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 apolitical subdivision shall report annually on September 1 to thepublic employees' retirement fund the information from thepreceding fiscal year necessary for the actuary of the fund to performan actuarial valuation of each plan. Where the director and actuaryof the fund consider it appropriate, the actuary may combine one (1)retirement plan with another or with the public employees' retirementfund for the purposes of the actuarial valuation. The retirement planscovered by this chapter are the following:
        (1) The state excise police, gaming agent, gaming controlofficer, and conservation enforcement officers' retirement planestablished under IC 5-10-5.5.
        (2) The "trust fund" and "pension trust" of the state policedepartment established under IC 10-12-2.
        (3) Each of the police pension funds established or coveredunder 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 coveredunder IC 19-1-37, IC 18-1-12, IC 19-1-44, or IC 36-8.
        (5) Each of the retirement funds for utility employeesauthorized under IC 19-3-22 or IC 36-9 or established underIC 19-3-31.
        (6) Each county police force pension trust and trust fundauthorized under IC 17-3-14 or IC 36-8.
        (7) The Indiana judges' retirement fund established underIC 33-38-6.
        (8) Each retirement program adopted by a board of a localhealth department as authorized under IC 16-1-4-25 (before itsrepeal) or IC 16-20-1-3.
        (9) Each retirement benefit program of a joint city-countyhealth department under IC 16-1-7-16 (before its repeal).
        (10) Each pension and retirement plan adopted by the board oftrustees or governing body of a county hospital as authorizedunder IC 16-12.1-3-8 (before its repeal) or IC 16-22-3-11.
        (11) Each pension or retirement plan and program for hospitalpersonnel in certain city hospitals as authorized underIC 16-12.2-5 (before its repeal) or IC 16-23-1.
        (12) Each retirement program of the health and hospitalcorporation 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 countyhousing authority as authorized under IC 36-7.
        (14) Each pension and retirement program adopted by a publictransportation corporation as authorized under IC 36-9.
        (15) Each system of pensions and retirement benefits of aregional transportation authority as authorized or required by

IC 36-9.
        (16) Each employee pension plan adopted by the board of anairport authority under IC 8-22-3.
        (17) The pension benefit paid for the national guard by the stateas established under IC 10-16-7.
        (18) The pension fund allowed employees of the WabashValley interstate commission as authorized under IC 13-5-1-3.
        (19) Each system of pensions and retirement provided by a unitunder 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 shallestablish uniform forms and procedures to implement this chapterand shall maintain a record-keeping system for this information. Theexpenses incurred by the public employees' retirement fund inadministering this chapter shall be charged against the state's accountin 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.