MN Pension Plan Actuarial Valuation Archives

Minnesota Pension Plan Actuarial Valuation Archives

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

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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 | GASB #68
- St. Paul Teachers 2022: Annual Comprehensive Financial Report | Valuation | VIA Valuation Replication | GASB #67-68 | 30-Year Projection

2021 Valuations and Financial Reports

LCPR Actuary Van Iwaarden Review of the July 1, 2021, Actuarial Valuation Reports for MSRS General, PERA General, TRA, and St. Paul Teachers plans
Minnesota State Retirement System Plans
All MSRS plans: MSRS 2021 Annual Comprehensive Financial Report
- MSRS General 2021: Valuation | VIA Valuation Replication | GASB #67-68,
- MSRS Correctional 2021: Valuation | GASB #67-68
- State Patrol 2021: Valuation | GASB #67-68
- Judges 2021: Valuation | GASB #67-68
- Legislators/Elective State Officers (ESO) Retirement Plan 2021: Valuation | GASB
Public Employees Retirement Association Plans
- All PERA Plans: PERA 2021 Annual Comprehensive Financial Report
- PERA General 2021: Valuation | GASB #67-68
- Local Govt. Correctional 2021: Valuation | GASB #67-68
- Police and Fire 2021: Valuation | GASB #67-68
Teacher Plans
- TRA 2021: Annual Comprehensive Financial Report | Valuation, GASB #67-68,
- St. Paul Teachers 2021: Annual Comprehensive Financial Report | Valuation | GASB #67-68

2020 Valuations and Financial Reports

LCPR Actuary Van Iwaarden Review of the July 1, 2020, Actuarial Valuation Reports for PERA Police & Fire, PERA Correctional, MSRS State Patrol, MSRS Correctional plans
Minnesota State Retirement System Plans
- All MSRS Plans: MSRS 2020 Annual Comprehensive Financial Report
- MSRS General 2020: Valuation | GASB #67-68 | 30-Year Projection
- MSRS Correctional 2020: Valuation | GASB #67-68 | 30-Year Projection
- State Patrol 2020: Valuation | GASB #67-68 | 30-Year Projection
- Judges 2020: Valuation | GASB #67-68 | 30-Year Projection
- Legislators/Elective State Officers (ESO) Retirement Plan 2020: Valuation | GASB
Public Employees Retirement Association Plans
- PERA General 2020: Valuation | Van Iwaarden Valuation Replication | GASB #67-68 | 30-Year Projection
- Local Govt. Correctional 2020: Valuation | GASB #67-68 | 30-Year Projection
- Police and Fire 2020: Valuation | GASB #67-68 | 30-Year Projection
Teacher Plans
- TRA 2020: Valuation | GASB #67-68 | 30-Year Projection
- St. Paul Teachers 2020: Valuation | GASB #67-68 | 30-Year Projection

2019 Valuations and Financial Reports

LCPR Actuary Van Iwaarden Review of the July 1, 2019, Actuarial Valuation Reports for MSRS General, PERA General, TRA, and St. Paul Teachers plans
Minnesota State Retirement System Plans
- All MSRS Plans: MSRS 2019 Annual Comprehensive Financial Report
- MSRS General 2019: Valuation | GASB #67-68
- MSRS Correctional 2019: Valuation | GASB #67-68
- State Patrol 2019: Valuation | GASB #67-68
- Judges 2019: Valuation | GASB #67-68
- Legislators/Elective State Officers (ESO) Retirement Plan 2019: Valuation | GASB
Public Employees Retirement Association Plans
- PERA General 2019: Valuation | GASB #67-68
- Local Govt. Correctional 2019: Valuation | GASB #67-68
- Police and Fire 2019: Valuation | GASB #67-68
Teacher Plans
- TRA 2019: Valuation | Van Iwaarden Valuation Replication | GASB #67-68
- St. Paul Teachers 2019: Valuation | GASB #67-68

