77 Fund

Senate Enrolled Act 78 (SEA 78) requires that employers must enroll full-time police officers and full-time firefighters hired on or after July 1, 2022, in the 1977 Fund after they pass the statewide baseline physical and local board mental examinations. Under IC 36-8-8-3(b), firefighters employed by units that did not establish a 1937 Firefighters' Pension Fund may be enrolled in PERF if the unit elected to join PERF.

INPRS is coordinating directly with impacted employers to make this transition.

• 1977 Fund Eligibility Assessment Questionnaire
• Pulmonary Function Tests for Conditionally Approved Employees

1977 Fund First-Class Officer (FCO) Salary Certification Information

• FCO Certified Salary FAQs for Employers
• FCO Certified Salary Process QRG
• FCO Certified Salary Governing Legislation

The INPRS Board of Trustees voted on Oct. 31, 2025, to set the 2026 rate at 23.30% from Jan. 1 through Dec. 31, 2026. Per the board vote on Oct. 31, 2025, the rate from Jan. 1 through Dec. 31, 2027, will increase to 26.50%.

This year's seminar will offer updates and presentations to help pension secretaries support their members. Topics will include:

• Health of the Fund – an overview of the 1977 Fund's financial status and long-term outlook.

• Digital Disability & Baseline Applications – updates on digital tools (EASI Portal) and processes to support more efficient application submission and tracking.

• Disability Application Process Overview – a step-by-step walkthrough of the disability application process.

• Presentation by Dr. Higginbotham – an in-depth look at the baseline application evaluation process, including key considerations and best practices.

Pension secretaries serve an important role in administering '77 Fund benefits for their departments. Some pension secretary duties may be routine, while others present more complex situations that could benefit from an experienced pension secretary's perspective.

INPRS's pension secretary mentor program has been established to provide this type of peer support. Reach out to any of the pension secretary mentors below whenever you need expert insight or feedback or to talk through a situation. Each mentor has volunteered their time, contact information, and expertise, so please reach out without hesitation.

Pension Relief Data Submission Guide: INPRS has refined and updated the documentation for the Submission Guide and sent communication.

Certified Salary Form Submissions: as an employer you are responsible for entering the certified salary directly into the ERM system. Only the following employer contacts may do so:

• Authorized Agent – City Controllers

• Authorized Agent – City Clerk-Treasurer

• Authorized Agent – Trustees

• Pension Relief Information (PDF)
• Pension Relief Data Submission Guide
• Pension Relief Worksheet Field Level Guide
• Pension Relief Worksheet Template (.XLSX)
• Change of Pension Relief Distribution Bank Information Form

INPRS has changed how Pension Relief Distribution letters are provided. They are no longer mailed via USPS. Instead, they're available to download below to allow for immediate access at any time. You can search for your employer distribution letter in the PDF documents below by entering your unit name or submission unit number.

• 2026 Pension Relief Payments
• 2025 Pension Relief Payments
• 2024 Pension Relief Payments
• 2023 Pension Relief Payments

The process for determining 1977 Fund members' eligibility for disability benefits requires approval from the local review board. The steps that must be taken by members, the review board, and INPRS are outlined in the 1977 Fund Disability Benefit Determinations Fact Sheet. Additional information can be found in the following documents:

• Affidavit for Line of Duty Disability Exposure Risk
• 1977 Fund Disability at a Glance Fact Sheet
• 1977 Fund Disability Application