Presentations and Guidance
The links below provide important information regarding the new pension standards that will substantially change the accounting and financial reporting of public employee pension plans.
Resources for Employment After Retirement (EAR) Report
On a monthly basis, you must report the TRS retirees that have returned to work on the Employment After Retirement (ER) Report. This report includes information related to the amount of time worked as a retiree which includes the payment of a surcharge for retirees who retired after September 1, 2005 and worked in excess of one half time in the report month.
These resources provide you with the necessary information to assess your own processes, and help ensure the completeness and accuracy of the information and contributions you submit to TRS on the Employment after Retirement (ER) report.
Please review What You Need to Know and What You Will Need to Access for information that is helpful when conducting a self-audit.