CITY OF TEMPLE TERRACE POLICE OFFICERS' RETIREMENT SYSTEM SECTION , FLORIDA STATUTES COMPLIANCE
|
|
- Malcolm Phillips
- 5 years ago
- Views:
Transcription
1 CITY OF TEMPLE TERRACE POLICE OFFICERS' RETIREMENT SYSTEM SECTION , FLORIDA STATUTES COMPLIANCE With respect to the reporting standards for defined benefit retirement plans or systems contained in Section (1), F.S., the actuarial disclosures required under this section were prepared and completed by me or under my direct supervision and I acknowledge responsibility for the results. To the best of my knowledge, the results are complete and accurate, and in my opinion, meet the requirements of Section (1), Florida Statutes, and Rule 60T , Florida Administrative Code. By: Date: 4/10/2017 Christine M. O'Neal, EA, FSA, MAAA Enrolled Actuary #
2 INTRODUCTION When reviewing the following schedules, please note the following: 1) The purpose of producing this report is solely to satisfy the requirements set forth by Section , Florida Statutes, and is mandatory for every Florida public pension fund, excluding the Florida Retirement System (FRS). 2) None of the schedules shown have any impact on the funding requirements of the Plan. These schedules are for statutory compliance purposes only. 3) In the schedules that follow, the columns labeled ACTUAL represent the final recorded GASB 67/68 results. The columns labeled HYPOTHETICAL illustrate what the results would have been if different assumptions were used. 4) It is our opinion that the Plan s actual assumptions utilized in the October 1, 2016 Actuarial Valuation Report, as adopted by the Board of Trustees, are reasonable individually and in the aggregate, and represent our best estimate of future Plan experience. 5) The Number of Years Expected Benefit Payments Sustained calculated in Section II: Asset Sustainability should not be interpreted as the number of years the Plan has left until it is insolvent. This calculation is required by , Florida Statutes, but the numeric result is irrelevant, since in its calculation we are to assume there will be no further contributions to the Fund. As long as the Actuarially Determined Contribution is made each year the Plan will never become insolvent. City of Temple Terrace Police Officers' Retirement System FOSTER & FOSTER 3
3 SECTION I - GASB 67/68 GASB 67: SCHEDULE OF CHANGES IN NET PENSION LIABILITY FISCAL YEAR SEPTEMBER 30, 2016 ACTUAL HYPOTHETICAL 7.50% 5.50% 9.50% RP-2000 RP-2000 RP-2000 Generational Generational Generational Total Pension Liability Service Cost 652,093 1,031, ,447 Interest 2,996,634 3,018,420 3,202,757 Changes of Benefit Terms Differences Between Expected and Actual Experience 266, ,169 (161,952) Changes of Assumptions 1,632,506 (208,083) (426,754) Benefit Payments, Including Refunds of Employee Contributions (2,562,970) (2,562,970) (2,562,970) Net Change in Total Pension Liability 2,984,677 1,383, ,528 Total Pension Liability - Beginning 40,598,180 55,143,571 34,530,936 Total Pension Liability - Ending (a) $ 43,582,857 $ 56,527,051 $ 35,059,464 Plan Contributions - Employer 1,857,520 1,857,520 1,857,520 Contributions - State 188, , ,055 Contributions - Employee 303, , ,850 Net Investment Income 1,382,196 1,382,196 1,382,196 Benefit Payments, Including Refunds of Employee Contributions (2,562,970) (2,562,970) (2,562,970) Administrative Expenses (37,851) (37,851) (37,851) Net Change in Plan 1,130,800 1,130,800 1,130,800 Plan - Beginning 21,021,213 21,021,213 21,021,213 Plan - Ending (b) $ 22,152,013 $ 22,152,013 $ 22,152,013 Net Pension Liability - Ending (a) - (b) $ 21,430,844 $ 34,375,038 $ 12,907,451 GASB 68: PENSION EXPENSE FISCAL YEAR SEPTEMBER 30, 2016 ACTUAL HYPOTHETICAL 7.50% 5.50% 9.50% Pension Expense $ 1,667,968 $ 2,243,291 $ 1,449,191 City of Temple Terrace Police Officers' Retirement System FOSTER & FOSTER 4
