $3.75 million in yearly payments, contributing to deficits and necessitating cuts elsewhere or revenue hikes. In Riverside, pension expenditures are forecasted to surge 35.35% to $98.9 million annually, consuming over 10% of municipal in comparable cities like and San Jose, thereby crowding out maintenance of parks, roads, and community programs. To cover these mandates, some counties and cities have resorted to issuances for smoothing or deferred payments, though this defers rather than resolves the underlying liability burden estimated at $180 billion systemwide as of recent valuations. This approach amplifies long-term debt service costs, further diverting resources from core public functions and heightening vulnerability to economic downturns. In the , the prevalence of defined benefit () pension plans has sharply declined since the late , with participation dropping from 38% of private wage and salary workers in 1980 to about 15% access by 2023, as employers shifted to defined contribution () plans like s that transfer investment and longevity risks to employees. This transition has curtailed open-ended liabilities for private employers, as plans do not guarantee specific payouts and rely on individual account balances, imposing market discipline on contribution levels and benefit promises. In contrast, CalPERS operates a traditional model, where the state and local governments guarantee benefits based on salary and service, exposing taxpayers to unfunded shortfalls if investment returns or actuarial assumptions underperform. Nationally, state and local public plans reported an average funded ratio of approximately 78% to 81% as of 2025 projections, reflecting modest improvements driven by strong market s but still indicating persistent underfunding with aggregate unfunded actuarial liabilities (UAL) estimated at $1.2 trillion to $1.35 trillion, down from prior years yet far from fully mitigated. CalPERS' funded ratio reached an estimated 79% following an 11.6% investment for 2024-25, aligning closely with the national average but lagging behind better-funded peers due to historically optimistic assumptions (around 7%) and generous benefit structures that amplify liabilities relative to contributions. California's public plans overall trail national trends, with higher UAL burdens stemming from delayed reforms and demographic pressures like longer lifespans outpacing adjusted assumptions. Unlike pre-funded public pensions, Social Security operates on a pay-as-you-go basis, where current payroll taxes primarily finance contemporaneous benefits without a comparable asset reserve, averting massive UAL accumulation but creating intergenerational transfer risks amid declining worker-to-retiree ratios. Public plans like CalPERS, by promising fixed benefits backed by invested assets, introduce funding gaps when returns fall short of projections, a absent in Social Security's current-cash-flow model but exacerbated in pensions by the lack of private-sector-style risk-sharing. This structure, without equivalent market or competitive pressures to align promises with sustainable funding, fosters incentives for governments to overextend benefits, as evidenced by national UAL persistence despite recent actuarial adjustments.

References

  1. [1]
    About - CalPERS
    Feb 24, 2025 · As the nation's largest public pension fund, CalPERS ensures members' benefits and earned retirements are as enduring as the state they maintain.Job Opportunities · About the Investment Office · Our Organization · Policies
  2. [2]
  3. [3]
    Board of Administration - CalPERS
    Sep 25, 2025 · The CalPERS Board of Administration consists of 13 members who are elected, appointed, or hold office ex officio for four-year terms.Board Members · Board Meetings · Board Committees · Governance & Policies<|separator|>
  4. [4]
    CalPERS Announces Preliminary 11.6% Return for 2024-25 Fiscal ...
    Jul 14, 2025 · ... 2025, bringing the Public Employees' Retirement Fund (PERF) total assets under management to approximately $556.2 billion. The strong return ...
  5. [5]
    Investments - CalPERS
    Jul 21, 2025 · The Investment Office manages over $500 billion in assets on behalf of more than 2 million members, making CalPERS the largest defined-benefit public pension ...Investment & Financial Reports · Investment Office Senior Team · Policies · About Us
  6. [6]
    CalPERS Blames 'Tumultuous' Markets for Preliminary 6.1% Fiscal ...
    Jul 21, 2022 · The $447.15 billion California Public Employees' Retirement System reported a preliminary 6.1% loss for its investment portfolio for the fiscal year ending ...<|control11|><|separator|>
  7. [7]
    The “CalPERS effect” revisited - ScienceDirect.com
    For example, Nesbitt (1994) shows that CalPERS activism is associated with 5-year excess returns of over 40% for targeted firms. Smith (1996) states that ...
  8. [8]
    CalPERS takes unnecessary risks that could cost taxpayers
    Jan 31, 2025 · The California Public Employees' Retirement System has $180 billion in unfunded liabilities as of its latest report.
  9. [9]
    [PDF] 2023 Annual Review of Funding Levels and Risks | CalPERS
    With the slightly lower-than-expected investment returns for fiscal year 2022-23, the funded status of the system has increased modestly from 70.9% as of June ...
  10. [10]
    [PDF] Facts at a Glance, Funding FY 2023-24 - CalPERS - CA.gov
    Jun 30, 2024 · The primary drivers of unfunded actuarial liability (UAL) are increased life expectancy, investment loss, inflation, retroactive benefit design ...
  11. [11]
  12. [12]
    CalPERS paid $3.4 billion in private equity bonuses since 1990
    Nov 24, 2015 · Just last week, CalPERS' board agreed to cut the fund's expected rate of return to 6.5%, from 7.5%, though in incremental steps that could take ...
  13. [13]
    CalPERS getting pushback on ESG efforts - Pensions & Investments
    Mar 26, 2024 · CalPERS is finding that it's not easy being green, as it battles push back from anti-ESG forces as well as those that want the $492.8 billion pension fund to ...
  14. [14]
    Public Employees' Pension Reform Act (PEPRA) - CalPERS
    Mar 28, 2024 · Learn how the Public Employees' Pension Reform Act of 2013 (PEPRA) alters the way CalPERS retirement and health benefits are applied, ...
  15. [15]
    CalPERS Story
    Apr 21, 2023 · CalPERS is about people. It's about the dedicated individuals who serve, or have served, California at the state, regional, and local level through a career in ...
  16. [16]
    January 1: Anniversary of CSEA's Role in Creating CalPERS - CSUEU
    Jan 2, 2014 · On January 1, 1932, the State Employees' Retirement System (SERS), today known as CalPERS, became operational. The establishment of SERS was ...
  17. [17]
    [PDF] Understanding CalPERS - San Mateo CCD Chapter 33
    1932 The State Employees' Retirement System becomes operational. Investments are limited to. U.S. government and municipal bonds. 1935 Legislation ...<|separator|>
  18. [18]
    The Surprisingly Risk-Free Origin of Public Pension Investment ...
