Sec. 13. A state educational institution that provides or sponsors a post-employment benefit (as defined in IC 5-10-16-5) shall submit to the Indiana public retirement system established by IC 5-10.5-2-1 not later than November 1 each year an OPEB (as defined in IC 5-10-16-4) report for the state educational institution. Each state educational institution shall provide information required under GASB Statements 74 and 75 and any other information requested by the Indiana public retirement system or the budget committee.
As added by P.L.138-2012, SEC.5. Amended by P.L.108-2019, SEC.237.