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Predicting Agency Contributions For The Federal Employment Retirement System (Fers) Fund, Raymond L. Mims Ii

Theses and Dissertations

The Federal Employment Retirement System is a pension fund for federal employees and is managed by the United States Office of Personnel and Management (OPM). Each year OPM publishes an annual Civil Service Retirement and Disabilities Fund (CSRDF) report that provides information on the health of the fund. The report contains historical cash flows from income provided by contributions to the fund from employees, agencies, and the U.S. Treasury. Additionally, the report shows actuarial valuations of the total liabilities owed to all current employees and annuitants. The actuaries at OPM use their estimates to provide projections needed to maintain the …