Acton-Boxborough Regional School District Schedule of the Special Funding Amounts of the Net Pension Liability Massachusetts Teachers’ Retirement System
Schedule of the special funding amounts
The Commonwealth of Massachusetts is a nonemployer contributor and is required by statute to make all actuarially determined employer contributions on behalf of the member employers which creates a special funding situation. Therefore, there is no net pension liability to recognize. This schedule discloses the Commonwealth's 100% share of the associated collective net pension liability; the portion of the collective pension expense as both a revenue and pension expense recognized; and the Plan's fiduciary net position as a percentage of the total liability.
Expense and Revenue
Commonwealth's 100% Share of the Associated Net Pension Liability
Plan Fiduciary Net Position as a Percentage of the Total Liability
Recognized for the Commonwealth's Support
Measurement Date June 30,
156,197,748$
14,584,205 12,828,048 11,233,040 20,756,860 17,868,892 13,801,171 13,674,131 12,954,032 9,611,351
58.48% 57.75% 62.03% 50.67% 53.95% 54.84% 54.25% 52.73% 55.38%
2023………………$ 2022……………… 2021……………… 2020……………… 2019……………… 2018……………… 2017……………… 2016……………… 2015………………
155,945,609 139,982,835 168,052,248 147,351,210 136,192,824 131,012,265 126,992,148 118,499,343
Note: this schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available.
See notes to required supplementary information. 66
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