The City of Springfield Has Three Pension Plans: a Locally

Multiple Choice

The City of Springfield has three pension plans: a locally administered police plan for which it is trustee, a statewide cost sharing plan, and a statewide agency plan. The City would include in its CAFR pension trust fund financial statements for:

A) All three plans.
B) The locally administered plan plus the statewide agency plan.
C) Both statewide plans.
D) The locally administered plan only.