An Act amending Titles 24 (Education), 71 (State Government) and 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, in retirement for school employees as to membership, contributions and benefits, further providing for actuarial cost method; in administration and miscellaneous provisions, further providing for administrative duties of board; in retirement for State employees and officers as to contributions, further providing for actuarial cost method; in administration, funds, accounts, general provisions, further providing for administrative duties of board; providing for taxpayer protection and establishing the Taxpayer Protection Fund and the PSERS/SERS Unfunded Accrued Liability Fund; and repealing certain provisions of the Fiscal Code.