§ 211.2. Municipalities required to file a complete report with the Commission.
(a) Under the act, municipalities, through the actuaries employed or retained to make the actuarial investigations, shall file complete reports with the Commission.
(b) If a municipality has not established a pension system or any one or two of the three types of pension systems, the municipality shall still file the applicable reporting form for each possible type of system, indicating that the municipality has not established the particular type of pension system.
(c) Municipalities, as defined by the act, participating in the Pennsylvania Municipal Retirement System under the Pennsylvania Municipal Retirement Law (53 P. S. § § 881.101—881.501), are required to file separate complete reports for their individual pension systems and may not rely on a single complete report filed by the Pennsylvania Municipal Retirement System with the Commission to fulfill their obligations under the act.
(d) A municipality participating in a regional pension system shall individually file a reporting form on that pension system.
(e) If a municipality receives Commonwealth contributions from the tax paid upon premiums by foreign fire insurance companies under section 2 of the act of June 28, 1895 (P. L. 408, No. 289) (72 P. S. § 2262) (Repealed) into a paid firemen’s pension fund as determined and identified by the Auditor General, the municipality shall file a reporting form on that pension system regardless of the internal administration of the pension system.
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