2018 Valuations and Financial Reports

Minnesota State Retirement System Plans
- All MSRS Plans: MSRS 2018 Annual Comprehensive Financial Report
- MSRS General 2018: Valuation | GASB #67-68 | 30-Year Projection
- MSRS Correctional 2018: Valuation | GASB #67-68 | 30-Year Projection
- State Patrol 2018: Valuation | GASB #67-68 | 30-Year Projection
- Judges 2018: Valuation | GASB #67-68 | 30-Year Projection
- Legislators/Elective State Officers (ESO) Retirement Plan 2018: Valuation | GASB
Public Employees Retirement Association Plans
- PERA General 2018: Valuation | GASB #67-68 | 30-Year Projection
- Local Govt. Correctional 2018: Valuation | GASB #67-68 | 30-Year Projection
- Police and Fire 2018: Valuation | Deloitte Valuation Replication | GASB #67-68 | 30-Year Projection
Teacher Plans
- TRA 2018: Valuation | GASB #67-68 | 30-Year Projection
- St. Paul Teachers 2018: Valuation | GASB #67-68 | 30-Year Projection

2017 Valuations and Financial Reports

Minnesota State Retirement System Plans
- All MSRS Plans: MSRS 2017 Annual Comprehensive Financial Report
- MSRS General 2017: Valuation | GASB #67-68
- MSRS Correctional 2017: Valuation | GASB #67-68
- State Patrol 2017: Valuation | GASB #67-68
- Judges 2017: Valuation | GASB #67-68
- Legislators/Elective State Officers (ESO) Retirement Plan 2017: Valuation | GASB #67-68
Public Employees Retirement Association Plans
- PERA General 2017: Valuation | GASB #67-68
- Local Govt. Correctional 2017: Valuation | GASB #67-68
- Police and Fire 2017: Valuation | GASB #67-68
Teacher Plans
- TRA 2017: Valuation | GASB #67-68
- St. Paul Teachers 2017: Valuation | Deloitte Valuation Replication | GASB #67-68

2016 Valuations and Financial Reports

LCPR Actuary Deloitte Review of the July 1, 2016, Actuarial Valuation Reports for MSRS plans, PERA plans, and St. Paul Teachers
Minnesota State Retirement System Plans
- All MSRS Plans: MSRS 2016 Annual Comprehensive Financial Report
- MSRS General 2016: Valuation | GASB #67-68 | 30-Year Projection
- MSRS Correctional 2016: Valuation | GASB #67-68 | 30-Year Projection
- State Patrol 2016: Valuation | GASB #67-68 | 30-Year Projection
- Judges 2016: Valuation | GASB #67-68 | 30-Year Projection
- Legislators/Elective State Officers (ESO) Retirement Plan 2016: Valuation | GASB
Public Employees Retirement Association Plans
- PERA General 2016: Valuation | GASB #67-68 | 30-Year Projection
- Local Govt. Correctional 2016: Valuation | GASB #67-68 | 30-Year Projection
- Police and Fire 2016: Valuation | GASB #67-68 | 30-Year Projection
Teacher Plans
- TRA 2016: Valuation | Deloitte Valuation Replication | GASB #67-68
- St. Paul Teachers 2016: Valuation | GASB #67-68

2015 Valuations and Financial Reports

Minnesota State Retirement System Plans
- MSRS General 2015: Valuation | GASB #67-68 | 30-Year Projection
- MSRS Correctional 2015: Valuation | GASB #67-68
- State Patrol 2015: Valuation | GASB #67-68
- Judges 2015: Valuation | GASB #67-68
- Legislators/Elective State Officers (ESO) Retirement Plan 2015: Valuation | GASB
Public Employees Retirement Association Plans
- PERA General 2015 (now includes former MERF Division members): Valuation | Deloitte Valuation Replication | GASB #67-68 | 30-Year Projection
- Local Govt. Correctional 2015: Valuation | GASB #67-68
- Police and Fire 2015: Valuation | GASB #67-68
Teacher Plans
- TRA 2015 (now includes former Duluth Teachers Retirement Fund Association members): Valuation | GASB #67-68 | 30-Year Projection
- St. Paul Teachers 2015: Valuation | GASB #67-68

