All townships and other local governments, even those without pension plans, must complete the first two steps of the Act 205 Municipal Pension Reporting Program E-filing by October 15. This report includes a Plan Declaration certifying whether or not your township maintains a pension plan for its employees and/or retirees. If your township indicates that it does have a pension plan, the actuarial reporting form(s) for this reporting cycle must be submitted by March 31, 2026.