Pensions and Retirement Benefits - As introduced, requires the board of trustees of TCRS to include in its annual report to the general assembly a certification of the amount of normal contributions, accumulated liability contributions, and cost of living contributions required from the employer to meet the funding needs of retirements for state judges and attorneys general participating in Groups 1, 3, and 4 of the consolidated retirement system. - Amends TCA Title 4 and Title 8.

SB 2527 requires the Tennessee Consolidated Retirement System (TCRS) board of trustees to include specific certification details in its annual report to the legislature. The certification must show the required normal contributions, accumulated liability contributions, and cost-of-living adjustments needed from employers to cover retirement benefits for state judges and attorneys general in Groups 1, 3, and 4 of the retirement system. This bill amends Tennessee law to add this reporting requirement to the existing annual report process. It does not change benefit levels or funding amounts but ensures transparency about employer contribution needs for these specific retirement groups.