    Jul 8, 2020 · CalPERS began its history by investing exclusively in municipal bonds and was not alone in doing so. The U.S. Census Bureau has been collecting ...
  19. [19]
    [PDF] Retirement Formulas and Benefit Factors - 2% at 50
    888 CalPERS (or 888-225-7377). Reading the Retirement Formula Charts. We have included two charts related to the state safety retirement formula 2% at 50.
  20. [20]
    [PDF] Retirement Formulas and Benefit Factors - 2% at 55
    The 2% at 55 formula has a minimum retirement age of 50. Benefit factor increases with age, reaching 2.000% at 55.
  21. [21]
    Public Feuding At Pension Fund; Dirty Laundry Keeps Flying At ...
    Nov 27, 2001 · The bickering has sullied the reputation of Calpers, which manages retirement money on behalf of 1.3 million state and county employees, ...
  22. [22]
    Did CalPERS Use Accounting “Gimmicks” to Enable Financially ...
    Jan 24, 2018 · It's possible CalPERS officials knew several agencies had already lobbied for pension benefit enhancements and the officials were under pressure ...
  23. [23]
    How a pension deal went wrong and cost California taxpayers billions
    Sep 18, 2016 · By 1999, the retirement system's investments had grown to $159 billion, from $49 billion in 1990, making it the largest public pension fund in ...
  24. [24]
    Myths & Facts | Protect Retirement Security for Californians
    CalPERS was about 55 percent funded In the early 1980s, the final years of Gov. Brown's first term and following another severe recession. And recent action ...
  25. [25]
    State pension funds: what went wrong - Calpensions
    Jan 10, 2011 · In fiscal 1997, two years before the SB 400 benefit increase, CalPERS received $1.4 billion from members, $2.3 billion from employers, and $23.5 ...
  26. [26]
    [PDF] public pensions for retirement security - Little Hoover Commission
    Feb 24, 2011 · During a weak economy that cut into state revenues in the early 1990s,. Governor Pete Wilson proposed using $1.6 billion from CalPERS'.
  27. [27]
    An Initial Response to the Governor's Proposal
    Nov 8, 2011 · In 1992, Proposition 162—sponsored by public employee groups in response to efforts of Governor Wilson and the Legislature to alter ...
  28. [28]
    How a governor's bid to exert control over California public pensions ...
    Oct 7, 2016 · Prop. 162 covered dozens of local government pension funds too, assuring their independence from elected officials in cities, counties and ...
  29. [29]
    Past California pension boosts deferred costs - Daily Democrat
    Mar 12, 2012 · CalPERS, which was 71 percent funded in 1990 ... Gray Davis and lawmakers from both parties approved SB400, giving state workers enhanced benefits ...
  30. [30]
    CalPERS pushed hikes now called 'unsustainable' - Calpensions
    Oct 12, 2009 · A cut in state worker pension benefits enacted under former Republican Gov. Pete Wilson in 1991 was undermined. The reduced “tier two” benefit ...
  31. [31]
    Why The Dot-Com Bubble Is Key To Understanding California's ...
    Sep 19, 2016 · Taxpayers have put about $90 billion into CalPERS since the year 2000. Even that hasn't been enough. The agency said it still needs more than ...Missing: early | Show results with:early
  32. [32]
  33. [33]
    A careful look into whether CalPERS is ticking along or a ... - RIABiz
    Sep 3, 2013 · As the economy rebounded, so did CalPERS funding status. By 2000, the system was 130 percent funded. CalSTRS was about 29 percent funded when ...
  34. [34]
    CalPERS' lost decade: From boom to bust - Calpensions
    Mar 20, 2009 · CalPERS received $10 billion in contributions from government agencies and their employees last year, while paying $10.84 billion in benefits.
  35. [35]
    [PDF] Circular Letter #200-070-09 - CalPERS - CA.gov
    The CalPERS investment returns for the 2008/2009 fiscal year was negative 24%. Such an extraordinary one-time event has put enormous strains on our economy, ...
  36. [36]
    Unions want to chip away at Jerry Brown's pension law ... - CalMatters
    Jun 10, 2025 · CalPERS lost $67 billion in 2008 and 2009 as the recession took hold. Brown took office in 2011 at a moment when voters were alarmed by the ...Missing: bust early
  37. [37]
    [PDF] CalPERS Rate History - Mt. SAC
    Aug 26, 2016 · CalPERS employer contribution rate was zero from 1998-99 to 2001-02, then increased to 13.888% in 2016-17, and is estimated to be 18.6% in 2019 ...
  38. [38]
    [PDF] Circular Letter #200-056-09 - CalPERS - CA.gov
    The chart below shows the projected increase in employer contribution rates for fiscal years 2011-2012 through 2014-2015 assuming CalPERS earns 7.75% after 2008 ...Missing: hikes post-
  39. [39]
    Pension Reform Impacts - CalPERS
    Aug 12, 2024 · The California Public Employees' Pension Reform Act (PEPRA) was approved in 2012 and took effect January 1, 2013.
  40. [40]
    [PDF] The California Public Employees' Pension Reform Act - CalPERS
    Jun 14, 2016 · On September 12, 2012, Governor Brown signed into law AB 340 which included the PEPRA and related pension reform changes to the PERL and ...
  41. [41]
    CalPERS adopts new investment plan - Sacramento Business Journal
    Dec 14, 2010 · California Public Employees' Retirement System has adopted a new asset-allocation strategy in order to better prepare for risk-adjusted ...
  42. [42]
    CalPERS to expand infrastructure portfolio in 2010
    Jan 8, 2010 · The pension has investments in its pipeline that could bring its total commitments to the asset class to $1bn or more by early 2010. CalPERS has ...
  43. [43]
    [PDF] California Public Employees' Retirement System - CalPERS
    ... 1990 ... - The Program's longer term historical performance has exceeded the Private Equity projected return included in the recently adopted Capital Market ...Missing: bull | Show results with:bull
  44. [44]
    Facts at a Glance - CalPERS
    Jan 23, 2025 · View specific statistics and infographics about CalPERS programs including: Finances (PDF) · Funding (PDF) · Investments (PDF) · Retirement Plan ...CalPERS Pension Buck · Asset Liability Management · Serving Those Who Serve...
