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Minnesota Legislature
MN Pension Plan Actuarial Reporting

Minnesota Pension Plan Actuarial and GASB* Reporting

Note: 30-Year projections are prepared every two years on an alternating schedule
*Governmental Accounting Standards Board

July 1, 2018, Valuation Reports

Minnesota State Retirement System Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
General State Employees Retirement Plan (MSRS General) 2018 MSRS General GASB MSRS General Projection MSRS General
Correctional State Employees Retirement Plan (MSRS Correctional) 2018 MSRS Correctional GASB MSRS Correctional Projection MSRS Correctional
State Patrol Retirement Plan 2018 State Patrol GASB State Patrol Projection State Patrol
Judges Retirement Plan 2018 Judges GASB Judges Projection Judges
Legislators/Elective State Officers Retirement Plan 2018 Legislators/ESO GASB Legislators/ESO --

Public Employees Retirement Association Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
General Employees Retirement Plan (PERA General) 2018 PERA General GASB PERA General Projection PERA General
Local Government Correctional Service Plan (PERA Correctional) 2018 PERA Correctional GASB PERA Correctional Projection PERA Correctional
Public Employees Police and Fire Plan (PERA P&F) 2018 PERA Police & Fire GASB PERA Police & Fire Projection PERA Police & Fire

Teacher Retirement Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
Teachers Retirement Association (TRA) 2018 TRA GASB TRA Projection TRA
St. Paul Teachers Retirement Fund Association (SPTRFA) 2018 SPTRFA GASB SPTRFA Projection SPTRFA


July 1, 2017, Valuation Reports

Minnesota State Retirement System Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
General State Employees Retirement Plan (MSRS-General) 2017 MSRS General GASB MSRS General --
Correctional State Employees Retirement Plan (MSRS-Correctional) 2017 MSRS Correctional GASB MSRS Correctional --
State Patrol Retirement Plan 2017 State Patrol GASB State Patrol --
Judges Retirement Plan 2017 Judges GASB Judges --
Legislators/Elective State Officers Retirement Plan 2017 Leg/ESO GASB Leg/ESO --

Public Employees Retirement Association Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
General Employees Retirement Plan (PERA-General) 2017 PERA-General GASB PERA-General --
Local Government Correctional Service Plan (PERA-Correctional) 2017 PERA-Correctional GASB PERA-Correctional --
Public Employees Police and Fire Plan (PERA-P&F) 2017 PERA Police & Fire GASB PERA-P&F --

Teacher Retirement Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
Teachers Retirement Association (TRA) 2017 TRA GASB TRA --
St. Paul Teachers Retirement Fund Association (SPTRFA) 2017 SPTRFA
SPTRFA Deloitte Replication
GASB SPTRFA --

July 1, 2016, Valuation Reports

Deloitte Review of the July 1, 2016, Actuarial Valuation Reports

Minnesota State Retirement System Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
General State Employees Retirement Plan (MSRS-General) 2016 MSRS-General GASB MSRS-General --
Correctional State Employees Retirement Plan (MSRS-Correctional) 2016 MSRS-Correctional GASB MSRS-Correctional Projection MSRS-Corr
State Patrol Retirement Plan 2016 State Patrol GASB State Patrol Projection State Patrol
Judges Retirement Plan 2016 Judges GASB Judges Projection Judges
Legislators/Elective State Officers Retirement Plan 2016 Legislators/ESO GASB Legislators/ESO --

Public Employees Retirement Association Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
General Employees Retirement Plan (PERA-General) 2016 PERA-General GASB PERA-General --
Local Government Correctional Service Plan (PERA-Correctional) 2016 PERA-Correctional GASB PERA-Correctional Projection PERA-Corr
Public Employees Police and Fire Plan (PERA-P&F) 2016 PERA Police & Fire GASB PERA-P&F Projection PERA-P&F

Teacher Retirement Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
Teachers Retirement Association (TRA) 2016 TRA / Replication 2016 GASB TRA --
St. Paul Teachers Retirement Fund Association (SPTRFA) 2016 SPTRFA 2016 GASB SPTRFA --

July 1, 2015, Valuation Reports

Minnesota State Retirement System Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
General State Employees Retirement Plan (MSRS-General) 2015 Valuation GASB MSRS-General 30-Year Projection
Correctional State Employees Retirement Plan (MSRS-Correctional) 2015 Valuation GASB MSRS-Correctional --
State Patrol Retirement Plan 2015 Valuation GASB State Patrol --
Judges Retirement Plan 2015 Valuation GASB Judges --
Legislators/Elective State Officers Retirement Plan 2015 Valuation GASB Legislators --

Public Employees Retirement Association Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
General Employees Retirement Plan (PERA-General)* 2015 Valuation
Deloitte Replication
GASB PERA-General 30-Year Projection
Local Government Correctional Service Plan (PERA-Correctional) 2015 Valuation GASB PERA-Correctional --
Public Employees Police and Fire Plan (PERA-P&F) 2015 Valuation GASB Police & Fire --

Teacher Retirement Plans:

Plan Valuation Report GASB #67 & 68 30-Year Projection
Teachers Retirement Association (TRA)^ 2015 Valuation GASB TRA 30-Year Projection
St. Paul Teachers Retirement Fund Association (SPTRFA) 2015 Valuation GASB SPTRFA --

*Members of the former MERF Division are included in the PERA-General report
^Members of the former Duluth Teachers Retirement Fund Association are included in the TRA report.


July 1, 2014, Valuation Reports

Deloitte Review of the July 1, 2014, Actuarial Valuation Reports

Public Employees Retirement Association Plans:

Plan GASB Statements
No. 67 and No. 68
Valuation
Replication
Projection of
Future Results
General Employees Retirement Plan (PERA-General) GASB 67-68 -- --
Local Government Correctional Service Plan (PERA-Correctional) GASB 67-68 -- 30-Year Projection
Public Employees Police and Fire Plan (PERA-P&F) GASB 67-68 -- 30-Year Projection
MERF Division GASB 67-68 -- --
MERF Consolidation Report, calculations as of January 1, 2015 -- -- --

Teacher Retirement Plans:

Plan GASB Statements
No. 67 and No. 68
Valuation
Replication
Projection of
Future Results
Teachers Retirement Association (TRA) GASB 67-68 -- --
Duluth Teachers Retirement Fund Association (DTRFA) -- -- --
St. Paul Teachers Retirement Fund Association (SPTRFA) GASB 67-68 -- 30-Year Projection

July 1, 2013, Valuation Reports

Milliman Review of the July 1, 2013, Actuarial Valuation Reports


July 1, 2012, Valuation Reports


July 1, 2011, Valuation Reports

Milliman Review of the July 1, 2011, Actuarial Valuation Reports

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