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​Contribution rates for 2017-2018 are effective July 1, 2017

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New Pension Spiking Contacts


Blaine Walker


School Board Team

Crystal Hughes


File/Web Team

Suzanne Elphingstone


Pension Spiking Update

Senate Bill (SB) 104 impacts employer reporting and has two major parts:

  1. Members can opt out of Tier 1 or 2 into Tier 3 if KRS receives a favorable Private Letter Ruling from the IRS.  This ruling is expected to take 12-24 months.
  2. Shifts liability of pension spiking from employers to retirees.

Programming changes are in progress to support SB 104.  Read our pension spiking FAQ's.  We'll keep you posted as more information becomes available.

2016 GASB 67 and 68 Tables

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If you have any questions, please contact Connie Davis, Director of Accounting. 

Phone 502-696-8459​​

File Layout Changes Coming Soon

2015 and 2016 legislation required file layout changes for House Bill 364 (Sheriff Employment of Retired Police), Senate Bill 206 (City Employment of Retired Police Officer) and House Bill 153 (Volunteer Service Reimbursements).  We are currently evaluating if additional changes will be required by Senate Bill 104 (Pension Spiking) passed in the 2017 legislative session.

We want to simplify this process and implement all file layout changes at once, reducing implementation costs and allowing time for training.  We will share the details with you as soon as we finalize the new file layout and have training materials available.

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