  45. [45]
    CalPERS makes big gains after Trump tariff threat plunged markets
    Jul 14, 2025 · As of today, CalPERS has assets worth about $558 billion, up from a low in early April of $508 billion. It is considered underfunded because ...
  46. [46]
    Public Employees' Retirement Law (PERL) - CalPERS
    Jan 17, 2025 · The California Public Employees' Retirement Law (PERL) (PDF, 12.2 MB), which contains the primary CalPERS constitutional provisions, statutes, and regulations.
  47. [47]
    Retirement Benefits (Employers) - CalPERS
    Dec 26, 2023 · CalPERS offers a defined benefit plan where retirement benefits are based on a formula, rather than contributions and earnings to a savings plan.Missing: structure vesting portability
  48. [48]
    New Pension Contracts - CalPERS - CA.gov
    Feb 16, 2024 · Under most benefit plans, members become vested after 5 years. Notably, the Public Employees' Pension Reform Act (PEPRA) changed benefit ...Types Of Retirement Benefits · Membership Categories &... · Contribution RatesMissing: structure portability
  49. [49]
    [PDF] When You Change Retirement Systems - CalPERS - CA.gov
    As a member of the California Public Employees' Retirement System. (CalPERS), you may be eligible for the benefits of reciprocity.Missing: structure portability
  50. [50]
    Retirement Benefits - CalPERS
    Jul 10, 2024 · Service retirement is a lifetime benefit. In general, you can retire at age 50 with five years of service credit unless all service was earned on or after ...Service Credit (Time Worked) · Service & Disability Retirement
  51. [51]
    [PDF] Vested Rights of CalPERS Members
    It is generally alterable or completely revocable by the appropriate authority. (usually the Legislature or the employer) without the member's consent. A public ...
  52. [52]
    Board Members - CalPERS
    Oct 1, 2025 · Composition of the Board ; Six Elected Members. Two elected by and from all CalPERS members ; Three Appointed Members. Two appointed by the ...Ramón Rubalcava · Yvonne Walker · David Miller · Mullissa Willette
  53. [53]
    Why CA unions are spending more on this year's CalPERS election
    More than $400,000 has been contributed to candidates for the CalPERS board. Total contributions to current candidates. Jose Luis Pacheco.
  54. [54]
    Calpers Wears a Party, or Union, Label - The New York Times
    Oct 13, 2002 · Calpers trustees have far more power than directors have over companies, and now, for the first time in memory, all 13 represent either labor or ...Missing: representatives | Show results with:representatives
  55. [55]
    CalPERS Suggests No Changes to Discount Rate at Asset Liability ...
    Jul 24, 2025 · They assured stakeholders that the 6.8% discount rate will remain unchanged despite achieving an impressive 11.6% return in the 2024-25 fiscal ...
  56. [56]
    CalPERS board set to take back control of discount rate
    Mar 7, 2024 · The CalPERS board is likely to wrestle back control of setting the pension fund's discount rate or investment rate of return.
  57. [57]
    The Pension Fund That Ate California | Negative Income Tax
    Feb 6, 2013 · Initially, the shift seemed to bolster the fund's assets: CalPERS's investment income rose from $1.5 billion in 1982 to $3.3 billion in 1985 to ...Missing: growth 1980s
  58. [58]
    The $500 billion California agency accountable only to itself
    Sep 23, 2025 · CalPERS is governed by 13 board members: six are elected by system members (two of which are up for election now), and three are appointed by ...
  59. [59]
    [PDF] CalPERS Conflict of Interest Code (PDF)
    This regulation and the attached Appendices, designating positions and establishing disclosure categories, shall constitute the conflict-of-interest code of the ...Missing: union influence
  60. [60]
    CalPERS - World Benchmarking Alliance
    During the assessed period the reported number of employees was 2853 and total assets corresponding to USD 515.3 billion were reported. Summary. CalPERS ranks ...
  61. [61]
    Marcie Frost - CalPERS
    Feb 21, 2024 · Marcie Frost is the chief executive officer (CEO) of CalPERS. She is the ninth CEO to head the Pension Fund.
  62. [62]
    Marcie Frost - Ceres
    Marcie Frost joined CalPERS as chief executive officer (CEO) in October 2016. She is the ninth CEO and second woman to head America's largest pension fund.
  63. [63]
    Former CalPERS CEO Sentenced To 54 Months' Imprisonment For ...
    May 31, 2016 · Buenrostro was originally charged by indictment on March 14, 2013, but later charged by superseding information on July 11, 2014, with a single ...Missing: ethics probe
  64. [64]
    Ex-CalPERS chief admits receiving $200,000 in bribes in paper bag ...
    What was new Friday was the blockbuster admission that Buenrostro took $200,000 in cash from Villalobos. In his written plea agreement, Buenrostro said ...Missing: probe | Show results with:probe
  65. [65]
    CalPERS CEO to earn $1 million after pension fund performance ...
    Sep 18, 2024 · Marcie Frost will receive a $667,320 bonus on top of her base pay of $578,000, the pension board announced today. That will bring her total pay ...<|separator|>
  66. [66]
  67. [67]
    CalPERS CEO pay reaching US$1.2M due to investment ...
    CalPERS CEO pay reaching US$1.2M due to investment performance boost: report. Marcie Frost, chief executive officer at the California Public Employees' ...
  68. [68]
    Divisions & Offices - CalPERS
    Oct 2, 2025 · The Office of Audit Services assists the CalPERS Board of Administration and chief executive officer in the effective and efficient management ...
  69. [69]
    [PDF] 2021 State Leadership Accountability Act Report - CalPERS
    Dec 16, 2021 · CalPERS' leadership groups are responsible for oversight of CalPERS' program area risks. Executive management meets monthly or more to review ...
  70. [70]
    CalPERS corruption: the cabal and the culture - Calpensions
    Mar 22, 2011 · The review describes how former CalPERS board member Fred Buenrostro, described as a Villalobos “puppet” by an ex-wife and girlfriend, used ...
  71. [71]
    CalPERS at centre of ethics probe - Private Equity International
    Buenrostro, who is employed by ARVCO, has also been named in another probe by the state's attorney general office. CalPERS launched a special review in 2009 ...
