LTC 316-2015 City of Miami Beach Pension Plan Comparisons MIAMIBEACH
OFFICE OF THE CITY MANAGER
LTC # 316-2015 LETTER TO COMMISSION
TO: Mayor Phillip Levine and Members o the City Co mission
FROM: Jimmy L. Morales, City Manager
DATE: August 3, 2015
SUBJECT: City of Miami Beach Pension Plan C mparisons
The purpose of the Letter to Commission is to provide the Mayor and the City
Commission with information requested regarding where City of Miami Beach pension
plans stand in comparison with comparable organizations in the state of Florida, as
shown in the attached report. The information in the report has been sorted by the total
annual required contribution (ARC) as a percent of payroll, from lowest to highest. A
legend and glossary of terms for each section of the report has also been included.
Comparability is based on total plan assets and/or sponsor (city) population for 20
municipalities, consisting of 49 pension plans.
The City of Miami Beach has two pension plans, the City Pension Fund for Firefighters
and Police Officers in the City of Miami Beach and the Miami Beach Employee's
Retirement Plan (MBERP) for all other eligible employees. As of the October 1, 2013,
valuation, which is the period covered in the attached reports, the City's contribution to
the Fire & Police pension plan was 70% of payroll and 41.7% for MBERP. The City's
ARC during the same period was $33,028,839; and $26,456,580, respectively.
STATISTICAL COMPARISON OF OUR PLAN CONTRIBUTIONS VERSUS OTHER
PLANS
Fire & Police
The City's required contribution per the 2013 valuation was 70% of payroll, which is
above the average of 45.6% for comparable Florida organizations. The City's
contribution is 53.5% higher than the average contribution.
Of the comparable Florida organizations, 86% have a lower contribution percentage rate
than the City of Miami Beach; while 14% have an equivalent or higher contribution
percentage rate.
MBERP
The City's required contribution per the 2013 valuation was 41.7% of payroll, which is
above the average of 38.3% for comparable Florida organizations. The City's
contribution is 8.9% higher than the average contribution.
Of the comparable Florida organizations, 64% have a lower contribution percentage rate
than the City of Miami Beach; while 36% have an equivalent or higher contribution
percentage rate.
LTC: City of Miami Beach Pension Plan Comparisons
August 3, 2015
Page 2 of 2
Adopted Pension Polices & Guidelines
On July 19, 2013, the Commission adopted the pension policies and guidelines which
recommend that the City's ARC toward pension plans not exceed 60% of payroll for Fire
& Police and 25% for MBERP (Resolution #2013-28290).
Based on the comparisons for Fire & Police, the City contribution for 79% of comparable
Florida organizations is 60% of payroll or less. The comparisons for MBERP show the
City contribution for 48% of comparable Florida organizations is 25% of payroll or less.
RECENT PLAN ASSUMPTION CHANGES
Fire & Police
The investment return assumption for the Fire & Police plan was reduced from 8% to
7.95% for the 10/1/2014 valuation. The investment return assumption will be reduced
by 0.05% each year until 7.75% by fiscal year 2019-2020.
Effective October 1, 2014, payroll growth assumption was limited to a 10 year average.
The current average is 2.3%.
MBERP
The investment return assumption for MBERP was reduced from 8.00% to 7.85%. This
rate will continue to be reduced by 0.15% each year until 7.4% by fiscal year 2019-2020.
This change will increase the required employer contribution by approximately $1.1
million, or 1.73% of non-DROP payroll.
Based on the 10/1/2014 valuation, payroll growth is expected to remain at 3%.
Attach k-nts
J LM/K w:/SC-T/J DR/YMT
FINANCIAL/CONTRIBUTION DATA
This display captures key elements of each valuation,such as assets,unfunded liabilities,active member payroll,
annual benefits payable to inactives,annual required contributions,and contribution rates.All figures are as of the
valuation date shown.Since some valuations are only prepared biennially or triennially,the data contained herein is an
approximation of current conditions rather than an exact accounting.
HEADINGS INFORMATION PROVIDED
City or District Plan Sponsor(Name of City,Special District,or School Board)
TYP SYS Type of Retirement System:
• G =General Employees only
• P =Police Officers only
• F =Firefighters only
• PF =Police Officers and Firefighters only
• GPF =General Employees,Police Officers and Firefighters
• GP =General Employees and Police Officers only
• GF =General Employees and Firefighters only
• GS =General and Sanitation Employees only
• HIS =Health Insurance Subsidy
• LG =Lifeguards
• CO =Correctional Officers only
• ERP =Early Retirement Program
Valuation Date The month/day/year on which the financial data in the actuarial valuation is based.
Total Assets The market value of assets.
UAAL Amount of the Unfunded Actuarial Accrued Liability(UAAL)
Valuation Payroll Total payroll of participating employees included in the valuation.
Retired Payroll Reflects annual benefits payable to retirees,beneficiaries and vested terminees.
z
® NOTE: Those retirement systems which provide retirees with a lump-sum payment
or a purchased annuity will not reflect retired payroll amount.
Normal Cost The amount of the total annual contribution representing the financial obligation
associated with service rendered by plan participants in the"current year"as
determined by the actuarial cost method used to fund the Plan.
Normal Pct The percent that the normal cost is of the participating employee payroll.
UAAL Pymt The amount of the total annual contribution representing the current year payment on
Zthe financial obligation associated with service rendered in past years which has not
® yet been funded.
UAAL Pct The percent that the UAAL payment is of the participating employee payroll.
Reqd Cont Total annual contribution required for the"current year."The sum of Normal Cost
and UAAL payments plus interest.
Reqd Pct The percent that the annual contribution is of the participating employee payroll.
z CONTRIBUTION Reflects the ercent of participating employee payroll which is paid by:
Memb Pct Employees
Z City Pct Plan sponsor
V.- Other Pct Other source(typically Chapter 175 or 185 funds)
NOTE:Percent of member,city,and other must at least equal total percent of
required contributions,though it may be a greater amount.
Plan Year Beginning Plan year for which recommended contributions apply,using beginning date.
Payment Beginning Beginning date of when contributions are actually paid for the plan year.May be
fiscal year or budget year.
m 4 m 4 d' m 4 N 4 m 4 M 4 4 m m Cf N 4 M 4 M 4 m C c' N I I N M cr en 4 4 `. vl
Ir OA r-1 ,--I ,--1 r-I r-I i-l t--I t--1 r-I a--I t--I ri i--1 .1 r-1 a--I 1--1 .-1 r-I ri t--I t--1 t-1 1--I r-1 1--I i-l r-1,ri t--1 r-I t--I 1--4 t--I
RI C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000'0i000000 0 0 eq
C) N N N N N N N N N N N N N N N N N N N N N N N N N N NJ N I N N N N N N \
>. C \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 0
_ • ri ri ri ri ri ri ri ri ri r-I r-1 r•1 r-I ri 1-1 .--I r-I r-I r-I r-1 r-1 r-1 ri ri -1 ri r-I I r-1 I e-1 ri r-I r-1 ri r-1
• y 0 0 0 0 0 0 0 0 r-I 0 0 0 0 0 0 r-I 0 0 0 0 0 0 0 0 0 0 010 0 0 0 0 0 0 N
dm r-1 r-I r-I r-I r-1 r-I r-I ri r-I r-I r-I r-I ri r-i r-1 r-I r-I r-I r-1 r-I r-I r-1 r-I r-I r-I r-I r-I 1-1 r-I r-1 r-1 r-I
0 0 0 0 0 0 0 0 0 0 0 tD O M O N 0 O M 00 lD r N O O Ol N I O LO CA O O N
t c 4 00 4 LO O1 u1 O u1 111 4 4 O
i
aJ
O.
