16 Pa. Code § 211.3

Current through Register Vol. 54, No. 52, December 28, 2024
Section 211.3 - Reporting year
(a) The date of December 31, 1974, shall be the base date in determining the reporting year according to the number of members in a pension system.
(b) The reporting year for municipalities which have less than 50 members in each of its pension systems shall be once every 4 years beginning from the base date.
(c) The reporting year for municipalities which have 50 or more members in any of its pension systems shall be once every 2 years beginning from the base date.

16 Pa. Code § 211.3