CHAPTER 1.5. RETIREMENT PLAN REPORTING
IC 5-10-1.5
Chapter 1.5. Retirement Plan Reporting
IC 5-10-1.5-1
Report for actuarial valuation
Sec. 1. Each retirement plan for employees of the state or of a
political subdivision shall report annually on September 1 to the
public employees' retirement fund the information from the
preceding fiscal year necessary for the actuary of the fund to perform
an actuarial valuation of each plan. Where the director and actuary
of the fund consider it appropriate, the actuary may combine one (1)
retirement plan with another or with the public employees' retirement
fund for the purposes of the actuarial valuation. The retirement plans
covered by this chapter are the following:
(1) The state excise police, gaming agent, gaming control
officer, and conservation enforcement officers' retirement plan
established under IC 5-10-5.5.
(2) The "trust fund" and "pension trust" of the state police
department established under IC 10-12-2.
(3) Each of the police pension funds established or covered
under IC 19-1-18, IC 19-1-30, IC 19-1-25-4, or IC 36-8.
(4) Each of the firemen's pension funds established or covered
under IC 19-1-37, IC 18-1-12, IC 19-1-44, or IC 36-8.
(5) Each of the retirement funds for utility employees
authorized under IC 19-3-22 or IC 36-9 or established under
IC 19-3-31.
(6) Each county police force pension trust and trust fund
authorized under IC 17-3-14 or IC 36-8.
(7) The Indiana judges' retirement fund established under
IC 33-38-6.
(8) Each retirement program adopted by a board of a local
health department as authorized under IC 16-1-4-25 (before its
repeal) or IC 16-20-1-3.
(9) Each retirement benefit program of a joint city-county
health department under IC 16-1-7-16 (before its repeal).
(10) Each pension and retirement plan adopted by the board of
trustees or governing body of a county hospital as authorized
under IC 16-12.1-3-8 (before its repeal) or IC 16-22-3-11.
(11) Each pension or retirement plan and program for hospital
personnel in certain city hospitals as authorized under
IC 16-12.2-5 (before its repeal) or IC 16-23-1.
(12) Each retirement program of the health and hospital
corporation of a county as authorized under IC 16-12-21-27
(before its repeal) or IC 16-22-8-34.
(13) Each pension plan provided by a city, town, or county
housing authority as authorized under IC 36-7.
(14) Each pension and retirement program adopted by a public
transportation corporation as authorized under IC 36-9.
(15) Each system of pensions and retirement benefits of a
regional transportation authority as authorized or required by
IC 36-9.
(16) Each employee pension plan adopted by the board of an
airport authority under IC 8-22-3.
(17) The pension benefit paid for the national guard by the state
as established under IC 10-16-7.
(18) The pension fund allowed employees of the Wabash
Valley interstate commission as authorized under IC 13-5-1-3.
(19) Each system of pensions and retirement provided by a unit
under IC 36-1-3.
As added by Acts 1977, P.L.52, SEC.1. Amended by Acts 1981,
P.L.11, SEC.18; P.L.40-1989, SEC.3; P.L.5-1990, SEC.3;
P.L.2-1993, SEC.43; P.L.2-2003, SEC.22; P.L.98-2004, SEC.63;
P.L.170-2005, SEC.9; P.L.227-2007, SEC.49.
IC 5-10-1.5-2
Uniform forms and procedures; record-keeping system; expenses
Sec. 2. The director of the public employees' retirement fund shall
establish uniform forms and procedures to implement this chapter
and shall maintain a record-keeping system for this information. The
expenses incurred by the public employees' retirement fund in
administering this chapter shall be charged against the state's account
in the retirement allowance account in the fund.
As added by Acts 1977, P.L.52, SEC.1. Amended by P.L.5-1990,
SEC.4.