H
4, 0 N lD m d- N r v-i Ln m 111 Lf, C r N N N CA CO CO en u1 00 N N C' m;r 111 en Ol al LD 4
c M 00 u 4 u1 a1 LA 4 (Ni 00 r 4 Lf1 M N Ol r LO ri 00 M Ol LA u1 4 00±ri 00 r-I 4 O r 00
a>� V 00 .-i r-I ri ri r-I N ri r-I N r-I N N N r-I ri d N N M M M I en Lfl en
U a 1
O M 111 ri N CO N Lfi O1 et N Lf) Ol Ol en lD N 111 00 en v- N d- .1 00 u1 i O 1d" N Ol 0 N•4J = r LO O Ol M 00 Ni Ol r r 00 Ol 00 r rN-1 00 4 lD 000 r� r 00 I ri I 0• O r-i 00 O
Cl
C) I
20. 1
03- -+ O L0 Lel N I.0 N LO LID Lf1 1.0 N N 01 N O1 in N Lf1 ri U) r ri 00 N r-1 r-111.0 1 1 Cr N r N LO lD c
C O ri Ll LO 00 00 o (Ni o of O ri ri M 4 4 u1 LO lD O O Tr 1 LD r 100 O O M LA ul 8 C a V c
ri ri ri r-1 ri r-1 N N N N M Al Al Al M M M M Al Cr Tt d-I Lf) Ln ul Ln L l `y
C y L. I • a
O CC C) I I c
a+ a i ■ O
O I
42 a+ 0 0 0 1-1 111 Lf1 r-I r Tr 0 Lfi N N N ri M 00 r N LI1 Tr r-I M Ol LD M 00 1 r-1 ri N r O 00 r-I
'i J C O N 00 O r ri ri ri .-I Ol LO 4 O IA u1 LO LA N Lfi LO N ri.00 I Ol r Ct LD LA `
< W r-I r-I r-I v-I r 1 r-1 N r-i N N r-I N r-1 Al N r-I ri Al N N c
C Q i u
u M a. 1
t _ a+ lD Lf1 N N r Lf1 00 ri O r 111 r 111 r N Lf1 00 0l ri M ul LO ri 00 00 M 1 Lf1(en I.D 01 N N LA aai
O ,V c0 C O ri 4 LD L11 O 00 Lf1 4 L11 00 Ol O (Ni r Ql M N M O ri 00 lD 00 M Lfi k O 1 ri M ri Lf1 Ol ri r
fl- C C) ri .-I .-I r-I r-I ri N .-I ri ri N N N r-I r1 N r-I N ri Al e1 1 N I M M LA N M >
CC
CU CO C p 1 1 v
++ LL C) t
C Z d 0
C) vl
E Ol .-I O 111 00 O Ql lD IC 00 00 ri N 00 O M Ol u1 M N N 111 M 00 j Ql Lfl r tip O U'
d in Tr 00 O M O 0 00 N 111 Cr ri 0 00 01 Al 01 0 r-I r CO LO CO en 0) r� en oN r O1 in d- d- N o
N en 0 I.D M d- 00 al 0 Ol Ol r 00 d- LO Ol 0 ri r•-I co N u1 00 r I.D en u1 ri en en 00 01 en ^1
M +:" C▪) O N 4 O t0 u1 Lf1 LD r M r o0 Lf1 r-I' Ol N 111 N r-I O ri r lD O Lf1 1 Ol 1 ri r-I Lfi Ql ri Lfi 1O
C O Lel r•i r 0 r-I en 00 0 LID 0) in LA N CO 00 d' d- r-I r-1 Ol O N r I O 00 Ol 0 u1 en 0
c0 OC N L(1 in 0 N CO N 01 0 N 00 r Tr I.0 en 00 LO 0) ct r-I r N 00 N Lf1 i l0 Lf1 en 4 O O en t
■C. p Q ri 4 r Ql M r i N lD ri Lfi M O M 4 r-1 00 O Ol vi' N r O Ol ri s 1,-i. up' 00 Lf1 LIl M n
C co ch r-I 00 00 01 Lf1 r d- d- r N LO 00 ri cr Lf1 u1 O Lf1 01 N l0 Lf1 N 0 r'Lf1 0 I,D N d- 00 a�
0 O FO- ri LO ri N M N 00 ri N r Lf1 u1 O u1 M r-1 M ;� ri ri 0 el. N
cc
ri r-I
C .> V} V} V} V} V} V} V} V} V} t/} V} V} V} V} V} V} V} V} V} V} V} V} V} V} V} t/1• V} V} V? V} V} V} V} V} aEi
C)
a o N en en Tr M N M N 4 en en (N en en N en Al N en M en N M N M en ri I en I N en en N Al M en Gc
ea as C ri ri ri ri ri ri ri ri ri ri r•1 r-1 ri r1 ri ri r-I ri ri r-•1 r1 ri rI ri ri ri ri ri ri ri ri ri ri ri
.- 0 0000000000000000000000000000,000000 0
O p +' 41) \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \'\i\ \ \ - - \ o
M co ri ri ri r1 ri ri r-1 r-I r-I r-I ri ri ri ri ri ri 0 r-1 ri ri r-I ri ri r-I ri ri r-11 r-11 ri ri r-1 ri ri ri .v,
Li 3 p \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ M \ \ \ \ \ \ \ \ \ \I\ \ \ \ \ \ \ >
Cr 0 0 0 r-I O O O O ri 0 0 0 0 0 0 0 \ 0 0 0 0 0 0 0 0 0 0 10 0 0 0 0 0 0
0> ri ri ri ri r-I r-I ri r I r 1 r1 r 1 r-I r-I 01 r-I r-I r 1 ri r-I r1 ri r-I ri r i I r-I r I ri r 1 r-1 ri r1
N I
■
o
I cc
C O I 1
CU C. n 0 0 0 0 0 0 0 0 Cal 0 0 a 0 LL a a 0 0 a LL a a LL. 0 LL_ LL 10 LL_ 0- L7 a 0- a
2
f0 1- N
m ! y
I
1 f
N I
E
ri 1 u
ON I I c
, •O
IV- I 1 c
a)
a
71 1
aa
Q I I
O 00 Q i LL
r'I. 0 -0 I 1 0 i
0
N N LA 1 •
1 0
O • L 0 1 I '
M c0 N as al
�+ CU L 1
.i _ v c j co
N C —. ^ LL a1 I n
• G O "O cO -0 0 I E
co w L - 0) * 1 U
f0 , _
O :.--,• O N LL C _O a) m , o
>. c0 U CO a) L U
6. V) * N E 67 * LL C a 0 cu U o� ^ oz$ c
U tLa O i) 4J To a) a) 0 I L_ 0
aJ U U != L1 •7d
L �e a C ii v cu -� .- c0: c
CD >
c a) a s �a m o2f ^ o v 2 a s > a)I v oZS
✓ l7 v (? L O v a 0 a) i v 7 cl L L_ v
C7 v c a)
v is cu aci La c °� v 'U v O a) v v o2S V u ,._ L° L v C7 j C o?S v p
N c L L tD l7 co c O c v 0 co C (7 a) a) O U x -a • a o
_ d.+ a) v _ C7 L7 L a) 0 a) L •�• -a `.' U VI 0 C -0 v LL) a) L 1 t I U v - v
u In v� c a) L w L c l7 v o aJ v a ,-„ C a 'a^) L - c v LL.I m■w u _ a c .-
W• Y o V 0 0 ++ ++ Q) '� L -O V1 -0 -0 '5- 0_ 'L -a v 4_, LA O L I.L .O a O f0
O �' f6 O) > as l7 > c0 3 !Z c0 O f0 I m 1 Li d O v O c0 i
IZ oC s Q. a) 3 a) (.0 a) E c t fu J co O ca (n d L cc = E 1 V 13 a
E c0 -2 c a) c a c0 +. �. Y c- i0 a) a c Io cO my a) E ra c0 2•
0) co 0 c0 c0 C . N c0 L CO CO O O cp f0 O CO c0 TO c0 O L L -I co L O
x
o_ H m F- Ln C7 U D J C7 J t— Li LL_ U = Ln H m O 1 D D U O m LL
N 111
Tr M Tr M m m M Cr N M Cr Tr N . r1
1- 00 .-I .-I r-I rl rl 1-1 .-I .-i rl ri .--I r1 r-1 ri r1 0
0
C O O O O O O O O O O O O O O O N
N N N N N N N N N N N N N N N
>0 g \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ O
c .-I .-I .-I .-I a-i r-I .-I rl e-I T-I r-1 r-I .-I ri .-1 M
co y
O O O O O O O O O O O O O O r-I r\
d. 00 .-1 1 .-i r-1 r-I r 1 r1 ri .-1 ri r-I r-I ,--I r-I
.. '--1 0 00 cf N O M Cr O c-1 N r-I N O
C 6 oo to Lri O o 0 00 00 o Lri
CU r I
O
a
r ln CO 00 ri M N ul 0 00 lD 111 4 lD 00 LA
O M al r-I al N lD N ^ N Q LA 00 .-i lD LA
*>, U d- Lt u1 LA In lD CD 00 00 O r-I Cr
U
a)
a
o o N 00 O al 0 00 O 00 ri N O
}, ri .-1 cri .-I ri r I 0 0
. w ri ri
E u
a) y
g a
...cons • 00 00 N lD 00 al Lf1 If M N cr N m N
• 'C r� al LA m M M m 4- lD N 00 co Ol f\ O 8
ia• V 111 LA lD r\ N N N N N al al al O1 N
Q a7 ` rl c-i a
Q cz d o
r L+
r N 00 N M N M LA N CD M LA 00 Tr
.c J O n 6 Ti. O O M n ri O1 r\ M 0o rI M 4 `
= < U N .q lff 111 up N I1) N 00 111 U
U• n a v
i _ N al al al d' LA LA m m al lD t"I N LA 00 a
r
N
O U f9 C al N M N M O lD m n 4 4 O r\ m u1 z
o. E U N rI N M m M r-1 ri N N N Cr 00
CU CO Ce _ �' 0
O
c LL Z a o
a) '"
E q o N O N oo r-1 N .:1' o CD r I CO N al
U H 00 N m 00 N 00 00 N CD M N lD al al r1 0
�,, m rl .--I O CD ri M 00 CO LA O O O1 .�
�' a) u1 00 .--� Ql M t\ al t7 .--� lD N LA Ni L'01
= al "I lD CO N f\ 0o N N M LID 00 ri 111 lD N
r0 w t\ M LA O N N O M rI LA N LA O al al 1=
O. '~ Q
Q al O M M4 u1 ri O ri N M lD al N Lf1
• C
470., O al M LA 00 rI CO ri ri N M 00 al
cc
O o Q ,-I LA N ri ,--4 N N M N Cr .-1 N c
.
> ~ tf, tf) yf? ,, t/? t'1 ,, id, if? ,} '1 i'I V? ih id, 2
a p
M M M M N M N M M N N M M M N cu cc
.Q• 13 C rI rI r1 ri r1 r1 r-I r1 a-I r-I ri rI r-I rI rl
.` O O O O O O O O O O O O O O O o
O p ''''cu g NNNNNNNNCNNNNNNN
co Iy rl r•i .-1 rl ri r1• ri ri ri ri r-I r-I r-I -4 ri :v,
ti 3 G -- -- -- — — -- — „ -- — \ — — „ --
Co >
Tr 'Ft O O O O O O O O O O O O O O r-I p
r-1 rI ri ri rI ri ri r-I ri ri .-I ri ri ri
O o
1 N N
Q O E c
Da H _ .L d d LL („D a a LL. d m
m 1.- N
a
E
0
u
o2.
.N
c
a.
a
v m
0
LLy
0
0
a
(Y
lV
r
u
. ,2
c. ID
r C.5 2 ........ E
LL .0 U
O o?S Co a) o
? -
r U Co L.L y
U .4. •O u) oZS w c
Co ii D_ 06 O L 5
LL o c
N ,_ U a co a) ,_ O oZS n " ra U a
a
Q) -- L ' c CU a)c a, U 0 Y
U 00 O v v O O a) a) U v - ,
c a a o v o o = - aa)
O c
c N U a) D_
Q) U i
Cp O '05 C _ ca "O co co -O a) -0 = a) So
Ur 4) 'L L i O 0) v 0 Y O '5 v 0
U f1 N ca V co m v 0 0 0 c Q
a Co o c ,- ,- a ?• Co c- m ? E ?' o •co 0
LL
FUNDING PROGRESS(FASB 35 BASIS)
HEADINGS INFORMATION PROVIDED
City or District Plan Sponsor(Name of City,Special District,or School Board)
TYP SYS Type of Retirement System:
• G =General Employees only
• P =Police Officers only
• F =Firefighters only
• PF =Police Officers and Firefighters only
• GPF =General Employees,Police Officers and Firefighters
• GP =General Employees and Police Officers only
• GF =General Employees and Firefighters only
• GS =General and Sanitation Employees only
• HIS =Health Insurance Subsidy
• LG =Lifeguards
• CO =Correctional Officers only
CO • ERP =Early Retirement Program
CO Valuation Date The month/day/year on which the financial data in the actuarial valuation is based.