  72. [72]
    Calpers Has 'Very Strong Conviction' in Private Equity, CEO Says
    Jul 29, 2025 · The largest public pension plan in the US is committed to private equity, according to its CEO Marcie Frost. Private markets have become one of ...
  73. [73]
    Calpers CEO on expansion into private markets - CNBC
    Aug 7, 2025 · Marcie Frost, Calpers CEO, joins CNBC's 'Squawk on the Street' to discuss the fund's strategy shift to incorporate private markets, ...
  74. [74]
    CalPERs CEO Marcie Frost on Private Markets & Building Her Career
    Feb 20, 2025 · Topics included Marcie's current view of the role of private assets in CalPERS portfolio, Martina's initiative and growth areas for 2025.
  75. [75]
    CalPERS Will Increase Private Markets Investments
    Mar 19, 2024 · CalPERS' allocation for public equity will go to 37% of the fund and fixed income will be reduced to 28%. The Real Asset target is unchanged.
  76. [76]
    [PDF] Mid-Cycle Asset Liability Management Review - CalPERS
    Nov 8, 2023 · Adding leverage can improve diversification (see leverage discussion). ... Thus, the introduction of leverage serves to diversify Portfolio A.
  77. [77]
    [PDF] Item7b-01 - 2021-22 Enterprise Risk Management Plan - CalPERS
    OBJECTIVE. Fund the System through an integrated view of pension assets and liabilities by leading facilitation of the asset liability management (ALM) process.
  78. [78]
    [PDF] Risk Management Summary - CalPERS
    CalPERS shall develop a broad set of investment and actuarial risk measures and clear processes for managing risk.
  79. [79]
    [PDF] CalPERS Risk Management Summary - Jun 30, 2022
    Jun 30, 2022 · Ca/PERS shall develop a broad set of investment and actuarial risk measures and clear processes for managing risk. The path of returns matters, ...
  80. [80]
    Investment Organization - CalPERS
    Sep 19, 2025 · The Investment Office invests and manages CalPERS assets. The portfolio invests in stocks, bonds, real estate, private equity, inflation-linked assets.Missing: initial | Show results with:initial
  81. [81]
    [PDF] Use of Leverage in Strategic Asset Allocation | CalPERS
    Jul 17, 2017 · The use of leverage allows investors to meet their return target without decreasing the risk-reward ratio of their portfolio. ▫. Leverage leads ...
  82. [82]
    How CPP Investments uses leverage: Lessons for CalPERS
    Jan 24, 2022 · CPPI borrows money and adds leverage to the portfolio to get access to less risky assets. Increasing the fixed income allocation this way helps ...
  83. [83]
    CalPERS is Turning to Private Equity and Leverage to Boost ...
    Dec 6, 2021 · CalPERS argued in the recent presentation that leverage would improve diversification and reduce risk. “By and large, with the use of leverage ...
  84. [84]
    Side Letter: CalPERS reaps returns - Private Equity International
    Jul 21, 2025 · This comes on the heels of a target increase last year, when CalPERS raised its PE allocation goal to 17 percent from 13 percent. CalPERS' ...
  85. [85]
    CalPERS Reports Preliminary 9.3% Investment Return for 2023-24 ...
    Jul 15, 2024 · CalPERS Reports Preliminary 9.3% Investment Return for 2023-24 Fiscal Year ; PERF, 9.3 ; Public Equity, 17.5 ; Income, 3.7 ; Private Equity*, 10.9.
  86. [86]
    The “CalPERS effect” revisited again - ScienceDirect.com
    CalPERS is a recognized leader and major proponent of institutional shareholder activism. CalPERS activism began in the mid 1980s, under CEO Dale Hanson, with ...
  87. [87]
    [PDF] Update to The “CalPERS Effect” on Targeted Company Share Prices
    The annualized excess return is calculated using the composite cumulative excess returns from. Exhibit I through various time periods (1 Year, 2 Years, etc.).
  88. [88]
    [PDF] CalPERS Proxy Voting Guidelines (PDF)
    We will consider an against vote for the say-on-pay proposal if we identify a misalignment in pay-for-performance in the compensation plan. b. Qualitative ...
  89. [89]
    Proxy Voting - CalPERS
    Aug 1, 2024 · We vote our proxies in accordance with our Governance & Sustainability Principles, and publicly post our votes in advance of each company's shareowner meeting.
  90. [90]
    THE SHAREHOLDER WEALTH EFFECTS OF CALPERS' FOCUS ...
    Apr 11, 2005 · Shareholder activism can help to protect shareholder value by promoting sound corporate governance practices. As an active institutional ...
  91. [91]
    [PDF] Monitoring the Monitor: Evaluating CalPERS' Shareholder Activism
    My short-run analysis indicates that CalPERS activism yields small, but reliably positive, market reactions of 23 basis points (bps) on the date focus list ...
  92. [92]
    Reining in Activist Funds - Harvard Business Review
    These are laudable goals, but critics complain that the politicized fund is increasingly distracted from its entrusted mission: to maximize investment returns.<|control11|><|separator|>
  93. [93]
    The California Treasurer's Unwarranted Interference In Corporate ...
    May 24, 2024 · Unfortunately, such activism, if successful, can only spell disaster for those companies who are targeted. A recent example of this type of ...
  94. [94]
    The Evolution Of Sustainable Investing At CalPERS - Forbes
    Jul 27, 2024 · This report traces the origins of sustainable investing back to 1984 when it started its corporate governance reform program.
  95. [95]
    [PDF] Towards Sustainable Investment - TAKING RESPONSIBILITY
    In 2011, the CalPERS Board approved the adoption of a Total Fund process for integrating ESG issues as a strategic priority in the Investment Office. We adopted ...
  96. [96]
    [PDF] CalPERS' Governance & Sustainability Principles
    Clawback Policy: Companies should develop and disclose policies to recoup compensation made to executives during periods of fraudulent activity, inadequate.
  97. [97]
    California state pension fund extends tobacco divestment
    CalPERS voted this week to continue its ban on investing in tobacco companies and to sell off its last $550 million worth of tobacco-related investments.Missing: fossil fuels
  98. [98]
    [PDF] Agenda Item 5b – Attachment 6 - CalPERS
    Other studies have shown that tobacco stock divestments have generated negative results since the late 1990s when the issue became widespread in the United ...
