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Under the requirements of the Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions, the Commonwealth and any participating entities in the the Massachusetts Teachers’ Retirement System (MTRS) and the Massachusetts State Employees’ Retirement System (MSERS) must report their proportionate share of the net pension liability (NPL) in their financial statements.

The Office of the Comptroller prepared the reports below to allow each participating entity to record their proportionate share of the components of the NPL. The full GASB 68 Standard is available on gasb.org.

Massachusetts Teachers' Retirement System (MTRS)

GASB 68 as of June 30, 2021

7/28/2022

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GASB 68 as of June 30, 2020

4/9/2021

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GASB 68 as of June 30, 2019

4/17/2020

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GASB 68 as of June 30, 2018

3/7/2019

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GASB 68 as of June 30, 2017

3/16/2018

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GASB 68 as of June 30, 2016

5/2/2017

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GASB 68 as of June 30, 2015

9/12/2016

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GASB 68 as of June 30, 2014 and June 30, 2013

9/25/2015

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Massachusetts State Employees' Retirement System (MSERS)

GASB 68 as of June 30, 2021

Revised 9/13/2022. No changes in opinion. Revisions are on page 10.

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Internal Allocation Schedule as of June 30, 2021

Revised 9/13/2022. No changes in opinion.

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GASB 68 as of June 30, 2020

4/9/2021

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​Internal Allocation Schedules as of June 30, 2020

4/9/2021

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GASB 68 as of June 30, 2019

5/15/2020

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​Internal Allocation Schedules as of June 30, 2019

5/15/2020

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GASB 68 as of June 30, 2018

4/19/2019

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Internal Allocation Schedules as of June 30, 2018

4/19/2019

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GASB 68 as of June 30, 2017

3/16/2018

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​Internal Allocation Schedules as of June 30, 2017

3/16/2018

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GASB 68 as of June 30, 2016

5/4/2017

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​Internal Allocation Schedules as of June 30, 2016

5/4/2017

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GASB 68 as of June 30, 2015

10/10/2017

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​Internal Allocation Schedules as of June 30, 2015

10/10/2017

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GASB 68 as of June 30, 2014 and June 30, 2013

9/28/2015

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​Internal Allocation Schedules as of June 30, 2014 and June 30, 2013

9/28/2015

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