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Report by State Retirement Administrators Addresses Calculation of Assumed Investment Returns (PDF)
National Association of State Retirement Administrators [NASRA] Link to more items from this source
June 25, 2012
"As with other actuarial assumptions, projecting public pension fund investment returns requires a focus on the long-term. This brief discusses how investment return assumptions are established and evaluated and compares these assumptions with public funds' actual investment experience."

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