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
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