REV Indicates whether the valuation was revised.
CO Market Value of Assets The market value of assets.
Liability for
CO Ret.&Ben. The actuarially determined present value of benefit liability for retirees,beneficiaries,
CO and those employees who are terminated vested. (Referred to below as"inactives").
EE Contrib The amount of active employee contributions,including if applicable,accumulated
interest. Some plans do not refund all or may refund only a portion of employee
LL contributions.
♦1) Actives The balance of the actuarially determined present value of accrued benefits of
CO current employees.
wJ
V Total PVAB The sum of the liabilities for Ret&Ben,EE Contrib and Actives.
FASB 35 Ratio The percentage ratio of(Market Value of Assets)/(Total PVAB)
Ratio of Assets/
Liabilities
Inact Total assets divided by liability for the inactives. If assets are equal to or greater than
the liability,"100 percent"(funded)is shown under heading INACT.
Contr Total assets less the liability for the inactives divided by the amount of employee
contributions. If assets less"inact"liability are equal to or greater than the liability
Z for employee contributions,"100 percent"(funded)is shown under"Contr"heading.
The
0 formula for determining the percent is:
Market Value of Assets-Inact
Contr
LL
Actvs The percent funded of all accumulated active employee benefit
liabilities,both vested and non-vested,is measured. Formula:
Market Value of Assets-Inact-Contr
Actvs
Comments Liability for DROP accounts if applicable.
N Ln
to o * •* 0 0 0 * * o o * * 0 0 0 0 0 0 0 0 0 0 0 0 0 0 *1* * * * * 4- ri
000000000000000000000000000100000 0 O
LO 0 tD 0 0 0 0 0 0 0 0 Ln r-i 00 O O O O O d O CO O N O O K) O O i tD N O O N
O ; O lD 0 0 0 0 0 0 0 0 r-I n r- O ri O O O o0 O u1 O 00 a O O O 1 O IN d 0 0 p
\ . N 0 0 0 0 0 O O M r-1 Ln O oo O O Ln O m N m co I � N
to . U ri r-1 r-1 ri a-1 r-1 ri e-1 ri r-1 t-1 I \
H
Q•
N I i
Q
0 o 0 0 * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
. 0000000000000000000000000. 0000000
O O O O O O O O O O O O O O O O O O O O O tD O O d• O O M,O O d O
• J• . 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 Qi O O 6 0 OH o o r- o
• -. c 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N 0 0 00 0 is-I,0 O d'
0 ri ri r.1 r-I ri r-1 r-1 r-1 r-1 r-1 e-I r-1 r-1 r-1 r-1 e-1 r-I ri e� r-I r-I , ,ri e-1
t
H 1
N
Q
't, 0 0 0 0 0 0 * 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 * 0 0 0 0
- 0 0 0 0. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0,0 0 0 0
( 0 0 0 0 0 0 0 M 0 0 0 0 0 0 0 0 0 Ln 0 0 0 0 0 0 0 0 O I O i 0 0 0 00
o Z u O O O O O O O O O O O O O O O O O lD 0 0 0 0 0 0 0 0 06!616 O O r< c
'++ H f0 0 0 0 0 0 0 Q1 0 0 0 0 0 0 0 0 0 Ql 0 0 0 0 0 0 0 0 Q1,r-1 O O O O N
N N C -• r-I r-I r-I r-I e-1 r-I r-I r-I ri ri r-I -I e-i r-I e-I r-I e-1 ri r-I c-I r-I r-I I e•i e-I r-I
d1 —
c
< <
in m
M o 0 0 0 0 0 0 * * o * * * * * * o * 0 0 0 0 0 0 0 0 *'*1* 0 0 0 .'.
to O O O O O O O O O O O O O O O O O O O O O O O O O O O O i 0 O O O c
N M c O e-I CO O Ln Ln N r-I r-1 M Ln h ' . M Ln N 00 N Q1 co 00 Q1 VD I1) LD tD d'i LC) d; tD CO u
< CO ++ O Ln N N d' O Ln (Ni (Ni O M M O M N d 00 N O Ln d' O d' CO Ln 00 l tD I tD d' O Q1 0
Li.. 1,/l L0 Q1 e-1 O O O O N ri N co 00 Q1 O Q1 O O tD Ql d' 00 N O 00 N Q1 Ln I N 00 Q1 00 tD
■■ Q IC e-1 e-1 -I t-I r-1 r-I e-4 r-1 r-1 r-1 ri ri Q
N LL
H , fY
OA
o 00 M M d' ri 0 tD L1 ri 00 tD Ql r4 N O M N 00 00 O ri M tD O M tD d ,O C 00 L/1 N -o
lD N N M N O ri N N O M N d' d' O Lc) lD ri W O N M d' 0 O M M i Oo Q1 M M O v
t d m 00 N O r-I M O Ql N N tD In tD ri 00 O ri O 00 N ri ri fT N O M d' Ofd Ln N M N y`o
a. ti0 < O tD I, O t0 00 tD cr u1 0o tD Q1 tD N N N Q1 N R N Ln r-i Ln o0 Q1 r� e-1 CO' r-I r-1 M r� v)
w C > 00 co h tD ri Il) 111 O In ri N Ln Ln O ri f\ e-1 111 M e-I N f\ M O co ri co■N i,d' d' Cr N ,
cc 'a Q. N d; Ql cal Ql ri Ql 00 Ln ri d' N tD M Ln N co up ri r-I tD d Ql n Ql h. +O O 00 Ln ri r,
++ c 'IS 00 N ul O Q1 111 00 Lf1 d' r-I Ln N M 00 t0 N d CO 00 1 N L.fl Q1 d• O M fr- o0 t0 O Q1 L0
C 3 l0 d' ri N 00 00 N tD u1 M u1 O tD N N N N lD tD M ri Ql d' N M ri N 1 r 1 Lf 1 O 0 M ,D
Q) LL o ri tD ri N M M N Lf) N N N Ln N C i -4 tD m ri m t tD I r-•1 N i n v6
E H
N { { r-i `
0
i i/2 iJ? if). ill. {/} ih if} ih ih ih ih i/} if). tn. �/} i/} ih ih V} i/> i/F ih ih ih VI. ih V}{iJ}j iJ? ih ih ih C)
C 4J { rr
M O Q1 ri O Ln 00 Ln 00 Q1 lD 00 lD M M d' N Q1 O Q1 N N. �--I M N M Q1 O i M d- M Ln tD C
d' 00 O M O 00 d' N N tD M 00 Q1 M N 0 N tD Ln t0 lD M d• Q1 Ln I Q1 lD tD r1 c
d w ' N M O tD M N N O1 O M Q1 r. N .t tD Q1 O r-1 N r1 Q1 d• 00 Q1 Ln O I t0 r-1 0 N 00 N
C c 3 Ln O N cT O tD o0 d' tD o0 Ln cr N Ql ri Q1 M Ln r-I Q1 N Ql N r- tD O r-1;M R R Ql c I'
0 c +, ri N C ri M co N tD co Ln N Ln Ln 00 d' N d' N O tD in d' d' e-I Ln d•(N 00 M Ln kn
N Lf1 tD O N M 00 Q1 O Ln CO M tD tD M oo tD Ln N M N Ln N M M N N N 00 tD O
•c _ 0 ri d' Q1 fT on Lfl l0 r-I O r-1 r l 00 M 4t Q1 CO Lfi M CO 00 00 N N N M;t0 j O O rI Ln 0
d a Q) d' ri lD 00 Q1 d' tD d' d' tD N tD N -1 d- d' Ln d' Ln 0) r I d' u1 N 0 d' 'D I Ln OLD '',
c
�C Q ri tD ri N M N CO d' ri N N Ln Ln 0 Ln M ri N it'{ ri ri 0 .c
'a
MI 00 to `� `� 5
G V} i/'1~ ih i/} if? fh iJ ih ii ih if? ih -(4 iJ} ih iJ} ih i/} ih ih i4 tf} ih i/? ih IJ?I ih V} ih ih i4
Li Im N M o d M N M N d• n M N M M N M M N M o M N M N M M .-I 1 M N M M N e.
C ri -I ri ri r ri ri r-, ri ri ri ri r i ri r r . ri r r-, ri ri e-1 ri ri r-1 I ri i ri ri - ri c
d 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O I O O O O 0
a-I }. N N N N N N N N N N N N N N N N N N N N N N N N N N N N N
N N N v
N 0 \ S.S. \ S.S. S. \ S. \ S.S. S.S. \ S.S. S.S. \ \ S. \ S.S. \ S. S. S. S.S. S. S. \ \ \ \ \ \ \ v
,--1 ri ri e-i ri ri r-1 e-i r1 ri ri ri r-1 e-1 e-1 r-1 O e-I ri r-1 r I ri r-1 ri t-1 ,-1 ri r-1 r-1 r-1 r-1 ,.-1\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 1 \ \ \ \ S. \ \ S. \ S. \ \ \ \ S.