4 SECTION II - ASSET SUSTAINABILITY Table 1 Plan Assumptions: 7.50% and RP-2000 Generational Mortality PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Fiscal Year Beginning 10/1 Projected Beginning Projected Total Contributions Projected Benefit Payments* Projected Administrative Expense Projected Investment Earnings Projected Ending ,152,013-3,064,623-1,546,478 20,633, ,633,868-2,676,129-1,447,185 19,404, ,404,924-2,715,684-1,353,531 18,042, ,042,771-2,771,247-1,249,286 16,520, ,520,810-2,815,026-1,133,497 14,839, ,839,281-2,901,069-1,004,156 12,942, ,942,368-2,959, ,708 10,842, ,842,879-3,010, ,316 8,532, ,532,522-3,084, ,279 5,972, ,972,535-3,146, ,963 3,156, ,156,430-3,204, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 7.50% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. Furthermore, State and local laws mandate that the Actuarially Determined Contribution be made each year. City of Temple Terrace Police Officers' Retirement System FOSTER & FOSTER 5
5 SECTION II - ASSET SUSTAINABILITY PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 2 Hypothetical Assumptions: 5.50% and RP-2000 Generational Mortality Fiscal Year Beginning 10/1 Projected Beginning Projected Total Contributions Projected Benefit Payments* Projected Administrative Expense Projected Investment Earnings Projected Ending ,152,013-3,064,623-1,134,084 20,221, ,221,474-2,676,129-1,038,588 18,583, ,583,933-2,715, ,435 16,815, ,815,684-2,771, ,653 14,893, ,893,090-2,815, ,707 12,819, ,819,771-2,901, ,308 10,544, ,544,010-2,959, ,543 8,083, ,083,356-3,010, ,791 5,434, ,434,474-3,084, ,079 2,564, ,564,287-3,146, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: 9.82 This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 5.50% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. Furthermore, State and local laws mandate that the Actuarially Determined Contribution be made each year. City of Temple Terrace Police Officers' Retirement System FOSTER & FOSTER 6
6 SECTION II - ASSET SUSTAINABILITY PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 3 Hypothetical Assumptions: 9.50% and RP-2000 Generational Mortality Fiscal Year Beginning 10/1 Projected Beginning Projected Total Contributions Projected Benefit Payments* Projected Administrative Expense Projected Investment Earnings Projected Ending ,152,013-3,064,623-1,958,872 21,046, ,046,262-2,676,129-1,872,279 20,242, ,242,412-2,715,684-1,794,034 19,320, ,320,762-2,771,247-1,703,838 18,253, ,253,353-2,815,026-1,600,355 17,038, ,038,682-2,901,069-1,480,874 15,618, ,618,487-2,959,197-1,343,194 14,002, ,002,484-3,010,673-1,187,229 12,179, ,179,040-3,084,266-1,010,506 10,105, ,105,280-3,146, ,563 7,769, ,769,775-3,204, ,908 5,151, ,151,030-3,256, ,643 2,228, ,228,719-3,297, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 9.50% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. Furthermore, State and local laws mandate that the Actuarially Determined Contribution be made each year. City of Temple Terrace Police Officers' Retirement System FOSTER & FOSTER 7
