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Financial Reporting for Pension Plans

As of April 29, 2015, all Florida governmental defined benefit plans must comply with reporting requirements established by way of SB 534 (otherwise known as "Chapter 2013-100").  Accordingly, the following documents can be found in each subsection of Retirement Plan Reports:


  1. 112.664 Compliance Report (otherwise known as the "Rule 60T-l.0035 Report") indicating number of years that the plan's current market value of assets can sustain payment of retirement benefit s without additional contributions, along with other required data.
  2. Investment history - Side-by-Side comparison of actual rate of return, assumed rate of return, and investment portfolio composition (cash, equity, bond, alternative investments) beginning with 2013 data
  3. Actuarial valuation (otherwise known as "actuarial report")
  4. Audited financial statements (otherwise known as "audit")
  5. A link to the Division of Retirement's Summary Fact Sheet for each plan


Click the document link below for a list of all pension plan contacts.

Attached Document or FileContact Sheet for All Pension Plans  

Senate Bill 0534

Official website of Cooper City, Florida