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Posted

Does anyone know if State Retirement Plans are required to file 5500's?  Like I'm trying to find a 5500 for the Missouri State Employee Retirement System (MOSERS) and I can't find anything.  I did find their annual report on their website which gives me most information. Just seeing if they would have a 5500.

Someone at my work is asking about it - I have no idea why....

Posted

I am pretty sure that governmental plans, invariably exempt from all or most of ERISA and much of the Internal Revenue Code, never have to file 5500s.  5500s are required under ERISA.

Always check with your actuary first!

Posted

Correct, governmental plans are not required to file Form 5500.

Kenneth M. Prell, CEBS, ERPA

Vice President, BPAS Actuarial & Pension Services

kprell@bpas.com

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