Education

Below are links to PEBA’s four-part GASB educational series. This series is designed to provide you with information about GASB Statement No. 67 and Statement No. 68. The emphasis of this series is on GASB Statement 68 and its impact on employers participating in the South Carolina Retirement System and the South Carolina Police Officer’s Retirement System.

• Part One - General Overview
• Part Two - Net Pension Liability
• Part Three - Recording the Liability
• Part Four - Notes and RSI