7 SECTION III - FUNDING ACTUAL AND HYPOTHETICAL CONTRIBUTIONS APPLICABLE TO THE FISCAL YEAR ENDING SEPTEMBER 30, 2018 Valuation Date: 10/1/2016 ACTUAL HYPOTHETICAL 7.50% 5.50% 9.50% RP-2000 RP-2000 RP-2000 Generational Generational Generational Total Required Contribution (Fixed $) $2,773,380 $3,758,829 $2,000,306 Total Required Contribution (% of Payroll) 89.6% 121.5% 64.6% Expected Member Contribution 359, , ,091 Expected State Money 188, , ,055 Expected Sponsor Contribution (Fixed $) $2,225,700 $3,214,615 $1,449,160 Expected Sponsor Contribution (% of Payroll) 71.9% 103.9% 46.8% ASSETS Actuarial Value ¹ 23,052,059 23,052,059 23,052,059 Market Value ¹ 22,152,013 22,152,013 22,152,013 LIABILITIES Present Value of Benefits Active Members Retirement Benefits 10,449,625 15,861,732 7,340,014 Disability Benefits 255, , ,042 Death Benefits 201, , ,807 Vested Benefits 1,582,521 2,464,485 1,066,574 Refund of Contributions 364, , ,933 Service Retirees 27,675,034 35,473,924 22,456,247 DROP Retirees ¹ 3,784,114 4,829,867 3,121,955 Beneficiaries 1,389,432 1,684,087 1,181,129 Disability Retirees 1,589,200 1,880,011 1,374,359 Terminated Vested 546, , ,134 Excess State Monies Reserve Total: 47,837,896 63,866,949 37,694,194 Present Value of Future Salaries 18,014,605 19,741,547 16,575,381 Present Value of Future Member Contributions 2,017,636 2,211,053 1,856,443 Total Normal Cost 634, , ,594 Present Value of Future Normal Costs (Entry Age Normal) 3,737,363 6,549,336 2,283,575 Total Actuarial Accrued Liability ¹ 44,100,533 57,317,613 35,410,619 Unfunded Actuarial Accrued 21,048,474 34,265,554 12,358,560 Liability (UAAL) City of Temple Terrace Police Officers' Retirement System FOSTER & FOSTER 8
8 SECTION III - FUNDING ACTUAL AND HYPOTHETICAL CONTRIBUTIONS APPLICABLE TO THE FISCAL YEAR ENDING SEPTEMBER 30, 2018 Valuation Date: 10/1/2016 ACTUAL HYPOTHETICAL 7.50% 5.50% 9.50% RP-2000 RP-2000 RP-2000 Generational Generational Generational PENSION COST Normal Cost ² 696,888 1,076, ,768 Administrative Expenses ² 41,587 41,187 41,988 Payment Required To Amortize UAAL ² 2,034,905 2,641,063 1,479,550 Total Required Contribution $2,773,380 $3,758,829 $2,000,306 ¹ The asset values and liabilities for DROP Members include accumulated DROP Balances as of 9/30/2016. ² Contributions developed as of 10/1/2016 displayed above have been adjusted to account for assumed salary increase and interest components. City of Temple Terrace Police Officers' Retirement System FOSTER & FOSTER 9
CITY OF HAINES CITY GENERAL EMPLOYEES' PENSION PLAN SECTION , FLORIDA STATUTES COMPLIANCE
CITY OF HAINES CITY GENERAL EMPLOYEES' PENSION PLAN SECTION 112.664, FLORIDA STATUTES COMPLIANCE With respect to the reporting standards for defined benefit retirement plans or systems contained in Section
More informationCITY OF CAPE CORAL MUNICIPAL FIREFIGHTERS' RETIREMENT PLAN SECTION , FLORIDA STATUTES COMPLIANCE
CITY OF CAPE CORAL MUNICIPAL FIREFIGHTERS' RETIREMENT PLAN SECTION 112.664, FLORIDA STATUTES COMPLIANCE With respect to the reporting standards for defined benefit retirement plans or systems contained
More informationCITY OF WINTER GARDEN PENSION PLAN FOR FIREFIGHTERS AND POLICE OFFICERS SECTION , FLORIDA STATUTES COMPLIANCE
CITY OF WINTER GARDEN PENSION PLAN FOR FIREFIGHTERS AND POLICE OFFICERS SECTION 112.664, FLORIDA STATUTES COMPLIANCE With respect to the reporting standards for defined benefit retirement plans or systems
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2016 financial reporting requirements made under Section
April 17, 2017 VIA EMAIL Ms. Julie Enright, Plan Administrator City of Titusville Post Office Box 2806 Titusville, FL 32781-2806 Re: City of Titusville Police Officers' and Firefighters' Pension Plan Senate
