GASB Proposal Would Alter Meaning of ‘Pension Expense'

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Paul Angelo ( is a senior vice president in The Segal Co.'s San Francisco office, where he specializes in the design, valuation, and administration of large governmental defined benefit plans. Angelo is a valuation actuary for the University of California Retirement Systems and 14 California county and city retirement systems and associations. In 2007, he was a staff consulting actuary for the California Public Employee Postemployment Benefits Commission. Angelo is a member of the California Actuarial Advisory Panel and the Governmental Accounting Standards Board's Postemployment Benefits Accounting and Financial Reporting Project Task Force.
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