State Aid Resources

This payment offsets a portion of the retirement contributions owed by the reporting unit for the fiscal year in which it is received.

• Sec. 147a(1) — K-12 districts and public school academies (PSAs).
• Sec. 147a(3) — Intermediate school districts (ISDs) and libraries.
• Sec. 201(4)(a) — community colleges.

This payment offsets normal cost increases due to decreases in the assumed rate of return and normal cost floor adjustments.

• Sec. 147a(2) — K-12 districts, ISDs, PSAs, libraries.
• Sec. 201(4)(b) — community colleges.
• Sec. 236(9) — universities.

This payment offsets the increase in employer normal cost for employees in the Pension Plus 2 and Defined Contribution plans.

• Sec. 147e—All reporting units but universities.

This payment funds the pension UAAL amortization payment above the UAAL rate cap (20.96% non-universities, 25.73% universities). It is passed through reporting units to ORS and appears on employer statements as UAAL Rate Stabilization Invoice.

• Sec.147c — K-12 districts, ISDs, PSAs, libraries.
• Sec. 201(5) — community colleges.
• Sec. 236(4) — universities.

This payment is recognized as additional assets being contributed to the MPSERS system, not categorized as unfunded actuarial accrued liability (UAAL) nor as normal cost contributions. Is it passed through reporting units to ORS and appears on employer statements as MPSERS One-Time Deposit Invoice.

• Sec. 147c(2) — all reporting units but universities.

This is an offset that effectively reduces the UAAL (unfunded actuarial accrued liability) cap from 20.96% to 15.21% for FY25.

• Sec. 147a(4) — all reporting units but universities.

Reimbursement for active members with the premium subsidy healthcare benefit for their 3% healthcare contributions in State FY 2025

• Sec.147g — all reporting units but universities.