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2018 financial reporting requirements made under Section
January 7, 2019 VIA EMAIL Mr. Mike Lowell City of Temple Terrace Police Officers' Pension Board 11250 N. 56th Street Temple Terrace, FL 33687 Re: City of Temple Terrace Police Officers' Retirement System
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
January 8, 2018 VIA EMAIL Ms. Lauren Boatwright Trust Manager Trustmark National Bank P.O. Box 469 Brewton, AL 36427 Re: City of Lynn Haven Police Officers' Retirement System Section 112.664, Florida Statutes
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2015 financial reporting requirements made under Section
February 8, 2016 VIA EMAIL Ms. Lois Towey Assistant City Clerk City of Ormond Beach 22 South Beach St. Ormond Beach, Florida 32174 Re: City of Ormond Beach Police Officers' Pension Trust Fund Senate Bill
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
November 5, 2018 VIA EMAIL Ms. Karen Lauer City of New Port Richey Firefighters Retirement System 5919 Main Street New Port Richey, FL 34652 Re: City of New Port Richey Firefighters' Retirement System
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
January 8, 2018 VIA EMAIL Lt. Darrell Hernandez, Secretary City of Lynn Haven Firefighters' Pension Board 1412 Pennsylvania Avenue Lynn Haven, FL 32444-2398 Re: City of Lynn Haven Firefighters' Retirement
More informationTown of Longboat Key Consolidated Retirement System (Police Officers) Senate Bill 534 (Section , Florida Statutes) Compliance
July 27, 2016 VIA EMAIL Ms. Susan Smith Town of Longboat Key 501 Bay Isles Road Longboat Key, Florida 34228 Re: Town of Longboat Key Consolidated Retirement System (Police Officers) Senate Bill 534 (Section
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
March 9, 2018 VIA EMAIL Ms. Julie Enright Plan Administrator 555 S. Washington Avenue Titusville, FL 32796 Re: City of Oviedo Firefighters' Pension Trust Fund Section 112.664, Florida Statutes Compliance
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2016 financial reporting requirements made under Section
August 30, 2017 VIA EMAIL Captain Stephen Aldrich City of Holly Hill Police Officers' Retirement Trust Fund City of Holly Hill 1065 Ridgewood Avenue Holly Hill, Florida 32117 Re: City of Holly Hill Police
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
May 23, 2018 VIA EMAIL Mr. Ryan Holt 7301 Gulf Blvd St. Pete Beach, FL 33706 Re: City of St. Pete Beach Firefighters' Retirement System Section 112.664, Florida Statutes Compliance Dear Ryan: Please find
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
April 20, 2018 VIA EMAIL Sheila Hutcheson, Plan Administrator 3860 Grantline Road Mims, FL 32754 Re: City of Cocoa General Employees' Retirement Plan Section 112.664, Florida Statutes Compliance Dear Sheila:
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2016 financial reporting requirements made under Section
May 8, 2017 VIA EMAIL Carol Godwin, Budget and Grants Analyst City of Fort Walton Beach General Retirement Fund 107 Miracle Strip Parkway, SW Fort Walton Beach, FL 32548 Re: City of Fort Walton Beach General
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
April 16, 2018 VIA EMAIL Mr. Bob Rogers 200-76th Avenue St. Pete Beach, FL 33706 Re: City of St. Pete Beach Police Officers' Retirement System Section 112.664, Florida Statutes Compliance Dear Bob: Please
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2014 financial reporting requirements made under Section
