CMERS USEFUL AND RELEVANT DOCUMENTS

The links below will connect you with documents relevant to the CMERS system. You can view most of these documents with Adobe Acrobat Reader (PDF). In order to view documents noted as PDF, you must have Adobe Reader installed on your personal computer. There is an icon for directions to download a free Reader at the bottom of this page. Once you have the Reader, click on the form you wish to view.

Plan Information

• List of Participating Municipalities and Employers (PDF)
  
• Relevant State Statutes Sec. 7-425 to 7-459(b) Municipal Employees
  

Tables

• Cost of Living Increases (historical) (PDF)
  
• Early Retirement Reduction (PDF)
  
• Breakpoints
  
• CMERS Employer Contributions Rates (historical) (PDF)
  
  

MERS Actuarial Valuations and GASB #25

Connecticut Municipal Employees Retirement System

• Actuarial Valuation at July 1, 2007 (PDF)
• Actuarial Valuation at July 1, 2008 (PDF)
• MERS Experience Report 2009 (PDF)
• MERS "Roll Forward" (Jan. 21, 2010) (PDF)
• MERS "Roll Forward" (Feb. 2010 Supplement) (PDF)
• MERS "Roll Forward" (October 25, 2011) (PDF)
• Actuarial Valuation at July 1 2012 (PDF)
• MERS "Roll Forward" (January 15, 2014) (PDF)
• MERS Actuarial valuation at 06/30/2014 (PDF)
• MERS "Roll Forward" at 06/30/2015 (PDF)
• MERS Actuarial valuation at 06/30/2016 (PDF)
• MERS "ROLL FORWARD" ACTUARIAL VALUATION AS OF JUNE 30, 2017
• MERS Experience Study for the 5-Year Period Ending June 30, 2017 (PDF)

Notes to Financial Statements (GASB #67 and #68)

• GASB #25 (FY 2007) (PDF)
  
• GASB #25 (FY 2008)(PDF)
  
• GASB#25 (FY2009) (PDF)
  
• GASB#25 (FY2010) (PDF)
  
• GASB (June 30, 2011) (PDF)
  
• GASB #25 (June 30, 2012) (PDF)
• GASB STATEMENT NO. 67 REPORT (June 30, 2014) (PDF)
• GASB STATEMENT NO. 68 REPORT (June 30, 2014) (PDF)
• Schedules of Employer Allocations, Schedules of Pension Amounts by Employer and
  Schedules of Sensitivity Analysis and Deferred Inflow Amounts by Employer (June 30, 2014) (PDF)
• GASB Statement Number 67 Report ( June 30, 2015) PDF
• GASB Statement No. 67 Supplemental (06/30/2015) Revised 10/19/2016
• GASB Statement Number 68 Report ( June 30, 2015) PDF
• GASB Statement No. 68 Supplemental (06/30/2015) Revised 10/19/2016
• Schedules of Employer Allocations and Schedules of Pension Amounts by Employer
  (With State of CT MERS Independent Auditor's Report 06/30/2015) (PDF)
• GASB STATEMENT NO. 67 REPORT FOR THE CONNECTICUT MUNICIPAL EMPLOYEES' RETIREMENT SYSTEM
  PREPARED AS OF JUNE 30, 2016
• GASB STATEMENT NO. 68 REPORT FOR THE CONNECTICUT MUNICIPAL EMPLOYEES' RETIREMENT SYSTEM
  PREPARED AS OF JUNE 30, 2016
• Schedules of Employer Allocations and Schedules of Pension Amounts by Employer
  (With State of CT Independent Auditors' Report 06/30/2016) (PDF)
• GASB STATEMENT NO. 67 REPORT FOR THE CONNECTICUT MUNICIPAL EMPLOYEES' RETIREMENT SYSTEM
  PREPARED AS OF JUNE 30, 2017
• GASB STATEMENT NO. 68 REPORT FOR THE CONNECTICUT MUNICIPAL EMPLOYEES� RETIREMENT SYSTEM
  PREPARED AS OF JUNE 30, 2017
• CONNECTICUT MUNICIPAL EMPLOYEES RETIREMENT SYSTEM SCHEDULES OF EMPLOYER ALLOCATIONS AND PENSION AMOUNTS BY EMPLOYER YEAR ENDED JUNE 30, 2017

Other Important Documents

• August 17, 2017- DECISION AND DECLARATORY RULING -Town of Thompson and other CMERS-participating municipalities
• Investment Policy Statement (State Treasurer) (PDF)
  

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