  99. [99]
    Shame on California lawmakers for killing fossil fuel divestment bill ...
    Jun 21, 2024 · It's why CalPERS divested from tobacco producers, gun manufacturers and thermal coal companies years ago. If committee leadership won't give ...
  100. [100]
  101. [101]
    Infrastructure Investments Drive CalPERS' Returns
    For the fiscal year, public equities returned 11.5 percent, private equity 16.1 percent, and real estate 6.8%. The infrastructure investments performed notably ...
  102. [102]
    [PDF] CalPERS Trust Level Review, As of June 30, 2025 (PDF)
    Jun 30, 2025 · All performance reported net of investment expenses and annualized for periods greater than 1-Yr. 1 FYTD performance is not shown for the Target ...
  103. [103]
    CalPERS Climate Solution Commitments Surpass $53 Billion - CA.gov
    Jan 14, 2025 · CalPERS announced Monday it has committed more than $53 billion toward investing in climate solutions as part of a growing global transition toward a low- ...
  104. [104]
    CalPERS Announces $100 Billion Net Zero Pledge and New ...
    Nov 13, 2023 · The new effort will commit $100 billion toward climate solutions by 2030 and ensure corporate accountability through the sale of investments ...
  105. [105]
    CalPERS defends inclusion of oil giants in climate solutions portfolio
    Mar 12, 2025 · “The goal of CalPERS' $100 Billion Climate Action Plan is to help provide the capital needed to finance the global energy transition,” he said.
  106. [106]
    ESG and CalPERS Sub-par Investment Returns
    Aug 16, 2023 · CalPERS' 5.8% return is subpar compared to the market, and even long-term, it underperformed. ESG programs did not enhance returns, possibly ...
  107. [107]
    [PDF] CalPERS' Investment Strategy on Climate Change
    CalPERS' strategy includes engagement to reduce emissions, advocacy for low-carbon policies, and integration of climate risk into investment decisions.
  108. [108]
    NEW BRIEF: CalPERS' Political Agenda Puts Taxpayers and ...
    Sep 4, 2024 · In addition to questionable investment decisions, CalPERS is also engaged in ideological battles with its shareholder activism, such as the ...Missing: criticisms overreach
  109. [109]
    CalPERS continues to play politics despite poor performance
    May 26, 2024 · The move came because the company took two ESG ... CalPERS regularly succumbs to political pressure and has consistently bad performance.
  110. [110]
    2701 - CalPERS Contribution Rates and Benefit Formulas
    The three main sources used to fund CalPERS retirement benefits are from employee retirements contributions, employer contributions, and investment returns.
  111. [111]
    [PDF] NORMAL COST CHART - CalPERS
    For example, a member earning $6,000 a month with an 8% contribution rate and a breakpoint of $513 will pay $438.96 and have an effective contribution rate of ...
  112. [112]
    Public Agency PEPRA Member Contribution Rates FAQs - CalPERS
    Jan 17, 2025 · By law, the PEPRA member contribution rate is 50% of the total normal cost of the PEPRA member benefits. What determines whether normal cost ...
  113. [113]
    2024-25 State Employer and Employee Contribution Rates - CalPERS
    Jul 2, 2024 · For 2024-25, employer rates range from 31.39% (State Miscellaneous) to 71.21% (Highway Patrol). Employee rates vary, with PEPRA members ...
  114. [114]
    Required Employer Contributions - CalPERS
    Jun 16, 2025 · Required Employer Contributions ; State Miscellaneous, 31.42% ; State Industrial, 21.42% ; State Safety, 22.85% ; State Peace Officer/Firefighter ...
  115. [115]
    Public Agency Required Employer Contributions - CalPERS
    The minimum required employer contribution includes the sum of two components: Normal Cost (NC) Rate, which represents the annual cost of service accrual for ...
  116. [116]
    [PDF] Circular Letter #200-056-08 - CalPERS - CA.gov
    Nov 18, 2008 · The negative 5.1 percent return for fiscal year. 2007/2008 will first be reflected in the public agency employer contribution rates applicable ...Missing: history post-
  117. [117]
    2025-26 State Employer and Employee Contribution Rates - CalPERS
    Jun 6, 2025 · Employer Contributions ; State Miscellaneous, 31.32%, 0.10% ; State Industrial, 20.54%, 0.88% ; State Safety, 21.67%, 1.18% ; State Peace Officers & ...
  118. [118]
    2025-26 School Employer and Employee Contribution Rates
    Jun 6, 2025 · The employer contribution rate is 26.81%. Employee rates are 8.00% for PEPRA members and 7.00% for classic members.<|separator|>
  119. [119]
    CalPERS panel OKs 50 percent employer rate hike - Capitol Weekly
    Apr 17, 2013 · A CalPERS committee yesterday approved raising employer rates roughly 50 percent over the next seven years, replacing actuarial methods that ...
  120. [120]
    As cost of CalPERS pensions increases, Newsom offsets cost
    Apr 15, 2024 · California's bill for CalPERS pensions is increasing, and Gov. Gavin Newsom wants to use a previous debt payment for next year's expenses.
  121. [121]
    [PDF] 2025 Review of PERF Actuarial Assumptions - CalPERS
    Apr 4, 2025 · • Reviews actuarial assumptions relative to recent past ... First Reading on Recommended: Proposed Reference Portfolio, Active.Missing: early | Show results with:early
  122. [122]
    Public pensions are mixing risky investments with unrealistic ...
    Feb 5, 2024 · By using an inappropriate discount rate, public employers have obscured the real long-term costs. “That's enabled politicians to kick the can ...
  123. [123]
    [PDF] FAC Agenda Item 6b, PERF Actuarial Assumptions ... - CalPERS
    Sep 16, 2025 · This agenda item contains the preliminary recommendation for new actuarial assumptions as well as a draft copy of the experience study report.Missing: early | Show results with:early
  124. [124]
    [PDF] FAC Agenda Item 6b, 2025 PERF Actuarial Assumptions ... - CalPERS
    Jun 30, 2024 · 2025 Experience Study. Actuarial Assumptions. The discount rate assumption is studied during asset-liability management cycle. Experience. Study.
