Eye On GASB

General Information About the TMRS Plan


Paragraph 40 of GASB 68 requires note disclosures to describe the plan, benefit terms, contribution requirements and several other features of the plan. For general information about the TMRS plan, the city may want to refer to TMRS' note disclosures in the CAFR. TMRS has a feature that provides information about specific provisions adopted by each city. See “My City Plan.” The CAFR also contains a Summary of Plan Provisions. (See Introductory section of the CAFR.)