The Employee Reimbursement Accounts (ERA) Program is an optional benefit that allows participants to use pre-tax dollars to pay for certain Internal Revenue Service-approved expenses.
Active Employee /
Retiree /
Board Member /
Local Employer /
State Employer
This report presents the results of the annual actuarial valuation of benefit liabilities and costs of the Accumulated Sick Leave Conversion Credit (ASLCC) Programs as of December 31, 2002.