IC 5-11-20-4: Report elements

Sec. 4. A report required under section 3 of this chapter concerning a retirement plan must include the following information:

(1) The basic plan parameters, including the following:

(A) The type of plan.

(B) The plan administrator.

(C) The employer sponsoring the plan.

(2) If the plan is a defined benefit plan, the following:

(A) The plan's funding percentage ratio.

(B) The actuarial assumptions for the plan.

(C) The plan's investment returns for the preceding fiscal year.

(3) The total amount of contributions made by the plan sponsor during the preceding fiscal year.

(4) The number of plan participants, including the following:

(A) The number of active participants.

(B) The number of participants who are retired or separated from service.

(5) Any other information concerning the plan required by the state examiner.