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2025

GASB 75 Compliance

E-mail for GASB questions: Pension Accounting at TMRS

TMRS' actuary, Gabriel, Roeder, Smith & Company (GRS) completes an annual actuarial reporting valuation for each city participating in the Supplemental Death Benefits Fund with coverage for retirees. GRS provides a GASB 75 Employer Reporting Package for each city with a certification letter and data for reporting and disclosure requirements.

GASB 75 Employer Reporting Package for Fiscal Year End 2025

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For Your 2025 Financial Reporting

Additional GASB 75 Resources

For Your Financial Statement Audit

Items that your city may need to share with your auditor:


Actuarial Resources