GASB Statement No. 27, Accounting for Pensions by State and Local Government Employers

• IRM No 27.1: Financial Reporting Approach for the Financial Statements of the Consolidated University, the Separately Audited “Carve Out” Segments, the National Laboratories Financial Statements and The Hastings College of the Law(Updated: July 24, 2008)
• IRM No 27.2: Required Changes to Support the Accounting for the UCRP in the University’s Financial Statements (Updated: March 5, 2009).
  Primary changes to March 5, 2009 update are to approach to DOE and changes to entries for LLNL.
• IRM No 27.3: Financial Reporting to Recognize the Legal Financial Responsibility of the Department of Energy (DOE) for all UCRP Costs Associated with University of California Employees Who Currently Work at the Lawrence Berkeley National Laboratory (LBNL) or Who Previously Worked at the LBNL, Los Alamos National Laboratory (LANL) or the Lawrence Livermore National Laboratory (LLNL) (Updated: December 2, 2009) Changes from the July 24, 2008 update are highlighted in yellow.
  • IRM No 27.3.1: Legal Financial Responsibility of the Department of Energy (DOE) for all Pension Costs Associated with Former University of California Employees Who Worked at the Los Alamos National (LANL) Laboratory(Issued: May 21, 2007)
  • IRM No 27.3.2: Legal Financial Responsibility of the Department of Energy (DOE) for all Pension Costs Associated with Current or Former University of California Employees Who Work, or Worked, at the Lawrence Livermore National (LLNL) Laboratory (Issued May 21, 2007 and updated Appendix 6 March 12, 2009 with the correct Appendix T for LLNL
  • IRM No 27.3.3: Legal Financial Responsibility of the Department of Energy (DOE) for all Pension Costs Associated with Current or Former University of California Employees Who Work at the Lawrence Berkeley National (LBNL) Laboratory (Issued: October 31, 2007)
• IRM No 27.4: Financial Reporting for the University of California 415(m) – Restoration Plan (415(m) Plan) (Issued: May 21, 2007)