Minnesota Pension Plan Actuarial, GASB*, and Financial Reporting

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

For previous years' valuations and financial reports, please see the Financial Reporting Archive page.

2023 Valuations and Financial Reports

• Minnesota State Retirement System Plans
  • MSRS 2023 Annual Comprehensive Financial Report
  • MSRS General 2023: Valuation | GASB #67-68
  • MSRS Correctional 2023: Valuation | GASB #67-68
  • State Patrol 2023: Valuation | VIA Valuation Replication | GASB #67-68
  • Judges 2023: Valuation | GASB #67-68
  • Legislators/Elective State Officers (ESO) Retirement Plan 2023: Valuation | GASB #67-68
  
  
• Public Employees Retirement Association Plans
  • PERA 2023 Annual Comprehensive Financial Report
  • PERA General 2023: Valuation | GASB #67-68
  • Local Govt. Correctional 2023: Valuation | GASB #67-68
  • Police and Fire 2023: Valuation | VIA Valuation Replication | GASB #67-68
  
  
• Teacher Plans
  • TRA 2023: Annual Comprehensive Financial Report | Valuation | GASB #67
  • St. Paul Teachers 2023: Annual Comprehensive Financial Report | Valuation | GASB #67-68

2022 Valuations and Financial Reports

• Minnesota State Retirement System Plans
  • All MSRS Plans: MSRS 2022 Annual Comprehensive Financial Report
  • MSRS General 2022: Valuation | GASB #67-68 | 30-Year Projection
  • MSRS Correctional 2022: Valuation | VIA Valuation Replication | GASB #67-68 | 30-Year Projection
  • State Patrol 2022: Valuation | GASB #67-68 | 30-Year Projection
  • Judges 2022: Valuation | GASB #67-68 | 30-Year Projection
  • Legislators/Elective State Officers (ESO) Retirement Plan 2022: Valuation | GASB
  
  
• Public Employees Retirement Association Plans
  • All PERA Plans: PERA 2022 Annual Comprehensive Financial Report
  • PERA General 2022: Valuation | GASB #67-68 | 30-Year Projection
  • Local Govt. Correctional 2022: Valuation | VIA Valuation Replication | GASB #67-68 | 30-Year Projection
  • Police and Fire 2022: Valuation | GASB #67-68 | 30-Year Projection
  
  
• Teacher Plans
  • TRA 2022: Annual Comprehensive Financial Report | Valuation | GASB #67-68 | 30-Year Projection
  • St. Paul Teachers 2022: Annual Comprehensive Financial Report | Valuation | VIA Valuation Replication | GASB #67-68 | 30-Year Projection