2014 Valuations and Financial Reports

LCPR Actuary Deloitte Review of the July 1, 2014, Actuarial Valuation Reports for MSRS plans, PERA plans, TRA, Duluth Teachers, and St. Paul Teachers
Minnesota State Retirement System Plans
- All MSRS Plans: MSRS 2014 Annual Comprehensive Financial Report, Addendum
- MSRS General 2014: Valuation | Deloitte Valuation Replication | GASB #67-68
- MSRS Correctional 2014: Valuation | GASB #67-68 | 30-Year Projection
- State Patrol 2014: Valuation | GASB #67-68 | 30-Year Projection
- Judges 2014: Valuation | GASB #67-68 | 30-Year Projection
- Legislators 2014 (now includes the Elective State Officers (ESO) Retirement Plan): Valuation | GASB
Public Employees Retirement Association Plans
- PERA General 2014: Valuation | GASB #67-68
- Local Govt. Correctional 2014: Valuation | GASB #67-68 | 30-Year Projection
- Police and Fire 2014: Valuation | GASB #67-68 | 30-Year Projection
- MERF Division 2014: Valuation | GASB #67-68 | MERF Consolidation Report
Teacher Plans
- TRA 2014: Valuation | GASB #67
- Duluth Teachers 2014: Valuation
- St. Paul Teachers 2014: Valuation | GASB #67-68 | 30-Year Projection

2013 Valuations and Financial Reports

LCPR Actuary Milliman Review of the July 1, 2013, Actuarial Valuation Reports
Minnesota State Retirement System Plans
- MSRS General 2013: Valuation | 30-Year Projection
- MSRS Correctional 2013: Valuation | Milliman Valuation Replication
- State Patrol 2013: Valuation | Milliman Valuation Replication
- Judges 2013: Valuation
- Legislators 2013: Valuation
- Elective State Officers 2013: Valuation
Public Employees Retirement Association Plans
- PERA General 2013: Valuation | 30-Year Projection
- Local Govt. Correctional 2013: Valuation | Milliman Valuation Replication
- Police and Fire 2013: Valuation | Milliman Valuation Replication
- MERF Division 2013: Valuation
Teacher Plans
- TRA 2013: Valuation | 30-Year Projection
- Duluth Teachers 2013: Valuation
- St. Paul Teachers 2013: Valuation

2012 Valuations and Financial Reports

Minnesota State Retirement System Plans
- MSRS General 2012: Valuation
- MSRS Correctional 2012: Valuation | 30-Year Projection
- State Patrol 2012: Valuation | 30-Year Projection
- Judges 2012: Valuation | 30-Year Projection
- Legislators 2012: Valuation
- Elective State Officers 2012: Valuation
Public Employees Retirement Association Plans
- PERA General 2012: Valuation
- Local Govt. Correctional 2012: Valuation | 30-Year Projection
- Police and Fire 2012: Valuation | 30-Year Projection
- MERF Division 2012: Valuation | 30-Year Projection
Teacher Plans
- TRA 2012: Valuation
- Duluth Teachers 2012: Valuation | Milliman Valuation Replication
- St. Paul Teachers 2012: Valuation | Milliman Valuation Replication | 30-Year Projection

2011 Valuations and Financial Reports

LCPR Actuary Milliman Review of the July 1, 2011, Actuarial Valuation Reports
Minnesota State Retirement System Plans
- MSRS General 2011: Valuation | 30-Year Projection
- MSRS Correctional 2011: Valuation
- State Patrol 2011: Valuation
- Judges 2011: Valuation
- Legislators 2011: Valuation
- Elective State Officers 2011: Valuation
Public Employees Retirement Association Plans
- PERA General 2011: Valuation | 30-Year Projection
- Local Govt. Correctional 2011: Valuation
- Police and Fire 2011: Valuation
- MERF Division 2011: Valuation
Teacher Plans
- TRA 2011: Valuation | Milliman Valuation Replication | 30-Year Projection
- Duluth Teachers 2011: Valuation
- St. Paul Teachers 2011: Valuation