m
c f0 O O O r-I O O O O rl 0 0 0 0 0 0 0 \ 0 0 0 0 0 0 0 0 0 0-o w 0,0 0 0 0
O > ri ri ri e-1 ri ri e-1 r-I r-1 ri r-1 ri r-1 % i m ri ri ri ri e-1 e-i ri ri ri ri;e-i j ri ri ri r1 C)
Jf E
m rf`i 0
O { U
N , c
. o
'�
ri )
•L co CO Q i O
rH 0 00 0 I
ON N vi a 0
> _O a,
c U rY
M Co _v
fJ) L L
V
C Q) 2
C Il 11
H O ^ QJ E
O *7.. -0 2 QJ '
ai 0
• Q) QJ L _ i { U
+>+ Ln o2S QJ * Li a ac,
C L 0 , L1 Q) „," QJ a) c9 1I^� 0
c Y ^ ^ c C ii U _� N To; �. c
c v To aJ co o?S 0 v O 0 > aJ ry
W 0 Q" v v �? L L v u CL %a QJ Ls_ a) — V , I c' L .- U
QJ co Q) Q) L QJ QJ o Q) QJ �QJ W 1`.- U L L L QJ 0 W
M O L "• 3 Q) QJ f0 C O C 0 f1 Co f0 0 C) Q) 3 LJ )C i c
v, c - cu �? ,. C7 W L aJ v Q) L -0 -IQ U N o C uJ W v 1 t a 0 QJ 0
QJ d cf) c v, QJ v a) L L Q) •- oD a Q1 i 0) C L LL U U U i
U QJ c L QJ L C QJ QJ QJ = O c �� N u_ ( f0 Q) '� 0
• Y (7 �O M +_+ - +.. -0 - L -0 N "a '> d 'L .0 4_, N O �. L f QJ L O L f1 rs
O f0 'n QJ > co C7 C > co C v, 3 3 C Q. C t cu 'n c0 0 c0 1 c0 ii f1 O .�
_ _ cc a v1 N co co O cc Ln a s !•c-{ U •C a
•E - •E Q f0 c cts QJ L Q) Q) C L J J c Q) C 2
CO E Co E U — c •c Co > Y .E co L CO t -. E .. To c CO u - , fo'•> > 0. Co
c Q) Co 0 fo 'fo Co - f0 c0 fo co co 0 o U Co o Co f0 f0 O L ''c-I co 10 f0 C =
G o_ c H fb I--• N 0 U 0 J 0 G J 1- u_ L.L. Co H V J 2 N 1- CO O G G E C) Cl U G LL
0 0 0 0 0 o e 0 0 0 0 0 0 0 0 0 0 4_ ,-,
.Q O O O O O O O O O O O O O O O O O 0 0
m O O m 0 0 0 0 0 0 0 0 0 0 0 0 1. N v
O O O u1 0 lD 0 0 0 0 0 0 0 0 0 0 0 u1 O
'++ 4.+ O M CO M
eo U ri(1) Q \
oC � N
N
N
Q
I n
'O 0 0 0 O O O 0 O O O O O 0 0 0 O 0
m O m 0 O o 0 0 01 0 0 0 0 0 0 0 0 0
c Ci r•i o 0 o nri o x 0 0 0 0 0 0 0 0
a,
u O oo O O rn o
cu 0 on
In
Q
V1 \ \ \ o e 0 0 0 0 0 0 0 0 0 0 0 0
-0 O O 0 0 O O 0 O O 0 O O 0 O O O O
m O O O 00 O O u1 O 1� O u7 m m l0 1. a1 O
° u O O O Q1 O O r-: O r-: M lD 00 4 M N 00 O c
a
+r M O 0 O N 0 O 00 0 lD 01 l0 N u) 1� O
N r .. ++ C r-I ri r-I r-I '--I e--I ri a
Q■ H c
In o
CO Q 7
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
M \ \ \ \ \ \ \
m O O O O O O O O O O O O O O O O O c
H M O r-1 ul 1, N al 1---- O 01 N N N CO to N U
Q CO N m 00 N LO 00 l0 00 N 1N N l0 N N 00 N al _°
U. Q O 00 00 N O N lD 1� u1 1� u1 to u1 l0 N v
H
LL
L ,
O lD l0 u1 Ni N O l0 CO M l0 M M u1 O M al v
d
in 00 N N 00 N u1 If) N u1 O N N
C m 01 N N m LID ri N 00 00 1� O 00 r-I CO 01 o
O. 00 Q 1� & O 111 00 00 t-I 1� M u1 O M lA O e1 O `^
a) C > O n M O N L.0 M LO CO 111 to m 0o 00
CC 'O 0. al ri •■ 01 lD r I N O tf1 r1 u1 CO ul O M r-1
++ C u) 00 a) ui 4 u1 l0 00 t-I 1: O M M O M 1: 0
rq
C 3 M ri r-I r1 O CO O M CO al 01 al ri m u) tD
N u_ G Cr m r-1 00 (NI r-I r-I r I M CO Cr N u1 N tv
E 1— (-4' i
w o
L V). V). V} i/} V) t/)• ih V} V) if). V) V)• V} i/? V} V} V} a
a
v)
C CC G O Cr M O lD al 00 N N l0 01 O 00 N r-1 00 al
LO al 1� l0 1� u•1 if) N l0 - M CO m 00 r'1 a
Il G y 01k0 a1 r-I N 111 00 l0 m u) al CO LO N N t-♦ E
C C 7 H e-I ri 1: 1: 4 ri O u1 N 1: r-I O LS to r-I N a
O O Cp M •t al CO al O O O N N N l0 N l0 l0 M N cu
'= H > Cl O u1 l0 M M r-1 r-1 N 111 u1 d- 111 u1 C--- 1--- u1 al cc
}r N u1 u1 u1 O N ul t-I 00 N 00 O N al M M u7 u) o
4l w t0 O al r-1 N O ri al co to r-1 c
CL . Q N ri u1 N ri ri N lD N ri M t� 0 O
`-
(5
5
73 .- C
- VV
O LL a r
u
M m m m M m N M N m m N N M m M N oN
C t-I 1-1 r I r-1 r I r-1 r•i r I r I ri ri ri ri r-I r-1 r I r I
O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C c
r•I ,, CJ 0 N N N N N N N N N N N N N N N N N
\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \
a
N m e-1 ri r-I ri r I r-i r-I ri r-I r-I ri r-I ri ,-I t-I r-I r-I
\ \ \ \ \ \ \ \ \ \ ■ \ \ \ \ ■ \ a
m
C f p 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 e-1
0 > rI ri e-I rI ri ri rI ri ri ri ri ri ri ri ri rI a
1
a
a) E
In
10 E a
CO v°
C
.2
N
a
a
m
v
`o
LL
'E-
o
0.
a
ce
_a
V
•L co
H C E a
LL O 0
W 4) 41 O
C U C L aCi
LL
U 4O L! O N CZ ` c a.
L I,.L O_ 06 co L o
li C oS 0
L L 0) c
06 CO v au ^ a) C0 " o 0 C a
v v (n v u u , c 0) D_ u 0 u•
u _u 0$ O 0) O a) u •- r m
u a O L O a _u v a1 (� O _1 v v o
0 L.
+, L +, L L O aJ c/1 O Y O > uJ ro
O (13 O CO UO O C v
II pC U a c� et U a O a
c (o a E 4-, a E E la T N
E 2
fo u IZ (o C L L_ a (o L (o E .. to =
O m U (n U V 2 U 2 a mg 2 LL
ACTUARIAL DATA
This display identifies the actuarial cost funding method,certain assumptions,and experience data for each local
retirement plan for the plan year ended on the valuation date shown.For those actuarial reports prepared biennially or
triennially,the salary increase experience is the annualized rate for the intervening period.
HEADINGS INFORMATION PROVIDED
City or District Plan Sponsor(Name of City,Special District,or School Board)
TYP SYS Type of Retirement System:
• G =General Employees only
• P =Police Officers only
• F =Firefighters only
• PF =Police Officers and Firefighters only
• GPF =General Employees,Police Officers and Firefighters
• GP =General Employees and Police Officers only
• GF =General Employees and Firefighters only
• GS =General and Sanitation Employees only
• HIS =Health Insurance Subsidy
• LG =Lifeguards
• CO =Correctional Officers only
• ERP =Early Retirement Program
Valuation Date The month/day/year on which the financial data in the actuarial valuation is based.
Funding Method The actuarial cost funding method may be one of the following:
• EAN =Entry Age Normal
• FIL =Frozen Initial Liability
• AGG =Aggregate
• UC =Unit Credit
• PUC=Projected Unit Credit
• AAN =Attained Age Normal
• ILP =Individual Level Premium
QOld Plan Does the plan include a"prior"or"closed"plan that employees have opted to
remain in which may include different benefit provisions than the plan valued?
Plan Yr Ended Date plan year ended of the valuation date shown.
Salary Assmp Annual salary increase assumption percent.
Salary Actual Actual salary increase percent.
Int Assump Annual interest assumption percent.
AV Actual Actual interest return percent on the basis of actuarial value of assets.
UMV Actual Actual interest return percent on the basis of market value of assets.
Pr Gr Assump Annual payroll growth assumption percent for the purpose of financing any Unfunded
Actuarial Accrued Liability(UAAL).
Retirement Age Assumption
YR Assumed retirement age
Description Full description of the retirement age and/or service assumption.
Comments
N Ill
O O O N M Tr I.n Lin O O N 'r M N N O M O O Ct un u.n I.n In it) Ill '— ri
(Ni C O 4 M N N 4 M N M c'n M• 0 O CNI \ri M ri L 5 0. CA
3 N
CL W H
a
C rn ul u.n 00 00 In In ul r, u.n Lin u.n N Ln In In Lin In I.n In un o0 00 u.n u.n oo u.n
O ^ N• N N N uu n N 00 n N t\ lO N 00 r\ N N N 06
a
0
7 w
N Q,
Q a
c
0
O Tr Tr N N N O In VD M N r-1 lD 4 VD N In ri e-1 al N Cl lD m M al M•�' �p `2 O N O r-I
l `� •(-Ni M ^ In Il N N M O N N M O N �t
e 1 r -1
z
N Q U
-0
a)
f0 C u1 m In lD to 0 N ut lD ri M lD LO lD In lD CPI al In ri N to i
++ O N N Il) N O 1p O Ilj ^ M r-1 US r\ w
CI 2" fl. �n �n �n d up W. °[
f0
= N In
u Q > U)
t a
O N M M M M N M N M m M N M M N N M N M M M N M N M M r-1 O
0. L ri ri ri r-I ri ri a-♦ e-I ri r 1 !1 e-1 r 1 r-1 e-♦ e-I ri r-I r-1 r-I r1 ri r-1 e-1 e-I r-1
w O O O O O O O O O O O O O O O O O O O O O O O O O O O
N N N N N N N N N N N N N N N N N N N N N N N N N N N :°.
