County of Orange Employer/Employee Contribution Rates For Safety Members Effective Pay Period 15, July 6, 2018

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1 County of Orange Employer/Employee Contribution Rates For Safety Members Effective Pay Period 15, July 6, 2018 Employer Contribution Rates For Safety Members Rate Group Plan Rate #7 E & F Normal 25.63% UAAL 38.19% Total 63.82% #7 Q & R Normal 23.00% UAAL 38.19% Total 61.19% #7 V PEPRA Normal 19.39% UAAL 38.19% Total 57.58% #6 E & F Normal 21.87% UAAL 26.06% Total 47.93% #6 V PEPRA Normal 15.24% UAAL 26.06% Total 41.30% View OCERS 2016 Actuarial Valuation online at:

2 PLAN E (3.0 50) Employee Contribution Rates for Safety Members PLAN F PLAN E PLAN F View OCERS 2016 Actuarial Valuation online at: Plan R 55) % 14.87% 10.21% 13.99% 13.94% % 14.87% 10.21% 13.99% 13.94% % 15.06% 10.34% 14.17% 14.12% % 15.26% 10.48% 14.35% 14.30% % 15.46% 10.62% 14.54% 14.49% % 15.66% 10.76% 14.73% 14.68% % 15.87% 10.90% 14.93% 14.87% % 16.08% 11.04% 15.13% 15.07% % 16.29% 11.19% 15.33% 15.27% % 16.51% 11.35% 15.54% 15.48% % 16.73% 11.50% 15.75% 15.69% % 16.96% 11.66% 15.97% 15.90% % 17.20% 11.82% 16.19% 16.12% % 17.44% 11.99% 16.42% 16.34% % 17.68% 12.17% 16.65% 16.58% % 17.94% 12.34% 16.89% 16.82% % 18.20% 12.53% 17.15% 17.06% % 18.46% 12.72% 17.40% 17.31% % 18.72% 12.93% 17.64% 17.55% % 18.98% 13.11% 17.89% 17.79% % 19.24% 13.30% 18.14% 18.04% % 19.53% 13.50% 18.42% 18.31% % 19.83% 13.72% 18.71% 18.59% % 20.13% 13.96% 19.00% 18.87% % 20.42% 14.22% 19.28% 19.14% % 20.66% 14.44% 19.52% 19.36% % 20.85% 14.70% 19.72% 19.55% % 20.96% 14.86% 19.83% 19.64% % 20.98% 15.02% 19.88% 19.67% % 20.86% 15.10% 19.79% 19.55% % 20.56% 15.14% 19.54% 19.27% % 20.05% 15.03% 19.10% 18.79% % 19.20% 14.76% 18.37% 18.00% % 19.83% 14.36% 18.97% 18.59% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% % 20.49% 13.49% 19.60% 19.20% 66 and 14.38% 20.49% 13.49% 19.60% 19.20% thereafter

3 PLAN V - PEPRA (2.7 57) PLAN V - PEPRA 57) % 12.99% % 12.99% % 13.15% % 13.33% % 13.50% % 13.67% % 13.85% % 14.03% % 14.22% % 14.40% % 14.59% % 14.79% % 14.98% % 15.18% % 15.39% % 15.60% % 15.81% % 16.03% % 16.25% % 16.48% % 16.71% % 16.96% % 17.21% % 17.47% % 17.73% % 17.99% % 18.24% % 18.51% % 18.80% % 19.11% % 19.41% % 19.72% % 19.98% % 20.21% % 20.35% % 20.43% % 20.38% % 20.18% % 19.81% % 19.16% % 19.79% % 20.45% % 20.45% % 20.45% % 20.45% % 20.45% % 20.45% % 20.45% % 20.45% % 20.45% % 20.45% 66 and thereafter 23.77% 20.45% View OCERS 2016 Actuarial Valuation online at:

4 Average entry age and discount percentages applicable to employee contributions paid under Section are: Rate Group Plan Discount Average Percentage #7 Plan E 100% 27 #7 Plan F 99.60% 27 #7 Plan Q N/A N/A #7 Plan R 99.23% 27 #6 Plan E 100% 27 #6 Plan F 98.74% 27 View OCERS 2016 Actuarial Valuation online at:

5 50 PLAN Law Enforcement County of Orange Employer/Employee Rates - Safety Member Effective pay period 15, July 07, 2017 EMPLOYER CONTRIBUTION RATES Rate Group 6 and Rate Group 7 ER RATE 50 PLAN Probation ER RATE 55 PLAN Law Enforcement ER RATE 57 PLAN Law Enforcement ER RATE 57 PLAN Probation ER RATE E & F - Normal 25.56% E & F - Normal 21.92% R Normal 23.24% V Normal 20.04% V Normal 15.00% UAAL 36.99% UAAL 23.15% UAAL 37.10% UAAL 37.38% UAAL 23.20% Total 62.55% Total 45.07% Total 60.34% Total 57.42% Total 38.20% EMPLOYEE SAFETY CONTRIBUTION RATES - Rate Group 6 and Rate Group 7 PLAN E PLAN F PLAN E *For EE rates above age 60, please contact OCERS or your employers HR/Payroll department View OCERS 2015 Actuarial Valuation online at: PLAN F PLAN R 55) PLAN V 57) PLAN V

