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State of California
Dataset Description
Net Pension Asset (NPA) is the amount in excess of the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net Pension Liability (NPL) is the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position.
Organization: State of California
Organization URL: https://catalog.data.gov/organization/california
Last updated: 2023-03-15
Tags: california state controllers office, net pension asset and liability, npl, special districts