The Iowa Public Employee's Retirement System Notification Letter, July 12, 2006

State Audit Reports

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2006

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2006

Audit report on the Iowa Public Employees’ Retirement System for the year ended June 30, 2006

Audit report on the Iowa Public Employees’ Retirement System for the year ended June 30, 2006

Statement of Inventment Policy for the Retirement Investors' Club, 2005

The Retirement Investors’ Club (RIC) (also referred to as 457/401(a) deferred compensation) is a voluntary retirement savings program designed to help you meet your need for income at retirement and lower your current income taxes. Your contributions to RIC are automatically withdrawn from your paycheck and you are credited with an employer match. You may enroll*and make changes at any time. Other advantages are explained below…keep reading about this excellent employee benefit!

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2007

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2007

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2008

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2008

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2009

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2009

Iowa Public Employees' Retirement System Member Handbook Supplement, July 2010

In 2010, the state legislature and the governor approved changes to the IPERS plan. Important changes will apply to most IPERS members, but the changes are not effective until July 1, 2012. A few changes were effective immediately but did not affect most IPERS members. Because most of the IPERS plan is unchanged, IPERS published the law changes as a supplement to the IPERS Member Handbook. The IPERS Member Handbook remains effective until July 1, 2012. View the supplement as an addendum to the IPERS Member Handbook dated May 2009.

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2010

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2010

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2011

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2011

Iowa Public Employees' Retirement System Member Handbook, September 2011

The IPERS Member Handbook summarizes the retirement plan that is provided for most employees of Iowa’s schools, cities, counties, townships, state agencies, and other governmental units. This publication explains the rights and benefits of IPERS membership in as clear and useful a manner as possible; however, it is not intended to be a complete presentation of the IPERS law and policies. Benefits provided under IPERS differ for Special service members—sheriffs, deputy sheriffs, and those working in other protection occupations, such as firefighters, police, correctional officers, and conservation officers. This publication explains what these differences are. To help you find information that applies only to you, IPERS also publishes a variety of booklets and brochures to guide you through IPERS benefits at specific stages of your career, from membership enrollment to retirement. These educational resources are available for viewing or printing from our website at www.ipers.org. You may also contact IPERS and request a free printed copy. Alternative formats containing the information in this publication are available upon request. Note: This publication reflects the law as of July 2011. Some provisions will become effective at later dates, as noted. Any inconsistencies or inadvertent omissions will be resolved in favor of the law.

Iowa Public Employees’ Retirement System 2001-2005 Experience Study, June 2006

The purpose of an actuarial valuation is to provide a timely best estimate of the ultimate costs of a retirement system. Actuarial valuations of IPERS are prepared annually to determine whether the statutory contribution rate will be sufficient to fund the System on an actuarial basis, i.e. the current assets plus future contributions, along with investment earnings will be sufficient to provide the benefits promised by the System to current members. The valuation requires the use of certain assumptions with respect to the occurrence of future events, such as rates of death, termination of employment, retirement age and salary changes to estimate the obligations of the System. The basic purpose of an experience study is to determine whether the actuarial assumptions currently in use are accurately predicting actual emerging experience. This information, along with the professional judgment of System personnel and advisors, is used to evaluate the appropriateness of continued use of the current actuarial assumptions. When analyzing experience and assumptions, it is important to realize that actual experience is reported short term while assumptions are intended to be long term estimates of experience.

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2012

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2012

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2013

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2013

Iowa Public Employees’ Retirement System Performance Report, FY2004

Agency Performance Report