(b) The participants' savings fund shall consist of the following:

1. (1) each participant's contributions to the fund;
2. (2) all gifts, grants, devises and bequests in money, property, or other form which may be made to the fund;
3. (3) all interest on investments or on deposits of the fund;
4. (4) all contributions or payments to the fund made in any manner provided by the general assembly, including appropriations from the general fund of the state; and
5. (5) any funds transferred to the fund from the public employees' retirement fund under the provisions of section 6 of this chapter.

(c) Within the participants' savings fund established by subsection (a), the board shall maintain a supplemental allowance reserve account for the purpose of paying postretirement benefit adjustments, including postretirement benefit increases, thirteenth checks, and other benefit changes or adjustments granted by the general assembly after June 30, 2018, to participants of the state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan. The account consists of:

1. (1) amounts allotted to the account by the board from amounts transferred to the Indiana public retirement system under IC 4-30-16-3 ;
2. (2) amounts appropriated or transferred to the account by the general assembly;
3. (3) contributions from employers under IC 5-10.2-12-3 ; and

4. (4) donations, gifts, bequests, and devises made to the account.

   Formerly: Acts 1972, P.L.1, SEC.1. As amended by P.L.127-2018, SEC.4; P.L.136-2018, SEC.33.