Pensions

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Chicago mayor mum on looming pension issues in budget address

This article discusses Mayor Rahm Emanuel’s FY2015 Budget announcement for the…

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Chicago Pension Deficit More Than Tripled Since 2003, Group Says

This article covers the Civic Federation’s annual Status of Local Pensions report that looks at the funding levels of ten Chicago-area public…

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Chicago pension crisis balloons, underscoring calls for reform

This article covers the Civic Federation’s Status of Local Pensions report that annually examines the most recent audited data available for ten…

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Status of Local Pension Funding Fiscal Year 2012

Chicago-area public employee pension funding levels continued to decline in FY2012, with total unfunded liabilities for the ten funds analyzed rising to $37.2 billion from $32.0 billion in FY2011. On average, the ten funds analyzed had an…

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Unfunded Pension Liabilities Per Capita for State and Local Funds Reach Nearly $20,000 Per Chicago Resident

A Civic Federation report released today examines the continued funding decline of Chicago-area public employee pension funds. For all pension funds supported by the taxes of Chicago residents, including statewide funds, total unfunded…

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Pension Funding Basics: Investment Rate of Return

The declining health of public employee pension funds throughout the State of Illinois is primarily due to two causes: inadequate employer contributions over a sustained period and recent investment losses. This blog will discuss the role…

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Pension Funding Basics: Assets and Liabilities

The most basic question about a pension fund is whether its assets are sufficient to cover total liabilities incurred. In this blog post, we examine the aggregate pension liabilities and Other Post…

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Illinois Bond Disclosures Show Risk of Pension Borrowing

Information included in recent bond disclosures by the State of Illinois indicate that the pension obligation bonds (POBs) sold in 2003 primarily to boost the retirement systems’ assets have earned the minimum investment returns needed to…

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Pension Funding Basics: Unfunded Liabilities as a Percentage of Payroll

The difference between a pension fund’s assets and accrued liabilities is known as the unfunded liability. The unfunded actuarial accrued liability (UAAL)

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City Releases Annual Financial Analysis for 2014: Budget Projections Do Not Include Increase in Police and Fire Pension Fund Payments

This week the City of Chicago released its Annual Financial Analysis for 2014. According to an…