Select Committee on Pension Policy
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Pension Education and Overview
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General Pension Acronyms
| AFC |
Average Final Compensation |
| COLA |
Cost Of Living Adjustment |
| CTF |
Commingled Trust Fund |
| DB |
Defined Benefit |
| DC |
Defined Contribution |
| DCP |
Deferred Compensation Program |
| DRS |
Department of Retirement Systems |
| ERF |
Early Retirement Factor |
| GASB |
Governmental Accounting Standards Board |
| OPEB |
Other Post-Employment Benefits |
| OSA |
Office of the State Actuary |
| PFC |
Pension Funding Council |
| ROR |
Rate of Return |
| TAP |
Total Allocation Portfolio |
| WSIB |
Washington State Investment Board |
| YOS |
Years of Service |
Actuarial Acronyms
| ASOP |
Actuarial Standards of Practice |
| AVA |
Actuarial Value of Assets |
| AVR |
Actuarial Valuation Report |
| EANC |
Entry Age Normal Cost |
| MVA |
Market Value of Assets |
| PBO |
Pension Benefit Obligation |
| PUC |
Projected Unit Credit |
| PVFB |
Present Value of Future Benefits |
| PVFS |
Present Value of Future Salaries |
| UAAL |
Unfunded Actuarial Accrued Liability |
Retirement System Acronyms
| HERP |
Higher Education Retirement Plan |
| JRA |
Judicial Retirement Account |
| LEOFF |
Law Enforcement Officers and Fire Fighters |
| PERS |
Public Employees' Retirement System |
| PSERS |
Public Safety Employees' Retirement System |
| SERS |
School Employees' Retirement System |
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TRS |
Teachers' Retirement System |
| VFF |
Volunteer Fire Fighters |
| WSPRS |
Washington State Patrol Retirement Systems |
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