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    PUBLIC SCHOOL EMPLOYEES’ RETIREMENT SYSTEM (PSERS)

    Employer GASB 75 Information

    Questions regarding the GASB 75 information provided by PSERS may be directed to RA-PSERSEMPACCT@pa.gov

    Release of the 2024​ GASB 75 information as provided by PSERS, can be found on the Employer News page.

    Links to information about GASB 75:

     

    GASB Statement No. 75  (Accounting and Financial reporting for Postemployment Benefits Other Than Pensions)

    GASB Implementation Guide No 2017-3  (Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)

    Additional PSERS Documents

    GASB 74 Accounting Valuation

    Actuarial Valuation 

     

    PSERS Employer Bulletin Articles

    New GASB standards that affect PSERS and PSERS Employers ​