County of Sierra

Summary for year 2015
VariableIndependentCalPERS PlansIndependent PlansAll PlansAll Plans, Including POBMiscellaneousSafety Plan
POB Liability$3,567,000$3,567,000$3,567,000
Market Liability$111,320,581$83,749,904$27,570,677
Value of Assets$51,523,639$38,738,034$12,785,605
Market Pension Debt$59,796,942$45,011,870$14,785,072
Discount Rate for Market Liability3.250%3.250%3.250%
Market Funded Ratio46.3%46.3%46.4%
VariableIndependentCalPERS PlansIndependent PlansAll PlansAll Plans, Including POBMiscellaneousSafety Plan
Actuarial Liability$67,183,643$51,140,117$16,043,526
Actuarial Pension Debt$15,660,004$12,402,083$3,257,921
Actuarial Funded Ratio76.7%75.7%79.7%
VariableIndependentCalPERS PlansIndependent PlansAll PlansAll Plans, Including POBMiscellaneousSafety Plan
Market Pension Debt/Household$41,729$31,411$10,318
Market Pension Debt/Capita$20,154$15,171$4,983
Actuarial Pension Debt/Household$10,928$8,655$2,273
Actuarial Pension Debt/Capita$5,278$4,180$1,098