June 25, 2015 VIA EMAIL Scott Baur, Plan Administrator City of Cocoa Firefighters Retirement Plan The Resource Centers, LLC 4360 Northlake Blvd, Suite 206 Palm Beach Gardens, FL 33410 Re: Dear Scott: Senate
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2014 financial reporting requirements made under Section
June 25, 2015 VIA EMAIL Ms. Ferrell Jenne, Plan Administrator Town of Indian River Shores Public Safety Officers and Firefighters Defined Benefit Plan Foster & Foster, Inc. 13420 Parker Commons Blvd.,
More informationPlease find enclosed the annual disclosures that satisfy the October 1, 2017 financial reporting requirements made under Section
May 7, 2018 VIA EMAIL Captain Dave Foxall, Administrator Bradenton Firefighters Retirement System 1010 9th Avenue West Bradenton, FL 34205 Re: City of Bradenton Firefighters' Retirement System Section
More informationCity of Orlando General Employees Pension Fund Chapter , F.S. Compliance Report September 30, 2017
City of Orlando General Employees Pension Fund Chapter 112.664, F.S. Compliance Report September 30, 2017 May 15, 2018 Board of Trustees City of Orlando General Employees Pension Fund Orlando, Florida
More informationCITY OF WINTER SPRINGS DEFINED BENEFIT PLAN CHAPTER , F.S. COMPLIANCE REPORT
CITY OF WINTER SPRINGS DEFINED BENEFIT PLAN CHAPTER 112.664, F.S. COMPLIANCE REPORT In Connection with the October 1, 2015 Funding Actuarial Valuation Report and the Plan s Financial Reporting for Fiscal
More informationCITY OF KISSIMMEE MUNICIPAL POLICE OFFICERS RETIREMENT FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2017
CITY OF KISSIMMEE MUNICIPAL POLICE OFFICERS RETIREMENT FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE PLAN YEAR ENDED SEPTEMBER 30, 2018, AND THE CITY'S FISCAL YEAR ENDED
More informationCITY OF ORMOND BEACH FIREFIGHTERS PENSION TRUST FUND ACTUARIAL VALUATION AND REPORT AS OF OCTOBER 1, 2017
CITY OF ORMOND BEACH FIREFIGHTERS PENSION TRUST FUND ACTUARIAL VALUATION AND REPORT AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE PLAN/ FISCAL YEAR ENDED SEPTEMBER 30, 2019 December 15, 2017 Board
More informationCITY OF OCALA POLICE OFFICERS' RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016
CITY OF OCALA POLICE OFFICERS' RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2018 February 10, 2017 Board of Trustees
More informationCITY OF DUNEDIN FIREFIGHTERS RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2017
CITY OF DUNEDIN FIREFIGHTERS RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE CITY'S PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2019 February 19, 2018 Board
More informationC I T Y O F O R L A N D O G E N E R A L E M P L O Y E E S P E N S I O N F U N D C H A P T E R , F. S. C O M P L I A N C E R E P O R T S E
C I T Y O F O R L A N D O G E N E R A L E M P L O Y E E S P E N S I O N F U N D C H A P T E R 1 1 2. 6 6 4, F. S. C O M P L I A N C E R E P O R T S E P T E M B E R 3 0, 2 0 1 6 June 9, 2017 Board of Trustees
More informationC I T Y O F O R L A N D O G E N E R A L E M P L O Y E E S P E N S I O N F U N D C H A P T E R , F. S. C O M P L I A N C E R E P O R T S E
C I T Y O F O R L A N D O G E N E R A L E M P L O Y E E S P E N S I O N F U N D C H A P T E R 1 1 2. 6 6 4, F. S. C O M P L I A N C E R E P O R T S E P T E M B E R 3 0, 2 0 1 4 June 29, 2015 Board of Trustees
More informationTABLE OF CONTENTS. Ch , F.S. Results
TOWN OF LANTANA POLICE RELIEF AND PENSION FUND Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2015 Funding Actuarial Valuation Report And the Plan s Financial Reporting for the
