5-11-20-1. Applicable Fiscal Years

Sec. 1. This chapter applies only to a political subdivision’s fiscal year beginning after December 31, 2012. As added by P.L.47-2013, SEC.3.

5-11-20-2. “Political Subdivision”

Sec. 2. As used in this chapter, “political subdivision” means a municipality or a local government unit, entity, or instrumentality to which IC 5-11-1-4 applies. The term does not include the state or an instrumentality of the state. As added by P.L.47-2013, SEC.3.

5-11-20-3. Reporting Requirement

Sec. 3. (a) After December 31, 2013, a political subdivision having an employee retirement plan described in subsection (b) shall, not later than the date each year on which the political subdivision’s financial reports are due under IC 5-11-1-4, make an annual report for each of the political subdivision’s employee retirement plans described in subsection […]

5-11-20-4. Report Elements

Sec. 4. 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) […]

5-11-20-5. Annual Summary by the State Examiner

Sec. 5. The state examiner shall, not later than July 1 of each year, submit a report to the general assembly in an electronic format under IC 5-14-6 that summarizes the retirement plan information received for the immediately preceding fiscal year under section 3 of this chapter. As added by P.L.47-2013, SEC.3.