As local officials engage in conversations with their constituents, their bargaining representatives and each other about public pension issues, it can be helpful to have a working understanding of what key terms and concepts mean.

The Institute for Local Government has prepared this plain-language glossary (see box at right) to assist local officials with these conversations and to offer a level of transparency to the pension process.

Because labor relations issues factor so heavily into these conversations, there also is a companion labor relations terminology glossary as well.

The Institute welcomes feedback on this resource:

• Email: info@ca-ilg.org Subject: A Local Officials Guide to Pension Terminology
• Fax: 916.444.7535
• Mail: 1400 K Street, Suite 205 ▪ Sacramento, CA ▪ 95814