More informationCITY OF CRESTVIEW POLICE OFFICERS' AND FIREFIGHTERS' RETIREMENT PLAN ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016
CITY OF CRESTVIEW POLICE OFFICERS' AND FIREFIGHTERS' RETIREMENT PLAN ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016 CONTRIBUTIONS APPLICABLE TO THE CITY'S PLAN/FISCAL YEAR ENDING SEPTEMBER 30, 2018 June
More informationCITY OF CLEARWATER EMPLOYEES PENSION PLAN Chapter , F.S. Compliance Report In Connection with the January 1, 2018 Funding Actuarial Valuation
CITY OF CLEARWATER EMPLOYEES PENSION PLAN Chapter 112.664, F.S. Compliance Report In Connection with the January 1, 2018 Funding Actuarial Valuation Report And the Plan s Financial Reporting for the Year
More informationTABLE OF CONTENTS. Ch , F.S. Results
CITY OF TAMARAC POLICE OFFICERS PENSION TRUST FUND Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2014 Funding Actuarial Valuation Report And the Plan s Financial Reporting for
More informationCITY OF MELBOURNE POLICE OFFICERS' RETIREMENT TRUST FUND OCTOBER 1, 2016 ACTUARIAL VALUATION REPORT
CITY OF MELBOURNE POLICE OFFICERS' RETIREMENT TRUST FUND OCTOBER 1, 2016 ACTUARIAL VALUATION REPORT CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2018 February 1, 2017 Board of Trustees
More informationCITY OF PALM COAST VOLUNTEER FIREFIGHTERS RETIREMENT TRUST FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2017
CITY OF PALM COAST VOLUNTEER FIREFIGHTERS RETIREMENT TRUST FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE PLAN/ FISCAL YEAR ENDED SEPTEMBER 30, 2019 January 22, 2018 Board
More informationCITY OF OCOEE MUNICIPAL POLICE OFFICERS' AND FIREFIGHTERS' RETIREMENT TRUST FUND ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2017
CITY OF OCOEE MUNICIPAL POLICE OFFICERS' AND FIREFIGHTERS' RETIREMENT TRUST FUND ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE CITY'S PLAN/FISCAL YEAR ENDING SEPTEMBER
More informationCITY OF MELBOURNE GENERAL EMPLOYEES' AND SPECIAL RISK CLASS EMPLOYEES' PENSION PLAN ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2017
CITY OF MELBOURNE GENERAL EMPLOYEES' AND SPECIAL RISK CLASS EMPLOYEES' PENSION PLAN ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDED SEPTEMBER 30,
More informationTABLE OF CONTENTS Title Page
CITY OF TALLAHASSEE PENSION PLAN FOR POLICE OFFICERS Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2016 Funding Actuarial Valuation Report And the Plan s Financial Reporting
More informationCITY OF OCALA POLICE OFFICERS' RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2015
CITY OF OCALA POLICE OFFICERS' RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2015 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2017 March 16, 2016 Board of Trustees
More informationCITY OF TALLAHASSEE PENSION PLAN FOR GENERAL EMPLOYEES CHAPTER , F.S. COMPLIANCE REPORT
CITY OF TALLAHASSEE PENSION PLAN FOR GENERAL EMPLOYEES CHAPTER 112.664, F.S. COMPLIANCE REPORT IN CONNECTION WITH THE OCTOBER 1, 2017 FUNDING ACTUARIAL VALUATION REPORT AND THE PLAN S FINANCIAL REPORTING
More informationST. JOHN S RIVER POWER PARK SYSTEM EMPLOYEES RETIREMENT PLAN
ST. JOHN S RIVER POWER PARK SYSTEM EMPLOYEES RETIREMENT PLAN Chapter 112.664, F.S. Compliance Report In Connection with the September 30, 2016 Funding Actuarial Valuation Report and the Plan s Financial
More informationTABLE OF CONTENTS. Ch , F.S. Results
CITY OF CLEARWATER EMPLOYEES PENSION PLAN Chapter 112.664, F.S. Compliance Report In Connection with the January 1, 2016 Funding Actuarial Valuation Report And the Plan s Financial Reporting for the Year
