Ind. Code ch. 5-10-16

Ind. Code ch. 5-10-16
in effect

Ind. Code § 5-10-16-1 Application of chapter

Sec. 1. This chapter applies to a state agency that provides or sponsors a post-employment benefit. As added by P.L.138-2012, SEC.4.

Ind. Code § 5-10-16-2 "GASB"

Sec. 2. As used in this chapter, "GASB" refers to the Governmental Accounting Standards Board. As added by P.L.138-2012, SEC.4.

Ind. Code § 5-10-16-3 "INPRS"

Sec. 3. As used in this chapter, "INPRS" refers to the Indiana public retirement system established by IC 5-10.5-2-1. As added by P.L.138-2012, SEC.4. Amended by P.L.108-2019, SEC.95.

Ind. Code § 5-10-16-4 "OPEB"

Sec. 4. As used in this chapter, "OPEB" refers to a post-employment benefit. As added by P.L.138-2012, SEC.4.

Ind. Code § 5-10-16-5 "Post-employment benefit"

Sec. 5. As used in this chapter, "post-employment benefit" means any of the following: (1) Health, prescription drug, dental, vision, and life insurance coverage for retired employees. (2) Long term care coverage, life insurance, and death benefits that are not offered as part of a pension or retirement plan. (3) Long term disability insurance for employees. (4) Any other benefit, other than a pension or retirement plan, or a termination incentive, provided to a former employee. As added by P.L.138-2012, SEC.4.

Ind. Code § 5-10-16-6 "State agency"

Sec. 6. As used in this section, "state agency" has the meaning set forth in IC 6-1.1-1-18. As added by P.L.138-2012, SEC.4.

Ind. Code § 5-10-16-7 INPRS to prepare OPEB report for state agencies; GASB Statements 74 and 75 information required

Sec. 7. Each state agency shall cooperate with the INPRS and provide to the INPRS the information necessary for the system to prepare an OPEB report for state agencies. Each state agency shall provide information required under GASB Statements 74 and 75 and any other information requested by the system. As added by P.L.138-2012, SEC.4. Amended by P.L.108-2019, SEC.96.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/5Fetched: 10/17/2026

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