Select Committee on Pension Policy
Page Heading
Pension Education and Overview
Page Content
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 |
TRS |
Teachers' Retirement System |
VFF |
Volunteer Fire Fighters |
WSPRS |
Washington State Patrol Retirement Systems |
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