6 PLAN E PLAN F PLAN E PLAN F PLAN R 55) PLAN V 57) PLAN V * Average entry age and discount percentages applicable to employee contributions paid under Section are: Plan Discount % Average Plan E 100% 27 Plan F 99.58% 27 Plan R 99.18% 27 Plan V - PEPRA 99.09% 27 Plan E 100% 27 Plan F 98.68% 27 Plan V - PEPRA 96.00% 27 *For EE rates above age 60, please contact OCERS or your employers HR/Payroll department View OCERS 2015 Actuarial Valuation online at:

7 View OCERS 2014 Actuarial Valuation online at: County of Orange Employer/Employee Contribution Rates For Safety Members Effective Pay Period 15, July 08, 2016 Employer Contribution Rates For Safety Members Rate Group Plan Rate #7 E & F Normal 25.79% UAAL 37.46% Total 63.25% Total Contribution After 3-Year Phase-In 58.92%* #7 Q & R Normal 23.55% UAAL 37.46% Total 61.01% Total Contribution After 3-Year Phase-In 56.88%* #7 V PEPRA Normal 20.10% UAAL 37.46% Total 57.56% Total Contribution After 3-Year Phase-In 54.01%* #6 E & F Normal 22.17% UAAL 25.01% Total 47.18% Total Contribution After 3-Year Phase-In 42.84%* #6 V PEPRA Normal 15.25% UAAL 25.01% Total 40.26% Total Contribution After 3-Year Phase-In 36.02%* * The Board of Retirement adopted a three-year phase-in of the impact of the change in economic assumptions on the employer contribution rates for Safety members.

8 View OCERS 2014 Actuarial Valuation online at: PLAN E (3.0 50) Employee Contribution Rates for Safety Members PLAN F PLAN E PLAN F Plan R 55) % 14.82% 10.11% 13.90% 13.97% % 14.82% 10.11% 13.90% 13.97% % 15.01% 10.25% 14.08% 14.16% % 15.21% 10.38% 14.26% 14.34% % 15.41% 10.52% 14.45% 14.53% % 15.61% 10.66% 14.64% 14.72% % 15.82% 10.80% 14.83% 14.91% % 16.02% 10.94% 15.03% 15.11% % 16.24% 11.09% 15.23% 15.31% % 16.46% 11.24% 15.44% 15.52% % 16.68% 11.40% 15.65% 15.73% % 16.91% 11.55% 15.86% 15.94% % 17.14% 11.72% 16.09% 16.16% % 17.38% 11.88% 16.31% 16.39% % 17.63% 12.05% 16.55% 16.62% % 17.88% 12.23% 16.79% 16.86% % 18.14% 12.42% 17.04% 17.11% % 18.40% 12.61% 17.29% 17.35% % 18.66% 12.81% 17.53% 17.59% % 18.92% 12.99% 17.77% 17.83% % 19.18% 13.18% 18.03% 18.09% % 19.47% 13.38% 18.30% 18.35% % 19.77% 13.60% 18.59% 18.64% % 20.06% 13.83% 18.88% 18.92% % 20.35% 14.09% 19.16% 19.19% % 20.59% 14.31% 19.40% 19.41% % 20.79% 14.56% 19.59% 19.60% % 20.89% 14.72% 19.71% 19.69% % 20.91% 14.89% 19.75% 19.72% % 20.79% 14.97% 19.67% 19.60% % 20.49% 15.00% 19.42% 19.32% % 19.98% 14.89% 18.98% 18.84% % 19.14% 14.63% 18.25% 18.04% % 19.76% 14.23% 18.85% 18.63% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% % 20.42% 13.37% 19.48% 19.25% 66 and 14.31% 20.42% 13.37% 19.48% 19.25% thereafter

9 View OCERS 2014 Actuarial Valuation online at: PLAN V - PEPRA (2.7 57) PLAN V - PEPRA 57) % 13.32% % 13.32% % 13.49% % 13.66% % 13.84% % 14.02% % 14.20% % 14.39% % 14.58% % 14.77% % 14.96% % 15.16% % 15.36% % 15.57% % 15.78% % 15.99% % 16.21% % 16.43% % 16.66% % 16.90% % 17.14% % 17.39% % 17.64% % 17.91% % 18.18% % 18.44% % 18.70% % 18.98% % 19.28% % 19.59% % 19.91% % 20.22% % 20.49% % 20.72% % 20.87% % 20.94% % 20.90% % 20.69% % 20.31% % 19.65% % 20.29% % 20.96% % 20.96% % 20.96% % 20.96% % 20.96% % 20.96% % 20.96% % 20.96% % 20.96% % 20.96% 66 and thereafter 24.29% 20.96%

10 View OCERS 2014 Actuarial Valuation online at: Average entry age and discount percentages applicable to employee contributions paid under Section are: Rate Group Plan Discount Average Percentage #7 Plan E 100% 27 #7 Plan F 99.56% 27 #7 Plan Q N/A N/A #7 Plan R 99.13% 27 #7 Plan V- PEPRA 99.31% 27 #6 Plan E 100% 28 #6 Plan F 98.61% 28 #6 Plan V - PEPRA 97.36% 28

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