Memos and Bulletins

2024 Communications

End-of-Year Reminders (June 4) and follow-up (July 1)

FY 2025 Employer Contribution Rates and Reporting Reminders (April 2)

New Independent Contractor Requirements (March 12) and clarification (June 20)

2023 Communications

Misleading Emails and Text Messages (July 25)

End-of-Year Reminders (June 16) and follow-up (July 6)

Legislative Changes Affecting TRS Employers (May 1)

FY 2024 Employer Contribution Rates and Reporting Reminders (April 4)

2022 Communications

Action Items in Wage & Contribution Reporting System (October 28)

TRS Auditor, Employer Resources (August 17)

End-of-Year Reminders (June 15) – and follow-up (July 6)

FY 2023 Employer Contribution Rates and Reporting Reminders (April 4)

Employer Communications Archive


Legislative Audit Division Census Data Testing (April 14)

Advisory Memo of June 13: Contribution Rates for Fiscal Year 2017


Advisory Memo of September 18: County Superintendents of Schools and Related Positions Must Be Reported to TRS

Advisory Memo of May 11: Requirement to Submit Forms for TRS Members | Record for Membership and Beneficiary Designation

Advisory Memo of March 9: Contribution Rates for Fiscal Year 2016


Advisory Memo of January 15: Proper Retirement System Reporting of Paraprofessionals Employed in Public Education and Request for Information

Advisory Memo of February 27: Contribution Rates for Fiscal Year 2015

Advisory Memo of May 8: 150 Calendar Day Break in Service | Montana University System Employees

Advisory Memo of May 29: Legislative Audit Division comments on GASB 67 & 68

Advisory Memo of May 30: TRS & PERS on Upcoming Financial Reporting Changes under GASB 67 & 68

Advisory Memo of June 4: Migrant Education Program (MEP) Positions and TRS Requirements

Advisory Memo of June 24: Account Setup for New TRS Online Services


Advisory Memo of May 6: Legislative Updates for Employers: 2013 Session

Advisory Memo of October 17: Employer Contributions on Independent Contractors

Advisory Memo of December 20: Employer Requirements for Documenting Termination of Employment and Pre-arranged Agreements of Retiring TRS Members and Post-retirement Work of TRS Employees


Advisory Memo of September 14: Reporting Requirements for Employers and Working Retirees

Advisory Memo of August 24: Legislative Update for Employers: 2011 Session

Advisory Memo of June 24: Coding for Re-employed Retirees under HB 363

Advisory Memo of August 17: Required Reporting of Employees of Educational Cooperatives/Consortiums to TRS


Advisory Memo of March 31: Working TRS Retirees

Advisory Memo of May 18: Legislative Update

Advisory Memo of May 21: Legislative Update for MUS and State Agencies


Advisory Memo of April 23: Termination Pay

Advisory Memo of March 1: Termination Pay

Active Member Communications Archive

Retiree/Benefit Recipient Communications Archive

Guaranteed Annual Benefit Adjustment (GABA) Lawsuit Update Archive


The Attorney General's (AG) Office, on behalf of the State and TRS, entered into a settlement agreement that upholds Judge Menahan's decision in Byrne v. State of Montana. The agreement includes a stipulation that the AG's office will not appeal the decision to the Supreme Court and the plaintiffs have waived any claim for attorney fees. This means that eligible Tier One members of TRS (hired prior to July 1, 2013) will continue to receive a 1.50% GABA on January 1 of each year. Eligible Tier Two members of TRS (hired on or after July 1, 2013) will receive a variable GABA ranging from a minimum of 0.50% to a maximum of 1.50% on January 1 of each year depending on the funded status of the plan.