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Special Districts' Net Pension Asset and Liability for Fiscal Years 2017-18 to 2019-20

Published by California State Controller's Office | State of California | Catalog Last Checked: July 29, 2025 at 01:34 AM | Dataset Last Updated: February 03, 2022
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.

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