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State of California Retiree Health Benefits Program: GASB Nos. 43 and 45 Actuarial Valuation Report as of June 30, 2011 (PDF)
Gabriel Roeder Smith & Company Feb. 27, 2012
The valuation was based on census information as of June 30, 2011, and measures actuarial liabilities as of June 30, 2011. The report includes expense and financial reporting information applicable to fiscal year end June 30, 2012, and a projection of annual expense for fiscal year end June 30, 2013.
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