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Mandatory Reporting to the LCPR

Mandatory Reporting to the LCPR

If you can't find what you're looking for, need reports from previous years, or have a question, please contact us at lcpr@lcpr.mn.gov, or 612-296-2750.

Jump to: Secure Choice Retirement Program     IRAP to TRA Transfers     Pension plan error correction
PERA SVF Incentive Report     St. Paul city/school district    Supplemental 403(b)/457(b) plans    Firefighters Relief Associations


  Minnesota Secure Choice Retirement Program

Statute: Section 187.08, Subd. 8
Reporting entity: Board of Directors of the Secure Choice Retirement Program
What to file: An annual report regarding plan outcomes, progress toward savings goals established by the board, statistics on the number of participants, participating employers, and covered employees who have opted out of participation, plan expenses, estimated impact of the program on social safety net programs, and penalties and violations, and disciplinary actions for enforcement.
When to file: Annually

  IRAP to TRA transfers

Statute: Section 354B.215, Subd. 10
Reporting entity: Minnesota State Colleges and Universities chancellor and TRA
What to file: Without identifying any eligible person, the number of employees who elected a transfer from the IRAP to the TRA during the prior calendar year and the total amount transferred by the eligible person from their IRAP and other sources to purchase past service credit and the offset amount.
When to file: Annually, no later than each January 31

  Pension plan error correction

Statute: Section 356.636, Subd. 3
Reporting entity: MSRS, PERA, TRA, and SPTRFA
What to file: For each plan, report on whether the executive director of the pension fund corrected any operational, demographic, employer or employee eligibility, or plan document error during the preceding calendar year.
When to file: Annually, no later than each February 1

  PERA Statewide Volunteer Firefighter (SVF) Plan Incentive Program

Session Law: Laws 2023, Chapter 45, Article 6, Section 2, Paragraph (c)
Reporting entity: PERA
What to file: Annual report on the incentive program. The inventive program provides financial incentives for FRAs to join the SVF Plan, which is administered by PERA. Specifically, the SVF Advisory Board developed an outline for the incentive program, intending to provide $10,000 per plan plus $1,000 per active member for each FRA that joins the SVF Plan in 2023, 2024, and 2025 or until the appropriation is exhausted.
When to file: Annually, until the appropriation is expended

  St. Paul city and school district

Statute: Section 356.27, Subd. 4
Reporting entity: City of St. Paul and St. Paul School District
What to file: For each labor organization, number of trades employees for whom the employer contributes to both a multiemployer plan and the PERA General Plan
When to file: Annually, by the 60th day after the end of the Fiscal Year of the employer

City of St. Paul

St. Paul Public Schools

  Supplemental 403(b) and 457(b) plans

The 2026 Omnibus Pension and Retirement bill eliminates the requirement for the plan administrator or vendor of a 403(b) tax-sheltered annuity or 457(b) deferred compensation plan to file the annual disclosure statement with the LCPR, effective May 20, 2026. See Chapter 106, Article 10. 

Plan administrators and vendors must continue to provide the annual fee and ROR statement to participants as required by Section 356.24, subdivision 3, paragraph (c), which was not changed in the 2026 pension bill.

Previous filings will be retained by the LCPR through 2028. If you would like to receive a copy of an annual fee and rate of return disclosure, please contact the Commission Assistant, Mollie Pierson, at 651-296-2750 or (mollie.pierson@lcpr.mn.gov).

  Firefighter Relief Associations: Investment Business Recipient Disclosure Forms

The 2025 Omnibus Pension and Retirement bill, enacted as Chapter 37 of the 2025 session laws, repeals the requirement in Minnesota Statutes, section 356A.06, subdivision 5, to file an annual investment business recipient disclosure form. The repeal of this requirement in the 2025 pension bill means that, beginning August 1, 2025, firefighter relief associations no longer need to file the “Investment Business Recipient Disclosure Form” with the LCPR executive director. Please contact Mollie Pierson, Commission Assistant, with any questions. Previous filings for relief associations can be found at the Legislative Reference Library.



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