CC } w ■ \ \ ■ \ \ \ ■ \ \ \ ■ \ \ \ \ ■ \ \ \ \ \ \ \ ■ \ \
++ MI O O O ri O O O O ri O O O O O O a-1 O O O O O O 0 0 0 0 0 0 t
C C c m M M M M M M M M m m M M M M M M M M M m M M M M m M
W r0 LV \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ aw
E a Ol Ol Ol rNi 01 01 Ol 01 eNi 01 01 Ol Ol at 01 cNi Ol al 01 01 Cl Cl al Cl Cl al Cl cc
a c
L_ l''+� E
(0 CC ;C O Z Z 0 J Z Z Z Z J 0 Z Z Z J Z Z Z Z Z Z Z Z Z Z Z Z Z
a O 4, a a O LT a a a a E L9 a a a LL a a a a a a a a a a a a a cc W W < W W W W Q W W W W W W W W W W W W W W W W 0
0 C
O LL G o
,C •- N M M Tr M N M N '� M M N M M N m M N m M m N M N m M ri .�
G> > a-I ri r-I ,-I r-I e-1 r I ri ri r-1 r I r-I ri r-r ri r-I r I r I r-I e-I ri ri ri ri r-I ri r-1 0
o. p C O O O O O O O O O O O O O O O O O O O O O O O O O O O
O N N N N N N N N N N N N N N N N N N N N N N N N N N N O co \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ ri,C r- r-r r-
ri ri ri ri ri ri ri ri ri ri ri r4 ri O ri ri ri ri ri rl r4 ri ri ri c
C 'L CO n▪) \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ m \ \ \ \ \ \ \ \ \ \ 0
0 0 = 0 O O O ri O O O O ri O O O O O O O \ O O O O O O O O O O
LL r1 ri ri ri ri ri r-1 ri ri ri ri ri ri r1 Ol r-I r-i vi ri ri ri r4 ri ri ri v,Li. m
m
a,
0 co
C
eN co
'O 0 o
V
In N 0
0
ra ‘-1 i
CD — C
0.
a
0 00 Q v
0
rq
OO a) LL
N N to
O
O L V 0.
m Co
cc
01 Z CO a
V ^ C
L.
.L c w c CO
CO
V' o a1 -0 0
C c▪a en N L v *
g-
el
• _ _
O C p ��( C ^ 0 p cv c
N * _ •N 0
V W
Ti L CO •O y f^C Q� ��
• N Y C d C ii u N .∎ •v V o
N C i = = = �p — C _ O1 'ui ai a)
('� +.' ^ N Q) c0 U CE) V LL :ow _ " vii
' O1 cC N 41 QJ O1 Q1 O1 O 0) 0) IJCI)
oZS jL L4 i N cue
C N N L7 - -Q V' V' N d GJ ,�_ U W 01 _� c
U d C p i N L c V' w 0 LL 0) L i 0) '— OD D_ N i fl ; :LL V
41 QJ p c -0 Co i
E .0 E Q _c , O1 i 01 t J J O Q _ cp f0 t i
Co E cv E V f0 .0 aCi > Y .0 CO ) c>3 1 i E . ro C f0 u c° i- 2
ec a ec F- m F- cn 0 V C) -J 0 ef -J H LL U- -n ~ V c_° 2 cn F- m O
LA-
N 0
O O O rn O o0 u1 L.n M 0 0 0 Lin O ul O O L.n Cln M N O 4- r-1
C M N 4 M M r-I N O O
CV
— .0 N N r\-I
C.
CA
CL W N
Q
C 0o Ol 01 LA LA 00 00 LA 00 00 00 LA 01 CO 00 LA 01 00 00 N N LA
N
N +r N N N N ni X
a
c n
a
c
M Cr 1 Tt LP1 ct 00 e e1 00 LA e1 Tt N CT r--- O oo dr M Ol d O
E` To N O ui O ^ v' Ti Ti O M M e4 O M (Ni co N N
O u1 ,-.1 u1 e-1 p •c
f0 V ' c
N < U 0
a
CO C tD t0 kr) O1 N M CT tD 11l tD ul Ln L n Tr 00 tD 't l0 Tr Tr O
03 �n N tD N LJ'l I� u1 (Ni ^ N e-♦ M r-I ct O
C 7. to N ui Lri to e1 cc
•L cn _°a,
3 vi O
;•1 Q (n
in-
t Cr
O M N M M N M M M M M M N M N M M N N M M M rI 0
0. L. r-I r-1 e1 e1 r-1 r-I e1 e1 r-I r-1 e1 r-I r-1 e1 e1 ' e1 e1 r-I e1 ri %'1 tv
W wv O O O O O O O O O O O O O O O O O O O O O O
N N N N N N N N N N N N N N N N N N N N N N ;°
CC } a, — ,, • ,, • ,, ,, ,, ,, ,, — 5 ,, — ,, • ,, ,,
++ 13 O O O O O O O O O O O O O O O O O O O O O e--I Y`o
C C C M M rn M rn rn M M M M M M M M M M M M M M M M
E f0 W O 011 O O1 O\1 011 O\1 al 01 010101010101010101\ • M OO O1 N o�c
a c
L E
W OA 13 C L 47.•fa Z Z Z Z O Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z O a
°`< < < < < < < < <a c 4.a
C CCW W W W W < W W LJJ W W W W W W W W W W W W W 0. 0
Q CO LL G o
C • C O N C A O I N C O C A C A M M M N M N M M N N M M M N
a) > e-1 r-I e-1 e1 e•-I e1 e1 e I r-i e--1 e1 e1 r-I e-i r-I r-i e-I r-i r-i e-I r-I e1 0
a p C O O O O O O O O O O O O O O O O O O O O O O
0 N N N N N N N N N N N N N N N N N N N N N N 0
N
,a -0 4a +a e-1 r-I r-I e-I r-I• r-1 e--I e• --I 1-1 e1 r-i e1 r-1 e1 e-i r-4 e• r-I• e1 e1 r-I ri C
i ••L CO (v \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ 0
O 8 3 0 O O O O O O O O O O O O O O O O O O O O O r-i -a
LL r-I e1 e1 ri e I e1 ri ri ri e1 ri ri e1 ri r-I e1 ri ri e1 r-I ri N
LL > m
M rn
N
l•1 O
0 m
C r9
a
0 E
-p o
U
a) C
N 0
CO
CO C
a
a
RI
v
.c
0
LL
0
0_
v
re
4.1 a)
U O
Q
•L I-
N I (C
c O E
C W M - U
}' CD c
a E L o
CQ ^ U C LL •.n
al c
U 0 }+ .O cif 0 '� a oZ
^ L ^ ^ a °�70 a, LL O
ii •`L° CC — U OJ C c
a CC L1 N ;y U CO t0, N aJ d O aJ
C aJ LL U a, 074 •-- • aJ - C c a U C7 N
0 C oZS a . io a s a c 0_ a� .0 cv ' a •-
-- w U O •O -- u L a �. W - �O aJ L O .ra
CU L7 Ci . a s aJ v, ' 'u. L7 t N n, c LL •a s c
U �. U — O C c i OA _ U 0 — a v 0 U 0
m u_ a O .. ° O �^^�
, N O O c -0
� V
(1) CL f0 O O CO ,■ Y
CO
•— -' -' u v CC v - a Ln E v 3 - �7 - 3 ° 3 0
CS
E .> •> 0 co f0 U L1 fC C L L Q C i_ fc c . C 2
2 0 O V 2 O m V 2 Ln V 2 V 2 2 U 2 2 a = 2, 2
POPULATION DATA
This display captures information on the plan's location,both city and county.Also listed is information on the plan's
membership,which includes:number of active members,retired members,and vested-terminated members.
HEADINGS INFORMATION PROVIDED
City or District Plan Sponsor(Name of City,Special District,or School Board)
TYP SYS Type of Retirement System:
• G =General Employees only
• P =Police Officers only
• F =Firefighters only
• PF =Police Officers and Firefighters only
• GPF =General Employees,Police Officers and Firefighters
• GP =General Employees and Police Officers only
• GF =General Employees and Firefighters only
• GS =General and Sanitation Employees only
• HIS =Health Insurance Subsidy
• LG =Lifeguards
• CO =Correctional Officers only
• ERP =Early Retirement Program
City Population Population of the city in which the plan resides.
County Name Name of county in which the plan resides.
County Population Population of the county in which the plan resides.
Membr Activ Number of active members in the plan.
Membr Retrd Number of retirees,and/or beneficiaries.
Membr Termd Number of vested-termi►ees.
F-
COMMENTS
D
a
^0
N lf1
4_ r-1
O O
ci N
0
M
N
TS 01 (0 N N •t Ol Lf) 0 00 0 00 N 00 N 0 00 r-I N Tr Ol 0l l0 00 N M
L a 0 Tr M 0 r-I Lf1 l0 N Lf1 r-1 N M N 0 00 ri CO 00 Li)
CU : 1 M Lf1 N N M r-I
E E V
•E a)
d
C L C
c a) 0
7
L m 0 N N CO 00 r-I CI) O1 M M 01 LO N 00 *'
0
O Ql L!l 01 0 N r-I ri 00 r-I N r-I 0 N
a I I I r-I i r-I I r-I i I 1 N r-I i I O
a,
a1 0 5
2 a)
RS cc
T
L N O N Lf) 01 Tr 00 N Tr 01 lD l0 N O LIl N LI) M N lD N M Ol M N lD O
0 a -0 M l0 a-I 00 a-I 00 r-I 00 CO Lf) ri 00 N 01 01 0 M CO l0 co N Ol Ol r-I ri m v
C LJ M 00 1 N r-I CT 0 01 M r-I r-I 01 M N N a-I N LS) r-1 0
O E , ri ri ,4 r-1 a4 e-i r-i
▪ a a iri
CO 2 ®c 0
3 N
0. lD
■ 0 01 (.0 Ol r-I 01 N a-I 00 N N CO LC) Lf) 0 0 N Lf1 0 00 N Lf) m N r-1 01 r-I to
O a L m 01 LIl LAD r-I N N N N r-I 0 N Tr M 00 00 LI1 Ol l0 Lf) N 01 r-I
0. a a) ' m ix) O Ill 4- N 4- d- m r1 m N Ol 4- m a-I a-I r-I d' N Tr e1 0
f0: E > N N r-I ri r-1 r-I LIl ri r-1 a
cc
}' O Q aa,,
a) E
E 2
dJ
L N Lf) N 01 r-I N Cr r-1 Lf) Ol m r-1 O1 M N Lfl Lf) m 01 Cr M l0 cr N r-I Lf) 01 cc
VI +'' 0 N l0 N O Cr N O Cr) l0 O) N CT) ri N N l0 LID 01 O Ol N lD O N Tr r-I r-I 0
C N LI) I� l0 0 N I� M O L1l N M l0 N N 0 0 al l0 01 N N N N 0 Cr l0
c
CD 0) LIl 01 l0 l0 M Ol d' 01 M 00 l0 00 M O O N l0 N 00 Ol 0) M lD O l0 .2
d
4.1 XL'
= z a-I if) r-1 d• 00 00 .4 N 0 0) 01 N N 01 00 N N M N 01 N c' 00 00 11) N '^
= U fl. Ct r-I Tr M a-I N r-I r-I r-I r-I a-I r-I a-I CO M r-I N N r-I N r-I '5
O 0 0 rt
•N ,N a 0
rNI
a) •> o
a 0 N c
CO co a)
'a •- 0 m
•O .L N v CNT O
LL LL
i7 — co
PI •L O.