  125. [125]
    Actuarial Resources - CalPERS
    Aug 2, 2024 · CalPERS provides the latest available three years of actuarial valuation reports which are used to disclose funded status and determine employer ...Missing: early | Show results with:early
  126. [126]
    Governmental Accounting Standards Board (GASB) - CalPERS
    Sep 22, 2025 · Learn how statements issued by the Governmental Accounting Standards Board (GASB) affect the way pension liabilities are reported.
  127. [127]
    [PDF] Your CalPERS Benefits - Planning Your Service Retirement
    Starting at your minimum retirement age, your benefit factor increases every quarter year up to a maximum age . For example, if your retirement formula is 2% at ...<|separator|>
  128. [128]
    [PDF] Retirement Formulas and Benefit Factors - 2% at 62
    The benefit factor is the percentage of pay for each year of service, determined by age and formula. The 2% at 62 formula has a minimum retirement age of 52.Missing: defined | Show results with:defined
  129. [129]
    CalPERS 101: Your Pension and the Vesting System
    which means ownership in a retirement plan — you must meet two requirements: age and service credit. That means you must reach a certain age and ...Missing: structure portability
  130. [130]
    Cost-of-Living Adjustment (COLA) - CalPERS
    Jun 27, 2025 · Example 1. The example will use the following data to calculate the COLA increase on May 1, 2025: Retirement year: 2023. COLA Percentage: 2%
  131. [131]
    [PDF] Facts at a Glance, Retirement Plan Members FY 2023-24 - CalPERS
    (FY 2023–24). 60.4% of all service retirees receive $3,500/mo or less. Average Retirement Payments by Employer (FY 2023–24). Avg. Avg. State School. PA2.
  132. [132]
    Deferred Compensation - CalPERS
    Dec 6, 2024 · The CalPERS 457 Plan is a voluntary deferred retirement savings plan that allows you to defer any amount, subject to annual limits, from your paycheck.
  133. [133]
    CalPERS 457 Plan - CA.gov
    Sep 25, 2025 · The CalPERS 457 Plan provides employees a low-cost, convenient way to save for retirement through payroll deductions.
  134. [134]
    Health Benefits for Employers - CalPERS - CA.gov
    Oct 16, 2025 · Effective July 1, 2025, the CalPERS Board of Administration set the PEMHCA administrative fee to 0.08%. This administrative fee is calculated on ...<|separator|>
  135. [135]
    CalPERS Announces Health Plan Premiums for 2025 Along With ...
    Jul 16, 2024 · The CalPERS Board of Administration has approved health plan premiums for calendar year 2025, at an overall weighted premium increase of 10.79%.Missing: post- | Show results with:post-
  136. [136]
    CalPERS Health Program
    Oct 16, 2025 · We require that you provide a contribution toward all eligible employees and retirees, but there is flexibility so you can control your costs.
  137. [137]
    California Employers' Retiree Benefit Trust (CERBT) Fund - CalPERS
    Sep 19, 2025 · CERBT is a GASB-compliant trust fund that reports its financial statements in compliance with GASB OPEB standards.
  138. [138]
    [PDF] The California Employers' Retiree Benefit Trust Fund at CalPERS
    More than 600 California public employers participate in the CERBT program to pre-fund OPEB liabilities, such as retiree health benefits. More employers.
  139. [139]
    Rising health care costs fuel California's $91.5 billion retiree liability
    Aug 9, 2025 · California's retiree benefit liability reaches $91.5B as rising health care costs and federal regulations drive the increase.
  140. [140]
    Long-Term Care - CalPERS
    Oct 10, 2025 · CalPERS long-term care coverage helps participants pay for the cost of care when they need assistance with the activities of daily living.
  141. [141]
    CalPERS Long-Term Care - CalHR Website - CA.gov
    CalPERS has temporarily suspended enrollment for the LTC program due to the current uncertainty in the long-term care market. For policyholder information, ...
  142. [142]
    CalPERS Long-Term Care Program - LTC Portal
    Therefore, until further notice, we are no longer accepting new applications for coverage.
  143. [143]
    Service & Disability Retirement - CalPERS
    Feb 28, 2025 · Learn about the benefits and application process for service retirement, disability, and industrial disability retirement.Retirement Planning Checklist · Social Security & Your... · Special Power of Attorney
  144. [144]
    [PDF] Local Safety Disability Retirement Resource Guide | CalPERS
    Industrial Disability Retirement (IDR) is for members who can no longer perform their usual job duties due to a work-related injury or illness. This type of ...
  145. [145]
    CAL PERS Industrial Disability Retirement (IDR) - Wells Law
    The primary benefit of IDR is that the first 50% of monthly gross earnings is non-taxable; in another words, the first 50% of your retirement is non-taxable. If ...<|separator|>
  146. [146]
    CalPERS Disability Retirement FAQs
    CalPERS reports all non-industrial disability retirement as ordinary income, meaning that it is generally going to be subject to both Federal (IRS) and State ( ...
  147. [147]
    [PDF] Disability Retirement Election Application - CalPERS - CA.gov
    There is no tax advantage to receiving a non-industrial disability retirement . The only type of pension that CalPERS reports to tax authorities as “tax exempt” ...
  148. [148]
    Death Benefits - CalPERS
    Sep 26, 2023 · CalPERS members are eligible for various death benefits. Death benefits range from a simple return of contributions (plus interest) to a monthly allowance.
  149. [149]
  150. [150]
    [PDF] Pre-Retirement Survivor Benefits: For Active and Inactive Members
    May 1, 2025 · If you are a survivor of a public agency safety member, please call CalPERS toll free at 888 CalPERS (or 888-225-7377) to find out if you are ...
  151. [151]
    [PDF] Post-Retirement Survivor Benefits: For Retired Members | CalPERS
    Dec 1, 2023 · Surviving family members not enrolled in the retiree's health plan may be eligible to enroll within 60 days of the retiree's death, or during ...
  152. [152]
    [PDF] Service Retirement Frequently Asked Questions - CalPERS
    Survivor continuance is an employer contracted benefit. They would contract to pay an eligible survivor 25% or 50% of your unmodified allowance. You must have ...
  153. [153]
    Cost-of-Living Adjustment (COLA) - CalPERS
    May 1, 2024 · Eligible retirees, including survivors and beneficiaries who receive a monthly benefit, receive COLA in their May 1 retirement check.
  154. [154]
    CalPERS Announces Preliminary 11.6% Return for 2024-25 Fiscal ...
