FY2026 Superintendents Preliminary Budget Final-1

Acton-Boxborough Regional School District Schedule of the District’s Proportionate Share of the Net Pension Liability Middlesex County Retirement System

Schedule of the District’s proportionate share of the net pension liability

Net pension liability as a percentage of

Plan fiduciary net position as a percentage of

Proportionate share of the net pension liability (asset)

Proportion of the net pension liability (asset)

covered-

the total

pension liability

Measurement Date

Covered payroll

employee payroll

December 31, 2023……… 1.91% $ 32,314,927 $

16,789,694

192.47%

55.21%

32,804,832

15,291,181

214.53%

52.61%

December 31, 2022……… 1.93%

24,866,009

14,699,280

169.16%

61.14%

December 31, 2021……… 1.85%

30,083,545

15,468,104

194.49%

53.42%

December 31, 2020……… 1.96%

31,360,065

14,855,796

211.10%

49.45%

December 31, 2019……… 1.96%

29,957,174

13,431,428

223.04%

46.40%

December 31, 2018……… 1.92%

27,084,083

12,887,573

210.16%

49.27%

December 31, 2017……… 1.91%

27,434,445

12,732,786

215.46%

45.49%

December 31, 2016……… 1.94%

23,515,180

12,897,778

182.32%

46.13%

December 31, 2015……… 1.82%

21,781,913

12,401,710

175.64%

47.65%

December 31, 2014……… 1.82%

See notes to required supplementary information. 64

335

Made with FlippingBook Digital Publishing Software