Actuarial Valuation Reports
The actuarial valuations listed below provide an annual assessment of the financial health of the SDCERS Trust Fund as it relates to the City of San Diego, the San Diego Unified Port District and the San Diego County Regional Airport Authority. Actuarial valuations examine a fund’s assets as compared to liabilities; compares past and future trends; and determines the annual contribution rates required of each employer in order to pay current and future benefits.