    ... 2025, bringing the Public Employees' Retirement Fund (PERF) total assets under management to approximately $556.2 billion. The strong return beat the fund's ...
  155. [155]
    CalPERS Reports 11.6% Return in Fiscal 2025 - Ai-CIO
    Jul 14, 2025 · The California Public Employees' Retirement System announced Monday its Public Employees' Retirement Fund achieved an 11.6% return in fiscal 2025.<|separator|>
  156. [156]
    [PDF] FAC Agenda Item 5d, State Valuation and Employer ... - CalPERS
    Apr 14, 2025 · From June 30, 2023 to June 30, 2024 the funded ratio of the State plans, in aggregate, increased by 3.3% to 75.3% (72.0% as of June 30,. 2023) ...
  157. [157]
    How CalPERS' 11.6% Return Impacts Your Unfunded Pension ...
    Jul 25, 2025 · The 11.6% investment return for FY 2025 translates into 4.8% of excess earnings over the 6.8% discount rate. This helps lower UAL balances and ...
  158. [158]
    California should learn from past mistakes made with unfunded ...
    Apr 21, 2022 · California has a prior negative experience with unfunded benefit increases. In 1999, the state adopted Senate Bill 400, which increased public ...Missing: underfunding primary causes
  159. [159]
    [PDF] Pensions and California Public Schools - Stanford SCALE
    In the late 1990s and early 2000s there were widespread benefit ... costs; rising CalPERS costs (Nation, 2017), along with largely unfunded retiree health benefit.
  160. [160]
    CalPERS state worker rate increase: $487 million | Calpensions
    Apr 9, 2015 · The employer contribution rate would be 11.847 percent of pay, up from 11.771 percent. ... How about early 2008? How about right now, with ...
  161. [161]
    [PDF] How California's Public Pension System Broke (and How to Fix It)
    The state of the economy or the stock market is often blamed for poor public pension system health. In reality, pension fund underperformance merely unmasks the ...
  162. [162]
    [PDF] Public-Pensions-in-Marin-Brief-2-FINAL.pdf
    1990, and unfunded benefit enhancements enacted in the late 1990s and early 2000s (“Post-1990 ... contribution holidays are prohibited, so that employers ...<|separator|>
  163. [163]
    [PDF] 2024 Annual Review of Funding Levels and Risks - CalPERS
    current required payments toward existing unfunded accrued liability bases will be gradually eliminated as individual UAL bases are fully paid-off. 3. the ...
  164. [164]
    [PDF] How California's Public Pension System Broke (and How to Fix it)
    California's pension system broke due to its defined-benefit structure, generous benefit increases, and unfunded liabilities, with no insurer of last resort.
  165. [165]
    California's largest public pension fund still underfunded
    Mar 2, 2022 · The lifespan of the average man in the CalPERS system grew from 81.4 to 85 years from 2004 to 2021, according to the system's experience ...Calpers' Financial Situation · How Calpers Got Here · Calpers' LiabilitiesMissing: demographic | Show results with:demographic
  166. [166]
    [PDF] 2023 Annual Review of Funding Levels and Risks | CalPERS
    This report is intended to assist the CalPERS Board of Administration (board), participating employers and other stakeholders in assessing the soundness and ...Missing: recognition 2000s
  167. [167]
    CalPERS gets candid about 'critical' decade ahead - Calpensions
    Aug 26, 2019 · Debt can result from several things, such as expecting longer average life spans that increase total pension costs. But the big one is ...Missing: demographic shifts
  168. [168]
    Managing the Unfunded Accrued Liability - CalPERS - CA.gov
    Sep 26, 2024 · We provide tools that public agencies can use to proactively manage a pension plan's Unfunded Accrued Liability. These tools allow agencies ...
  169. [169]
    California Employers' Pension Prefunding Trust (CEPPT) Fund
    Oct 13, 2025 · The CEPPT provides employers an uncomplicated, low-cost investment and administration program, high-quality service, compliance reporting, and education.
  170. [170]
    Asset Liability Management (ALM) - CalPERS
    Aug 11, 2025 · The goal of the ALM process is to balance the expected cost of future pension payments with the expected future investment returns. During the ...
  171. [171]
    CalPERS Funding Risk Mitigation Policy Frequently Asked Questions
    Oct 16, 2024 · The CalPERS Board approved a change to the Funding Risk Mitigation Policy in April 2024 to remove the automatic change to the discount rate. ...
  172. [172]
    [PDF] 2022 Annual Review of Funding Levels and Risks - CalPERS - CA.gov
    A typical CalPERS plan that is currently 70% funded based on a 6.8% discount rate, would be around 40%-45% funded based on current termination rates. This ...<|separator|>
  173. [173]
    CalPERS Investment Rate of Return Assumptions and Oakland's ...
    May 22, 2025 · That was nonsense. There is a nefarious purpose behind CalPERS selecting unrealistically-high expected rates of return. Employees and taxpayers ...
  174. [174]
    SEIU-endorsed David Miller and Troy Johnson elected to the ...
    In Position A, David Miller won re-election with 54% of the vote. In Position B, Troy Johnson beat incumbent Jose Luis Pacheco 52% to 33%. “CalPERS members can ...
  175. [175]
    CalPERS members voted in an expensive board election. Here's ...
    Oct 2, 2025 · Troy Johnson won with 52% and David Miller 54%, flipping one seat and holding another as labor unions continue to influence CalPERS board.
  176. [176]
    Gov. Brown: CalPERS Vote Undermines Previous Pension Reforms
    Aug 21, 2014 · The board of the California Public Employees' Retirement System (CalPERS), the nation's largest pension fund, voted Tuesday to approve 99 ...
  177. [177]
    SEC Charges Former CalPERS CEO and Friend With Falsifying ...
    Apr 23, 2012 · The SEC alleges that former CalPERS CEO Federico R. Buenrostro and his friend Alfred JR Villalobos fabricated documents given to New York-based private equity ...Missing: 2011 | Show results with:2011
  178. [178]
    Stench of CalPERS' financial scandal lingers - Los Angeles Times
    Mar 18, 2011 · CalPERS has had a particular problem with a placement agent named Alfred Villalobos, a former member of the CalPERS board who hired himself ...
  179. [179]
    CalPERS scandal detailed in report - SFGATE
    Mar 20, 2011 · It has since forbidden the payment of placement agent fees, obtained $300 million in refunds and reductions of previously paid fees, and ...
