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Legislators DB Actuarial Valuations

​The Actuarial Valuation of the Legislators Retirement Defined Benefit Plan represents a report of the pension and health benefits of the Plan and includes, but is not limited to, statistical data and information on contributions, benefit payouts and participant (member and retiree) demographics.  The Valuation also provides financial statement disclosure information in accordance with the Governmental Accounting Standards Board.  Pursuant to KRS 21.525, made applicable to the Legislators Retirement Plan by KRS 6.525, the Actuarial Valuation in an odd-numbered year includes the annual required state contribution.​