CD 0
N 00 Q LI 0
10 c
0
C o0 0 a)0 N c^ c
'a) >, O a)
a)N O - _� a
CO CO
CO 4■+ a s` i
:O
' C O
i 2
E = a) C
aIn O ^ LL a i
6 ▪ L 7# o
0.
a)
L N -47:: N ^ ^ cc
O C O a i.17 _O v cC a,
W L. U L L a)
f0 U Vr ii a c`a
,+4+ N * �� a E i.L * C
U OZS blD �a - a ^ o� ^ rn Ca
L L •O to
a) CO a s (.9 E
• Y c n' C Ll U U U lJ 0
• a cp CO a 06 �� O a O •
O 0
H
a L a L — a d a LL a d > c
Ur .� a s f0 U co c L v 06 I v aai v v �'0 a a ^ o a) a) �a� i� u_ �o
N C >` a Ur 0 (a C O C a 0_ CD f0 ( a a = LE X ^ a C
a s _N C -- -0 C7 C� a� a a a) i `. -0 -0 u 4A a c w a i o
a ' a i a C L.L C
X a `- a 0 a a a s l7 a L? a a a O C V a a 0 v �- a
w Y O C7 }, In +, +� -p L -p N > Q a CD 0 cis
O m a N CO L7 c vii CD C ca CO CO C CO In c a U CC -a Ce CO t a 3 a 03 a E C t J J o Q co }, t c E
coE as E CO f° c c cIi '> Y c E Y `—° r_ -6 E cao c `—° I° `L°
•c c a — v 0 • 0 •c 0
G d G I-- m I- 1,/) 1J U D J G co I-CCI LO L L co I- U co J = N H m O G V
i
0
.O
co
J
Q
G
D
LL
•
N Ln
4_ r-1
O O
N
N
O
m
\
. N
•
'C 01 r-I 1■ Tr LD N N M 0 01 M lD r-I Ln 1 O N Ln 0 m
I- CU • •lD! 00 e-I Ol r I N r-I ri i r-I i lD LD
CU +-• L rI
j u
E •E v
a1 a
C a c
C o
H 1
H I
L lD: al O al al Cr) 0 N M N j j M 111 Q1 N
Cl.
Ln ri 00 I In r-I I r-I N N Ln! I I LI1 N Cr 4-C
0
o ri l Ln U
oC
a,
CC
CO ? >.
CO ti -0 LA i 0 0 LSD r-1 N N 00 M Ll1 01 CO 0 ri l0 I 0 Tr 00 00 M Cr) LD -0
Ln' lD Ol N N O m Ol 1, to N LID 01 M 1 01 I LD r-I Tr N N ai
C .0 ) 0 Ln N 00 N 0 Tr ri 00 LD� 00 m N N ri 8
O £ a-I N N i N
- aJ aJ I 'CA-
R, •
z � m I
0
d''i LID O 1� LC) 01 M r-1 CO 00 00 00 Ln N .00 Ln ti) d' 00 1■ O N vi
L d L r-I'� m LO O M 00 Cr) r-I 00 N 00 LL) LD N Ln lD r-I 111 1� LI1
fl. aJ O O r-1 ri I� N ri M N N N ri r-I ri 111 111 N M r-I e1
r-I I. ri r-I ! N d
cc E 4-+ i j
aJ U ,
c 2 Q
E E
L a
c 00 01 01 01 N Lf1 r-I 01 N Ql 01 LI11001 N Lf in in m N cc
of - O d-i 01 01 LCD N r-1 .1' LO N 0 01 e-I LD M! N N M LD M 01 N o
C
CC f� .— 00 Ln Ln O N Tr 0 0 N N 01 LO 0 01100 Lf1 Is, 01 Ln 01 01 1�
c
>• 7; O M M r-1 01 O US' ri 01 01 N lD c-I M O; 00 Ol M Ln M N 01 c
IZ 0 C= = 01 Ol 01 LD a-1 Ln 00 LD a-I cr N N l0 '01 d- ri d- Ln at co r-i .N
C C U IZ 1 r-1 N ri d- N r-I ri e1 r-1 i ri ri e-i 00
O O 0
in ' ; a
C ul I o
ti p 1 1 0
I I
ra ca
7 L I
m
• •L
LL ` 1
LL i Lo
. 1 j I a
0 1 �
E
C 1
O 1 I c
o
a) )
CO , I v
MI }, j
t.) o
i
• LL
L /
V) I I I 0 C 0
1 cc
O j� �,
a) c L
i+ O j U U- co
U
i +� �,o N OAS a, ^ Q
I O m j U_10L_ 0zi i c0 E
L 0
ro U- C ^ o — o "Li aJ U
O ^
cs0 I D� c0 i aJ --j N i c0 i- O 0
N CO L
c i j— U cu N v 'U 'u C c U 0 c
N N ^ U 0" to O ^ ^ O O i N a U - --. •— , v
�/ C O O u O��IV O O " d c
73; O U , O i c _ 4J 0
U �. •u 0 c d C CL v CO% 'a0 N v
CO; 0) ' c0 O 0- O To O N - CO O a
cu 1 O i 0 4, s.. Ur ++ i s.. L O I CO N• Q Y O .> _
00 L.L. C1 O �- O CO 0 .--- aJ O- c0 O O --
-; u -o CC u a. In E u 3 – L7 3 0 3 CO 0 -
> cu'> Q co f0 U Q co C - i Q = co i i co E - CO c
.e! CO CO CO O m° co Ln 0 CO =' iu = a = A
O
• J
Qc
G
D
2
Ll
FUNDING PROGRESS(GASB 25 BASIS)
HEADINGS INFORMATION PROVIDED
City or District Plan Sponsor(Name of City,Special District,or School Board)
TYP SYS Type of Retirement System:
• G =General Employees only
• P =Police Officers only
• F =Firefighters only
• PF =Police Officers and Firefighters only
• GPF =General Employees,Police Officers and Firefighters
• • GP =General Employees and Police Officers only
• GF =General Employees and Firefighters only
• GS =General and Sanitation Employees only
• HIS =Health Insurance Subsidy
• LG =Lifeguards
U) • CO =Correctional Officers only
• ERP =Early Retirement Program
Valuation Date The month/day/year on which the financial data in the actuarial valuation is based.
CO Funding Method The actuarial cost funding method may be one of the following:
• EAN =Entry Age Normal
• FIL =Frozen Initial Liability
• AGG =Aggregate
• UC =Unit Credit
• PUC=Projected Unit Credit
• • AAN =Attained Age Normal
'�^^ • ILP =Individual Level Premium
vJJ� Total Assets The actuarial value of assets(not necessarily the market value).
VJ
W AAL Actuarial Accrued Liability
UAAL Unfunded Actuarial Accrued Liability
® Funded Ratio Pct Total Assets_AAL=Funded Ratio Pct
Covered Payroll Payroll on which benefits are based
0_ UAAL As Pct of Covd Pay AAL—Total Assets_Covered Payroll
V Comments
0 I
z
•
N LA
a) •O O O
M m i N lD lD Ol M e-1 I00 .-I N� \
C > l0 O tf) tD lD 00 c.:411. O O Oo n LA LA• N LA N N ^ m 0 W 00• l^D LA TY 01 W Ol 00 LD N N N N W M
L V d LA N 01 N� aNi lilt r.,1 00 111 01 M N lD N M N N e-i M M N a--I N M O M N
N
= a o
C Co lD 00 .--I O O M Ol d- Ol Lfl N Ol O N Lfl Ol O tD 00 O LA lD .--I M N N W M N Lfl LD
.--I N 00 00 O N LA LA 00 Ol 00 M O N Ol N 00 Lfi c• N O LA M lD O i 00 LD M 0 .-1 O
�. ' O 01 .--I M O N �T .--1 .--I N N M M O W N LA LA N 00 .--I M O .--I O M 01 I M Ol N oo O oo LD N
CO Ln 4 cf5 .4 N N d 4 4 Lfi ct r\ Tr CD O N Tr. O N N 00 M LD LD 101 lD 4 L)1 N Lfl N: O
0. lD LA M 00 Ol lD 00 Lr O Ol N O N a 1 i-I N O Lfl lD Ql 00 00 lD 00 N N l!1 .-I .4. 0 .* N M N
M O N LA 00 Ol N Ol O N 00 00 N M N O N Ol M O r-I .--I Tr LD a1 I Lfl N 01 N M M M
LJ M 4 00 00 Ol M 4 ni. .-i 4 4 00 N 00 n M LD .4 N N .--1' N 4 O O I M .--1 M M N o0 Ol 4 L,D
O N N M lD c N .-1 00 N .-i N L•D Lfl 00 Ol .-i a-i lD M a-i a-1,lD .-1 a-1 M 00 .' N .-1 lD
> .-4 N 1
O V} V} V} ih V} V} V} V} V} V} V} V} V} V} V} i/} .V/} V} t/} VI. V} V} VI. if} V} t/} V}I V}1 th V} V} V} t/} V} V} V}
U
I
a
co
Cam) O 4, o o En 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 as o o 0, as o 0, 0, 0 \I\ o as 0 0 0 0 0
•O :pc O 00 LA M .-I N N N et N N� M .--1 00 LA N LA O N LD N LA N 101 E N N M N O N M
h r-1 01 4 LA N 4 M M N N M .--I LA LA O N N lD M Ol N� N 00 M lD I N�I LA Ol M N O M M 4
L L• ae d 0 W O) Ol oo Ol 00 lD Ol 00 00 00 N o0 00 C11 Ol LD CIl 00 N� L,D 00 00 lD 00 LA I lO l.D N lD N 00 N� N LD
a I
71 S0 M I N N O
. D V N 0O O N M -i M O0 M .10 fM O N LfN N O 0 M 0 M ON M D o
co N o lD N O N •f N M N N� lD Ol O N O O CO l.D N� 00 Tr O O L.D M I ct M - NN M Ol N 0 N
M
CO O M a••1 N N: 00 Ol 00 M N: d M LA LD N Ol N: N: 00 rr O O O Ol 00 4'14 N N N M .21' M O
J W N M M N d' 00 M N .-I 00 N O N LD Ol .-I M M L.D M Oo o Ol LA Ol Ol 00 N Tr N M N .-1 Ol
IA a N Lfl N N 01 LA N 01 0 00 01 N M 01 01 Lfi LD Ol N LA 111 .-1 01,00 1 LD N N N O Ol M
N
< lD 00 v M N: N LD N LD L D M o0 N lD N LD N Lf1 Cf N- M N: LD M .4 O Ol 00+4 LA r- Ol Ol lD 4 01 8.
