Pension & Other Post Employment Benefits Resources

For unit-specific pension and OPEB worksheets, templates, and other resources, please visit the Financial Statement Resources page. 

Financial Statement Resources

Employer Manuals

Note: TSERS and LGERS Employer Manuals were not updated again until 2022.

TSERS Employer Manual - 2019

LGERS Employer Manual – 2019 


TSERS Employer Manual - 2022

LGERS Employer Manual - 2022


Information provided by the Department of State Treasurer's Investment Management Division regarding the Ancillary Governmental Participant Investment Program (AGPIP) is available at the webpage below. Questions regarding the program should be directed to



For memos related to pension and OPEB topics, visit our Memos page.