§ 5-11-20-4 — Report elements

Indiana § 5-11-20-4

• Jurisdiction: Indiana
• Title 5: STATE AND LOCAL ADMINISTRATION
• Art. 11: ACCOUNTING FOR PUBLIC FUNDS
• Ch. 20: Retirement Plan Reporting

Text

A report required under section 3 of this
chapter concerning a retirement plan must include the following
information:
(1) The basic plan parameters, including the following:
(A) The type of plan.
(B) The plan administrator.
(C) The employer sponsoring the plan.
(2) If the plan is a defined benefit plan, the following:
(A) The plan's funding percentage ratio.
(B) The actuarial assumptions for the plan.
(C) The plan's investment returns for the preceding fiscal year.
(3) The total amount of contributions made by the plan sponsor
during the preceding fiscal year.
(4) The number of plan participants, including the following:
(A) The number of active participants.
(B) The number of participants who are retired or separated
from service.
(5) Any other information concerning the plan required by the
state examiner.

Legislative History

As added by P.L.47-2013, SEC.3.