H D .-i N lD .• Lfl O M N .-I M M LA Q-1 N� M N M .--I lD M`O I N N 00 NN 01 Ol M O
Q � � a
c? I o
O V} V} V} V} V} V} V} V} V} V} Q• V} V} V} V} V} tf} V} V} V} V} V} V} t/} V} V} ii}IV} V} V} V} V} V} V} V} V} 5
N
00 Ol N Ol N O Ol Lf) LA .-I LA O Ol M O 00 N� lD .O 01 01 o Lfi LD Ol e•-I N o M LA N 00 .-I N C'
s.Oa L.D M 00 Ol N O N 111 00 tD N M O N M Lfl lD Ol N N O O N 00 .O N M LD N LA Ol N a. o
O 00 N LD lD LD O N 01 N N Lfl M a-I 00 O M M Ol Lfl Tt N N O O lD Lfl lD'N j M M M N oo M Ol N U
d O N Ol oo M lD O .-1 Ol 01 R 4 LD 00 LD O LO 4 .4 Lfi Ol fv) 06 .-1 .-1 M o0 N� Ol M M O Ol LD c•-1' .-1 0
O 00 .-1 O LA N N M O o0 M r-1 Ol .f' 00 0 LD .--I N M N 00 ai lD M L.D O M M N M N LA 00 .-1
a 90 J N W M LD N O Ln 01 - Ol N M lD 00 .-1 111 N 00 Ol Ol N M ai 01 Ol M N 01 N o O d. Lfl a I Ol
CU C
7
re "15 < lD . cM O o0 4 Lfl 4 00 O N 00 O N LA 4 M � 4 LD LD N 01 .i 00 lD r Lfl
Lfl .-I O N N, 00 O N 00 a-I 00 00 Lfl Lfl N. M a LA N M N Ol M LD Ol I N N M N .--1 LD M lD o cc
r C ai tip i 00 M 00 LA N N N Lfl Ol ei N M ei M L D a1 N LA LA M ei 00 a
C) LL N
E E V} V} i/). V} V} V} V} V} V} i/} t!f in. V} V} V} V} V} V} V} t/} V} V} V} t/} t/} t/} VV- (/)- t/} V} t/} V} V} V} i/} .o
i l
++ Ol .--1 0 0 0 00 0 00 N M M lD O o 0 M lO M a-1 lD M M O o0 O lD .--1; a-1 .--1 00 N LA O .-I o
= a) .--I lD O N O O N lD O N M .--1 N O lD 00 N lD N N LA Oo o M LA o0 L- (LD O N 0 lD LD lD 0
COW r ' LA N O 01 O LA Lh O N N LA Ol O lD N 01 N 00 Lfl M Lfl O Lfl Ol N i N i Ol 01 LA Ol 01 L0 00 Lfi
M N al d L D Lt 00 O N .4 LD Ol Ol N .4 d N- r R ra LD LA N N� .4 N 4 N I L,D d LA LD N� r1 00 O .a
C o0 LD N N O lD .-I 00 N .--1 .-I cr LD 01 N Ol Lfl M M LD 0 O 0 LA I a-1 I lD 00 LA O LA c N
OC H N M M LA o0 Ol d. .-I Ol 00 .-I M 00 .-I Ol LIl M .a O N .-1 LD cr N M 101 N Ol N LD N M .-1 Lfl o
O Q M M N O .4 00 a--1 N. M C l .4 M Ol 00 Ol 00 Ol lD 4 N� O Ol LA M N I O I N N O M N LA 00 1D 0
Vi , M .-I Ol LA M .-I lD N M 00 N lD N .-I a-I .1 a I a-I 01 O M LA N O LA i Ch, Ol Lfl .-I lD Ol LA
W y 0 .-I LA .-I 00 M N N ai N N LA LA Ol LA M .-i M Tr i r-1 r-I ct N LA c
o I- a-1 i . E
t/} th in. V} t/} V} t/} V} V} V} V} V} V} V} V} V} i/} t/} V} t/} V} V} t/} V} V} tf} t!} V}i t/} t/} tR V} t/} t/} ih V} v
73 L I
O C O '
v s
i Z Z C7 JZ Z Z Z JU Z Z Z JZ Z Z Z 2 Z Z Z Z Z Z Z Z'Z;Z Z Z 7 Z Z Z Z
a :5 ..c aaw _ aaaa _ oaaa _ a a a a a a a a a a a aaaaaaoaaaa o
r•1 C a w w a w w w w a w w w
LL) w w w w w w LL) w w w w w I w I LL) w w a w w w w .,
N
0
2 E o
O M I N Tr
O N M M N N M N M M N M M N � M M N M M M M
.,
0
C .-i a-i ai a-•I .-I a--I a-I a"I a--I a--I ai a-I a I a-.1 .-I a-I .-I a I .'-I a-i ai a-I a I ."I ai .--i ai ai,N.--I N.-1 ."I a-I a1 .-I Na-I N a-- ry M W �0+ O 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000'0I00000000 co
f0 O ri a—i a-i ai a1 a-I ai a-1 .-i a—I 4-1 a I a—I .-i .-i ai 0 ,• -1 ai a� a-i a-i a-1 a I .i .-i a i .i a-i • ai• .i .▪ -i ai 4.-1• ai N
CD 0 \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ M \ \ \ \ \ \ \ \ \ \1\,\
TO 0 0 0 a-1 0 0 0 0 a-1 0 0 0 0 0 0 0 \ 0 0 0 0 0 0 0 0 0 0 0 0 0• 0• 0• 0 0 0• 0
• .-i .-I .--I a-•1 ai a•-I a-I a-1 .-i a•-I a I a•-I a-4 a I O1 a•-1 a-i a-i a-i ai a-i ..-I ai a•-I a-I I a-1,.-I .-I .-i a•-I ai a.I a-I a-I CO
v
1
N d
a_ 0
O
0 H
N c
N I c
0
ai w
a
L m
a -o
0 O "d I %
0 0 O 0
N
O u cc
M O n co v
✓ a L L I
-- C _0 0 m
0▪ O -' ^ u a a
3 o -0 m a m (-7 I1I o
L co 4) a L 0) * 0
m _ _
O O w C a 0 a �° I _ o
✓ f6 V 0 0w a L V LL C) O c
VI iF a E LL * C 1 0 d
U o�S f0 _v a o., ^ olf _ 0 a *' c
76
C L p i m C) G) 0 I E r o•
(2) a i ._ ^ C 0 C jr. U a V V O •ro 1 C c
C a m m a o2f O N tLo O O > J v i 1 21 cc,a U a L L 0 . m 2 -- a C7 a ii a a s j '- LL a
a ^ c c to c c o�S `L° .� eL° .- - ,. a on a u a - .v °�06
L^ c , w (9 C9 a s —a c o C a a co �o L7 a - •" v 2 LL X -27.1_1';l a u a O
, r, a �. „ -- L a d a L "O 'O u H O C -- w a a C7 u - d o
x a v 0 v a c a C7 11 v v v .O aco a a o LL LL! !a u -- .- 0 -'
_ a _ --I a _ To o v o �o
0
• Y C7 0 v) a > o L -° 7-> o c ., = > > a a '" a) a O c`° m ii ao O a o m o -
co E cr° E u m .0 •C f° > _ .. `L° _ r° L t Y E-- To —Y r° .w �O u m 2,. m > > a co m u a co
c a m O i° m m ,„(0'-
m m m m m O O m m O e° i° m O �- C 1'cc-' m m m k- 0M - =
d C ~ m m U U 0 J 0 C J I— LL_ u- ---, H U J Z N H 00 O G G 1 0 0 U G O m U G -
N Lf1
W 10 1 4- ri
H OD y i O O
fO CO L • Ln M Ln M Ln 4 a1 N NI
J C > CO m 4 Ln O N m 1 LLnn m O r^i Tr N cc0 O
Q i V a . M CO lD Ln cm N. M r-I
N.
