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Act 205 Actuarial Valuation Report: Plan Without Defined Benefits
(Type A)
PDF
  • Pension or retirement benefits provided for municipal employees of the type indicated through a defined contribution or money purchase pension plan where the amount of pension or retirement benefits is determined by the monies accumulated in the individual employee accounts at retirement (i.e. PA Municipal Retirement System) (Not IRAs, SEP-IRAs, or deferred compensation plans.);
  • Pension fund maintained to provide pension or retirement benefits for municipal employees of the type indicated with no defined contributions and variable pension or retirement benefits provided, usually through discretional purchases of insurance or annuity contracts (Not IRAs, SEP-IRAs, or deferred compensation plans.);
  • Pension fund maintained to provide pension or retirement benefits for municipal employees of the type indicated, but no active, vested or retired employees exist at the present time; or
  • Pension or retirement benefits provided for municipal employees of the type indicated through municipal participation in a multi-employer, jointly trusted, Taft-Hartley Act collectively bargained (union administered) pension plan.
Act 205 Actuarial Valuation Report: Plan With Fully Insured Defined Benefits
(Type B)
PDF
  • Pension or retirement benefits provided for municipal employees of the type indicated through the specification of a defined benefit amount or benefit formula in a municipal ordinance and/or contractual document with the payment of the defined pension or retirement benefits fully insured pre-retirement through the purchase of annuity, retirement income, or other such insurance company contracts which underwrite the total actuarial accrued liability of the benefit of the individual participants in the pension plan. Unallocated cash assets may exist to pay future insurance premiums, but the cash assets may not underwrite any portion of the actuarial accrued liability of the pension plan. (Not deposit administration contracts, immediate participation guarantee contracts or similar arrangements.)
Act 205 Actuarial Valuation Report: Plan With Defined Benefits
(Type C)
PDF
  • Pension or retirement benefits provided for municipal employees of the type indicated through the specification of a defined benefit amount or benefit formula in a municipal ordinance and/or contractual document with the payment of the defined pension or retirement benefits funded partially or wholly through an actuarially determined fund (i.e., self-administered funds, deposit administration contracts, immediate participation guarantee contracts, trust funds, PA Municipal Retirement System, “split-funded” arrangements, etc.)
Exhibit I (Type C) PDF
  • Additional Type C form for pension plans that have taken out a pension obligation bond.
Act 293 Actuarial Valuation Report: Plan With Defined Benefits PDF
  • County Pension Plans under Act 293 of 1972