The Office of Research and Analysis at Colorado Department of Revenue prepares, every odd-numbered year, a tax profile and expenditure report for the state as required by §39-21-303, C.R.S.  This report is to include information identifying and describing tax expenditures administered by the...

This memorandum provides a brief description of the Colorado Public Employees' Retirement Association (PERA), presents the pension plan's historical funded ratio, and summarizes provisions of 2010 PERA reform legislation.