Contra Costa County Employees' Retirement Association
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Office Hours

Monday through Friday, 
8 a.m. to 5 p.m. 
The office is closed between 12 Noon and 12:30 p.m. for lunch.

The CCCERA office is located at;
1355 Willow Way
Suite 221
Concord, CA 94520
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Financial

Actuarial Reports

Overview

Actuarial Reports

CCCERA contracts with an independent actuarial consulting firm to act as the plan’s actuary.

Actuarial Valuations

Each year the actuary completes an actuarial valuation, which is presented to the Board. Based on the results of the annual actuarial valuation, the Board recommends new member and employer contribution rates to the county Board of Supervisors and the governing body of the other plan sponsors. The most recent actuarial valuation was performed by Segal Consulting, as of December 31, 2023.

December 31, 2023 Actuarial Valuation
December 31, 2022 Actuarial Valuation
December 31, 2021 Actuarial Valuation
December 31, 2020 Actuarial Valuation
December 31, 2019 Actuarial Valuation
December 31, 2018 Actuarial Valuation
December 31, 2017 Actuarial Valuation
December 31, 2016 Actuarial Valuation
December 31, 2015 Actuarial Valuation
December 31, 2014 Actuarial Valuation
December 31, 2013 Actuarial Valuation
December 31, 2012 Actuarial Valuation
December 31, 2011 Actuarial Valuation
December 31, 2010 Actuarial Valuation
December 31, 2009 Actuarial Valuation

Actuarial Experience Studies

On a triennial basis, the actuary also conducts an experience study of the members of CCCERA and makes recommendations to the Board on all economic and non-economic assumptions.

Actuarial Experience Study 2018-2020
Actuarial Experience Study 2015-2017
Review of Economic Actuarial Assumptions for the December 31, 2015 Actuarial Valuation
Actuarial Experience Study 2012-2014
Actuarial Experience Study 2010-2012

Actuarial Audits

CCCERA also contracts with a second actuarial consulting firm to perform actuarial audits of the plan’s principal actuary. The most recent actuarial audit was performed by Cheiron, as of December 31, 2023.

Actuarial Audit as of December 31, 2023
Actuarial Audit as of December 31, 2018
Audit of Experience Study 2015-2017
Actuarial Audit as of December 31, 2012
Actuarial Audit as of December 31, 2007

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December 31, 2022 Actuarial Valuation
Adopted by the Board on August 9, 2023

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December 31, 2021 Actuarial Valuation
Adopted by the Board on August 10, 2022

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December 31, 2017 Actuarial Valuation
Adopted by the Board on September 12, 2018

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December 31, 2016 Actuarial Valuation
Adopted by the Board on August 9, 2017

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December 31, 2015 Actuarial Valuation
Adopted by the Board on October 20, 2016

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December 31, 2014 Actuarial Valuation
Adopted by the Board on July 8, 2015

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December 31, 2013 Actuarial Valuation
Adopted by the Board on October 8, 2014

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CCCERA’s Actuarial Funding Policy
See CCCERA's Actuarial Funding Policy, amended May 22, 2019

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Outside Actuarial Items
See reports from outside experts regarding public retirement plan funding

California Actuarial Advisory Panel

The California Actuarial Advisory Panel (CAAP) was established by the legislature to provide impartial and independent information on pensions, other postemployment benefits, and best practices to public agencies. This document is intended as advice to actuaries and retirement boards in the setting of funding policy.

Disclaimer

CCCERA makes no representations or warranties, expressed or implied, with respect to the materials found at this site. It is intended for general information purposes only. In addition, CCCERA cannot and does not represent that the information on this website is current. While CCCERA has made every reasonable effort to offer the most current information possible, inadvertent errors can occur.

CCCERA is governed by California law as well as the Internal Revenue Code and various rules and regulations, all of which are complex and subject to change. In the event of any conflict between these governing authorities and the information on this website, the governing authorities have precedence. Site users are strongly encouraged to consult with a CCCERA representative about specific issues and not rely on the general information contained in this website.

The information provided is not intended to serve as legal advice or as legal opinion. By using this site, the site user agrees to release and hold CCCERA, and its agents and representatives, harmless from any and all claims, demands, and causes of action of any kind or nature whatsoever now and in the future arising out of or in connection with the use of this site or the information provided herein.