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An actuarial valuation is an annual accounting of the SDCERA Trust Fund. The actuarial valuation is
used to help determine whether the contributions paid
by employers and members are sufficient to pay the retirement benefits for all current
and future SDCERA members. In addition to the annual actuarial valuation, SDCERA also conducts an
Actuarial Experience Study every three years, which compares actuarial assumptions to SDCERA's actual experience. The
actuarial valuation and experience study allows the Board of Retirement to determine if changes are
needed to ensure the fund's future stability.