MN Pension Plan Actuarial Reporting

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

2025 Valuations and Financial Reports

Minnesota State Retirement System Plans
- All MSRS 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
- All PERA 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