  180. [180]
    CalPERS and Villalobos: The end of private equity's 'golden years'
    Jan 20, 2015 · CalPERS responded to the scandal by sponsoring legislation requiring placement agents to register as lobbyists and banning contingency fees ...
  181. [181]
    Report details corruption at CalPERS - Pensions & Investments
    Mar 14, 2011 · Mr. Buenrostro signed dubious statements claiming CalPERS knew of Mr. Villalobos' fees as a placement agent representing investment clients who ...
  182. [182]
    CalPERS posts 9.3% gain for 2024, but misses its 1-year benchmark
    Jul 15, 2024 · The California Public Employees' Retirement System reported a preliminary 9.3% gain for its latest fiscal year, one percentage point below its benchmark.
  183. [183]
    New Study Finds ESG Funds Underperform Broader Investment ...
    May 22, 2019 · Analyzing the 18 funds with a 10-year track record, the study concludes that a $10,000 ESG portfolio would be 43.9 percent smaller compared to ...
  184. [184]
    [PDF] Public Pension Fund Activism and Firm Value - Manhattan Institute
    Sep 20, 2015 · This paper, consistent with earlier research, finds that public pension funds' ownership is associated with lower firm value, as measured by ...
  185. [185]
    Of What Value Are Shareholder Proposals Sponsored by Public ...
    Public pension fund proposals signal management's inability to negotiate, causing a short-term wealth decrease, and repeated proposals have negative long-term ...
  186. [186]
    The impact of public opinion on board structure changes, director ...
    This study hypothesizes that public naming by CalPERS damages the reputations of management and directors at these companies, and these companies respond by ...
  187. [187]
    CalPERS board's divestment dilemmas - Top1000funds.com
    Jan 14, 2020 · For example, CalPERS has lost around $3.5 billion of returns by not investing in tobacco since 2001. A decision based on a view at the time (and ...
  188. [188]
    New Study Shows Oil, Coal and Gas Investments Drove Over ... - 350
    Nov 5, 2019 · A new study shows that three major state pension funds in California and Colorado (CalSTRS, CalPERS and PERA), collectively lost over $19 billion in retirement ...Missing: missed | Show results with:missed
  189. [189]
    Financial case for pensions to dump fossil fuels in California ... - IEEFA
    Mar 2, 2023 · Information from two giant California pension funds, CalSTRS and CalPERS, has been unreliable, with distorted claims.
  190. [190]
    Economic Impacts of CalPERS Pensions in California, FY 2022-23
    May 5, 2025 · The economic impact of CalPERS pension spending in the state increased by more than $2.5 billion, reaching a total of $30.2 billion in 2022.Missing: irresponsibility | Show results with:irresponsibility
  191. [191]
    Public Pension Liabilities in California
    Over the past twenty years, CalSTRS' unfunded liability has increased more than $65 billion and the CalPERS liability has grown by more than $63 billion.
  192. [192]
    Undoing public pension reforms would cost California taxpayers
    Aug 4, 2025 · The proposals to undo PEPRA reforms would reintroduce long-term fiscal risks and obligations to future generations.Missing: burden irresponsibility
  193. [193]
    News | Association of California State Supervisors (ACSS)
    Jan 10, 2025 · 2025-26 Proposed State Budget: Fully Balanced with a Modest Surplus ... In addition to the $9.1 billion state employer contribution to CalPERS for ...
  194. [194]
    CalPERS Unfunded Liability | City of Claremont, CA
    The current year's payments towards the City's unfunded CalPERS pension liabilities total approximately $3.75 million.<|separator|>
  195. [195]
    CalPERS Challenge | City Manager's Office - City of Riverside
    The City anticipates its annual retirement expenditures to increase by 35.35% from approximately $73.1 million to $98.9 million.
  196. [196]
    Can California Save Itself From A Pension Disaster?
    Jan 26, 2018 · Cities such as Los Angeles and San Jose are now contributing well over 10% of their budgets to pensions, and CalPERS is charging smaller cities ...
  197. [197]
    Spiraling pension costs still crowding out city services
    Pension costs are crowding out city services, leading to higher taxes, fewer services, and cuts to community services, park systems, and road improvements.
  198. [198]
    15 percent of private industry workers had access to a defined ...
    Apr 19, 2024 · In March 2023, 15 percent of private industry workers had access to a defined benefit plan. Defined benefit plans provide employees with guaranteed retirement ...
  199. [199]
    The Disappearing Defined Benefit Pension and Its Potential Impact ...
    This article uses a microsimulation model to estimate how freezing all remaining private-sector and one-third of all public-sector defined benefit ( DB ) ...Missing: CalPERS signs
  200. [200]
    Pension or 401(k)? Retirement Plan Trends in the U.S. Workplace
    Mar 20, 2025 · An analysis describes the declining prevalence of defined-benefit pensions in favor of defined-contribution retirement plans in the U.S. ...
  201. [201]
    State of Pensions 2025 - Equable Institute
    In 2025, the national average funded ratio will increase from 78.1% to 83.1% and total unfunded liabilities will decrease from $1.5 trillion to $1.2 trillion.
  202. [202]
    [PDF] State of Pensions 2025 | Equable Institute
    Jul 14, 2025 · The 2025 aggregate state and local pension plan funded ratio (81.4%) is an incremental improvement from 2024. This is the third straight year ...
  203. [203]
    Public Pensions in California
    California's largest public pensions have significant unfunded liabilities. The largest funds at CalPERS and CalSTRS have reported gaps of more than $138.9 ...<|control11|><|separator|>
  204. [204]
    Pension Myths: The Funded Status of Pension Plans Does Not ...
    A common misunderstanding is that pension fund financing works like Social Security, but that's actually not the case. Social Security uses contributions ...
  205. [205]
    Retirement Plans: Pensions vs. Social Security - Investopedia
    Both pensions and Social Security provide an income stream to retirees, but they differ widely on how they're structured and funded. Learn the differences.An Overview · Pensions · Social Security · Key Similarities
  206. [206]
    [PDF] The 80% Pension Funding Myth - American Academy of Actuaries
    Social insurance programs, particularly pay-as-you-go programs like Social Security, also do not have a goal of 100% advance funding. Private-sector pension ...<|control11|><|separator|>