Toolkits & Resources

Explore NCPERS library of toolkits & resources created for public pension professionals 

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NCPERS and its partners regularly produce documentation, best practice guides, and resources for public pension staff, trustees, and stakeholders. From best practices to actionable tools, these materials provide clarity and solutions for common challenges, improve operational efficiency, and support informed decision-making. Our goal is to make complex pension administration easier to navigate—so trustees, staff, and service providers can focus on building strong, sustainable retirement systems.

Actuarial

• ASOP 4 Toolkit: Measuring Pension Obligations & LDROM: As part of the 2023 revisions to ASOP 4, the Actuarial Standards Board requires a new disclosure, LDROM, that will affect future actuarial valuations. The ASOP 4 Toolkit was created to help pension funds communicate the new requirements of ASOP 4, avoid misunderstanding and misuse of the new disclosure, and communicate the benefits of a well-diversified investment portfolio. Learn more

Advocacy

• Public Pension Defense Toolkit* (Login Required): The Public Pension Defense Toolkit, created in partnership with the National Public Pension Coalition, serves as a template for what local or regional media outreach efforts built to support retirement security for all public employees should contain. You'll find tip sheets for building relationships with the press, legislative action checklists, and more. Access this member-only resource. 

• State-Level Pension Legislation Tracking Report* (Login Required): As a member benefit, NCPERS tracks state-level legislation that impacts pension systems. The bills being tracked focus on a range of issues including changes to plan design, eligibility, or administration, funding of pension systems, and statewide retirement savings programs. View the member-only report. 
• Raising Revenues and Closing Tax Loopholes to Fund Public Pensions: Recent polling shows overwhelming public support for closing corporate tax loopholes before cutting public services. This toolkit gives pension advocates the research methods, policy options, and communication strategies to make that vision a reality. You'll find case studies from successful campaigns and a policy toolkit for protecting public pensions. Learn more. 

Corporate Governance & Proxy Voting

• Model Proxy Voting Guidelines* (Login Required): Updated in 2025, NCPERS Model Proxy Voting Guidelines outline a principled framework for responsible voting aligned with public pension fund values. These model guidelines are a simple and effective way for public pensions to discharge their fiduciary duties for proxy voting. Download this member-only resource.
• Yearly Proxy Votes to Watch* (Login Required): During proxy voting season, public pensions need to stay informed and prepared in order to safeguard the equity investments of their beneficiaries. That's why NCPERS provides complimentary resources to its members, including our yearly key proxy votes to watch webinar. Access this member-only resource.

Fiscal & Operational Practices

• Public Retirement Systems Study: Since 2011, NCPERS has conducted our annual Public Retirement Systems Study to gather the latest data on funds’ fiscal, operational, and business practices. This serves as a key industry resource that helps public pensions benchmark their performance and provides valuable insights into public sector retirement trends. Each study comes with an accompanying member-only interactive dashboard that enables users to filter data to compare their own performance and practices against peers. Learn more.

Governance

• NCPERS Guide to Pension Governance & Oversight Best Practices, developed in collaboration with Segal Marco Advisors, provides an overview of governance and risk management practices for pension funds to consider. The guide also features a model risk management framework, with recommendations in key areas such as governance manuals, board practices and policies, strategic planning, key performance and risk measures, and stakeholder communications. Access the guide. 

Healthcare

• Creating a Retiree Medical Trust: A Fresh Look at a Proven Solution explains how Retiree Medical Trusts (RMTs) work, who they benefit, and how to implement them. RMTs offer a tax-advantaged way for employers and employees to save together for future healthcare needs. Both employer and employee contributions are made with pre-tax dollars, and the trust itself grows tax-free. That means more money available when retirees need it most. Learn more.

Legal Protections

• State Constitutional Protections for Public Pensions: This downloadable table provides an summary of the state laws and associated Constitutional provisions protecting public sector retirement benefits. The guide, last updated in June 2025, was developed in collaboration with Williams & Jensen. Learn more.
• State Law on Public Sector Health Benefits: This downloadable table provides an summary of the state laws that protect public sector health benefits. The guide, last updated in August 2025, was developed in collaboration with Williams & Jensen. Learn more.

Plan Staff Compensation & Benefits

• Public Pension Compensation Survey: Conducted annually in partnership with CBIZ, the Public Pension Compensation Survey captures compensation data on 90 positions commonly found at public pension funds, as well as details on benefits, fund oversight, salary increase planning, and bonuses. For optimized benchmarking, the results are also presented in an interactive dashboard (available exclusively to NCPERS members). Learn more. 

Retirement & Tax Policy Implementation

• SECURE 2.0: A Desk Reference for Governmental Plans was developed to provide guidance on the SECURE 2.0 provisions most likely to impact its member plan sponsors and trustees. The report includes action steps and amendment deadlines, as well as the latest IRS guidance on relevant provisions. Access this free guide. 

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