*Note Both FY25 and FY24 Contributions for FRF were zero. Both FY25 and FY24 Employer Proportionate Allocation equals the FY24 rate.

11/18/25 – Sample FRF JE Employers With FYE 9-30-2025 Using 6-30-2025 Measurement Date

11/18/25 – FRF Sample Footnote For Employers With 9-30-2025 FYE Using 6-30-25 Measurement Date

11/18/25 – FRF Instructions For Sample Journal Entries, Footnote Disclosure and RSI For Employers With 9-30-25 FYE Using 6-30-25 Measurement Date

11/18/25 – PERSI GASB 68 2025 Allocation Report FRF

11/18/25 – PERSI GASB 68 2024 Allocation Report FRF

11/18/25 – FRF 2025 Actuary Report