d O j
= N N N 00 CO 00 M N LIl N ri d- N
L 01 M M O1 .-I .-I CO M CO Lll M N. Lfl
N M O lD 00 N,N O1 O a1 O .-1 01
CO Ln n N N ri M 00 N 00 00 N Ln
a O 00 N Ln ri co:Ln Ln N 0o l0 N m
-p 00 O1 00 co .-1 I N ri M Ln Ln Ol O1 m
- i M m N N Q1 j Ol N m N M O
Ql .-I .--I a--1 .-i N m M .--I N .--I m
> .i
O
0 in• tn• in• •n• tf} tn.,t/} IA- ih t/). 1./1• in• 4/1-
0J
C) O r o 0 0 0 0 0 0 0 0 0 ° o 0
-0 0 N 00 CO ■-i N O Ln m O l0 N m N
C � w N lD 4 N ca;a1 ri lD l0 M O N O1
L.L. Ol co In co co co Ln L11 Ll1 co rNi m N
a
N N N Ln N j N'lo N Ln O Ln 00 O
-i Ln m 01 CD Ln Ln m M lD 0 CO
0 Tr 00 00 co',-1!co m 00 .-i Ln O m
,ca Ln N N N Ln i 0o O1 mi. O lD Ln 00
cr N M 00 CO O HD O in 4 N. Ln
Of N Q O N O m Ln O I m al M N N cr Ln
< r- ri OD Ol Ol;N m .-I O N o0 00 ri
m
N ri co lD In .-1 N N .--I Owl (0
v
Q e-1 a I c
C7 o
N in• in• in- i/l• t/. 1.4 V} i/? i/} t/? 'L/) i/} t/}
in 0
Ln O1 M N Ln!0 J m N .-I .-I N M 01 0
OG N 0 .--1 0 r I Ln I 01 a1 N. Ln a1 00 I\
0 M 0 00 0 N;m 1 m Ln N N. 0 l0 U
t L.: lD N O lD N r-I 00 Ol N r-I O �_
o .-I Ln ri 4 N m CD N. 0 0 N CO `�
J N O M N 1.1 4 l Ln M m 01 .--I O
G) C Q LT
n l0 00 O t\I M .--I 4 lD N al Ol r\ v cc
cc '5 < .-i 00 N Lll CO ■0 O1 M N >
++ C N r I .--I .-i M 0 Ln N Ln N CID
C 3 1 1 Ni 0
N LL j w
Ein. /} in i i in- i i/).in-;in in. in. t/? in• in in. t
L
U) ++ 00 N co N CO i CO N Ln CO .-i N Ln 01 `-'
C 4J 0 Ln N rl '01,m M N Ln N .-i 0
CO r m Ln 01 r 1 Ln:ri:N N Tr l0 CO CD .-4 ip
d w W .-I' Ol r 00 ry i l0!Ln Ln 4- Ol 00 lD N 6
C O H N I,- N Ln O,N N Ln N l0 4 O1 N
O C Q CO N N 00 O1 1 T r-I 4 O ri co l0 O1 t
O O O O N r-I'00 N lD Ln N O L11 0
N a
co O N N 0 .--I'Ln:Ln CD d- 00 CO cc
C '� O N .-I ri N l0 N ri m N Ol
0 E
fa m in. IA IA- tn• tn.1 1/-1 t/? tn• i/? i/} tn. 1/? 4/? v
O O 00 `0 '
LL LL C = Z Z Z Z Z Z Z Z Z Z Z Z U O
� 4. < < < < .CZH < < < < < < D
0
OC d LL LL LL LL LL'LL LL LL LL LL LL LL 0_ .L^
N iJ: 0
c ll
~
C C m M N M N n(m N N m m cn N
(--1 .'--I .-1 ri ..-1-,r-1 i,--1 .-i .-1 .--1 .-i ri .-i ON
-0 0 0 0 0 0 0 0;0 0 0 0 0 0 0 0
U) (5 r \ \ \ \ \:\!\ \ N \ \ N \ W
co To -I ri ri ri ri ri ri r-I ri r I ri ri e-1
CO 0 \ \ \ \ \i\'\ — \ \ \ \ \ m
To o 0 0 0 0 0 0 O O co O O ri m
> ri ri ri ri .-i i r-I I.-i ri ri ri ri ri v
I!
co
a
E
U
C
2
C
G1
a
m
70
0
O
a
cc
4+ a
u
12
•L^ � co
+r O.
' c E
0 • LL 0 U
L 47,
" U i U
V • !v i QS L o d i
j O_ d 06
o2S = 06 C v
LL Vii.-I, C CZ 2
c v a u L7
LD v 4J C I a� a) 0) U N •— •=
C � eL N c
O
N v d v c O.
4 ,_ d o , co p -O 'o
wO, CU 0 05
co
cu 0. co O O,mI O 0 0
0
co E Q N I f 0 l�_0 E - Y .cra m x
to O al O '-f 0 O 0i O
Ln U U 2,� U 2 a 2 a
INVENTORY OF MUNICIPALITIES
This display is a listing of municipalities and the type of retirement plan
alternatives they may offer their employees.
Abbreviation Key
ABBREVIATION DESCRIPTION
E Elected officials
F Firefighters
G General employees
P Police officers
(cl) Closed plan
(fr) Frozen plan
CO (ter) Terminated plan
W (vol) Covers volunteer employees
(sal) Covers salaried employees
(sup) Supplemental plan
DB Defined Benefit
DC Defined Contribution
®- FRS* Florida Retirement System
SS Social Security
z cvg Coverage
The following numbers are used in the OTHER category:
NUMBER DESCRIPTION
®LL 1 ICMA— Executive Program through International
City Managers Association
E 2 Deferred compensation plan.
® 3 IRA and/or SEP (Simplified Employee Pension Plan)
�— p
Z account.
4 Opted-out of the FRS effective 12-31-95 for all new
employees. Persons employed by this agency
z on or after Jan. 1, 1996, will not be eligible
to participate in the FRS and must participate
in the agency's local plan.
5 Newly created city. Will be surveyed in the future for
retirement plan findings.
* All FRS members have Social Security Coverage.
N Lfl
y... ri
I
O O
O O
O c '
M
c1
i 'O •O
a 47,13 I
co a a
L
a O
0 a
V,
X
o)
X X X X X a 1 X
U o tloi
a
v> > 0 �•-}
to = v 0
a = X
w X I
X
I
0
a i
0
z i
i
c E c — 0 i c
ns 0 0 co j co
ro c o 0 o ° a
AM L C •- C a C ja
a a a s a m a CO I 0.o L > E > E u E I
a, ? l U o
a, U
Q. O v a I II a a• `o Q a U 0 e--1 N N i z
O 1 I v
■ '
E m a E
• 'C E •
H a- •i a ar W W W i o
C a O L N
Lci
O 0 I a
p C ^
n O co
d > 1 C w
C7 C7 C7 C7 Q
•a
ea -0a a r O .E1
•L 0 c 'al
LL O U C7 0
LL c
er 0
o -a 4, >
0
C = 0 u 0 0 0 0 0 0 a C7 C7 a 0 LL a a — C7 a LL a a a LL LL u_10 LL a 0 a a a a 0
cu m C7 C7 C7 C7 NI
0 0
(5
CO N
t0
CO
VI
N
1 l
rii
N 1 a
r-I E
1
! 8
0
N 1 c
ri
i a
L .
a 7
0 a
ao 0
O "O LL
0 O a I
N N NO I o
_ a I al
c.▪) O . u I I cc
a C a I m
a, c
c0 -. ^ LL a) ' a
O _O 0 -o C7 1 o
CO a) L a, * U
✓ NO c i.:}. �O N i c
U co U L9 °., a v U ii a, O c
(n * hflL ia c u JI 1 L• a C ^ a I l`6 cv
• a ` ` v a L9 a a, M v N
ifl
N v v O c v a is m C7 a u aL, 'II X a, a s - a O
✓ a N C7 C7 v v LL -° a, ••� a s v i, a c ` ._' u!^ u C7 L O c a C
X a 4-,..z a c0 v a v c .� a v �. a cU a a = O O — C7 a s O m '- •O a O io a) o cu w p o a > 4-t C7 c > co c � Z c " a -es a ^ MI 0 my m ii a 0 °" 0 o 0 9
•E - 'E a C a c 3 a ca a, E ca c cis J o a N co CO a c °o c E I'E' a a a •E c co C •E co
(o E ca E u — 2 •> Y •c_ 'La Y `, t t Y E `L° �a •c ca u f6 `L°10!> > a co u a co 2
▪ a m O co .o co a co m f° co co O O m co O co co O L j•-; co co co O co =
a G I- CO I- (n C7 U 0 . C7 : J I•- LL LL I•- U J 2 N H c0 O e, i 0 0 U O m U LL
r■I U1
. 9_ ri
00
rsl
rg ....„.
• 0
m
...,_
I,
- --(13-
(1)
to IL
fa
> x . x -a x
, o i =
U I 7,
, I x
x
. • .
' ; •
, 1
; .
C
Au
E
6.
Z
; I
1 •
. , I
■ '
co t
co
E
.- l•
.0 or ; I
, !
2
C) _c 1
•
a4..
>. 0 } '
I- I t
0
t , ,
.. . u
o 1 2
a i '5
ar •
ce 'i
cc
4.. >.
C) 4-4 , I -0
Q)
E t
22 _es or g
= E cu • 1 1
, 1 0
..n
L.L.I • .-i
C g2 _0 _i4: LA ■ 0
cs1
al
—
---
C c t
.90 0 d ' • a,• • 0
o w
.2 t
a,
ro r„ 4= .C• E
Ek2
i 1
./7.;
o 0 0 x
i 13
.
-5-
r4 CLI 14= i i u_ 5
c u-
U-
O CD 4= C .--1
' cp
-a p co
or
H 1 ' .
11
0
I i
no -0
at co
`41
m
. ; a
■ - E
0
•'i '' u
i c
" 0
, • i
, ■ ra
-0
it.
1 j
0
0.
..-'
u
,
• I a,
.c , .13
... .
a , ,
rq,
0 E
a
..., .
U
1 , a) ._ . a2
E Cr_
; a)i.- ■15 — u
76 cu ...
,,.
,_ 0
a, ir.. ,-
a,
cu • , m vs = 06 c
ii u -ril: 133 j Zr., t 0 cu 4) o_
---
—, = f 1 1' . ' C C ........CU •••■••CL U L9
I■ CL ,%CI) 2.) ..,,C I 0..AD 0 =....., W 0
, ...... .., •10,••••■' ,..) CL) , 10 E
_. ,„ LT- 0 1..c 0. c iz t:-.... o 4-.) 0
in to --- -- 0 ,,, tr - F_ - (3) '0
,- c La- — -0 i co I
a) . — co I a, "0 _ w --
0
3
cL '') E u 3 -1(9 — 3 '- 3 o — •-li
.ria 0 •— CO 0'.-1 0 "— 0 CD 0 L.) *— =
L-,