Indiana Code § 10-12-7-2

Supplemental allowance reserve account; purpose
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Sec. 2. (a) The trustee shall maintain a separate supplemental allowance reserve account for both the state police pre-1987 benefit system under IC 10-12-3 and the state police 1987 benefit system under IC 10-12-4 for the purpose of paying postretirement benefit adjustments, including: (1) postretirement benefit increases; and (2) thirteenth checks; granted by the general assembly to employee beneficiaries after June 30, 2025.       (b) For purposes of subsection (a), "postretirement benefit adjustments" does not include a supplemental pension benefit under IC 10-12-5 .

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