More informationCITY OF KISSIMMEE MUNICIPAL FIREFIGHTERS RETIREMENT PLAN ACTUARIAL VALUATION AS OF OCTOBER 1, 2017
CITY OF KISSIMMEE MUNICIPAL FIREFIGHTERS RETIREMENT PLAN ACTUARIAL VALUATION AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE PLAN YEAR ENDED SEPTEMBER 30, 2018, AND THE CITY'S FISCAL YEAR ENDED SEPTEMBER
More informationENGLEWOOD AREA FIRE CONTROL DISTRICT FIREFIGHTERS' PENSION TRUST FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2016
ENGLEWOOD AREA FIRE CONTROL DISTRICT FIREFIGHTERS' PENSION TRUST FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2016 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDING SEPTEMBER 30, 2018 December 8, 2016
More informationCITY OF CAPE CORAL MUNICIPAL GENERAL EMPLOYEES' RETIREMENT PLAN ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016
CITY OF CAPE CORAL MUNICIPAL GENERAL EMPLOYEES' RETIREMENT PLAN ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2018 February 28, 2017
More informationCITY OF EVANSTON POLICE PENSION FUND ACTUARIAL VALUATION AS OF JANUARY 1, 2016
CITY OF EVANSTON POLICE PENSION FUND ACTUARIAL VALUATION AS OF JANUARY 1, 2016 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDED DECEMBER 31, 2016 September 16, 2016 Board of Trustees City of Evanston
More informationCITY OF ST. PETE BEACH FIREFIGHTERS RETIREMENT SYSTEM ACTUARIAL IMPACT STATEMENT #2 (MEMBERS USE EXCESS STATE MONIES RESERVE) March 14, 2017
CITY OF ST. PETE BEACH FIREFIGHTERS RETIREMENT SYSTEM ACTUARIAL IMPACT STATEMENT #2 (MEMBERS USE EXCESS STATE MONIES RESERVE) March 14, 2017 Attached hereto is a comparison of the impact on the Total Required
More informationC H A P T E R , F. S. C O M P L I A N C E R E P O R T S E P T E M B E R 3 0,
C I T Y O F F O R T P I E R C E R E T I R E M E N T A N D B E N E F I T S Y S T E M C H A P T E R 1 1 2. 6 6 4, F. S. C O M P L I A N C E R E P O R T S E P T E M B E R 3 0, 2 0 1 4 June 29, 2015 The City
More informationCity of Vero Beach Firefighters Relief and Pension Fund Chapter , F.S. Compliance Report
City of Vero Beach Firefighters Relief and Pension Fund Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2017 Funding Actuarial Valuation Report And the Plan s Financial Reporting
More informationCITY OF CRESCENT CITY FIREFIGHTERS' RETIREMENT TRUST FUND An actuarial valuation of the Fund has been completed and the results are presented in the enclosures. The Total Required Contribution to the Fund
More informationCITY OF PINELLAS PARK FIREFIGHTERS PENSION FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2016
CITY OF PINELLAS PARK FIREFIGHTERS PENSION FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2016 CONTRIBUTIONS APPLICABLE TO THE PLAN/ FISCAL YEAR ENDED SEPTEMBER 30, 2018 January 30, 2017 Board of Trustees City
More informationCITY OF OVIEDO FIREFIGHTERS' PENSION TRUST FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2017
CITY OF OVIEDO FIREFIGHTERS' PENSION TRUST FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE PLAN FISCAL YEAR ENDING SEPTEMBER 30, 2019 November 22, 2017 Board of Trustees
More informationCITY OF TARPON SPRINGS FIREFIGHTERS' PENSION TRUST FUND ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2015
CITY OF TARPON SPRINGS FIREFIGHTERS' PENSION TRUST FUND ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2015 CONTRIBUTIONS APPLICABLE TO THE PLAN/ FISCAL YEAR ENDED SEPTEMBER 30, 2017 February 16, 2016 Ms.
More informationC H A P T E R , F. S. C O M P L I A N C E R E P O R T S E P T E M B E R 3 0,
C I T Y O F F O R T P I E R C E R E T I R E M E N T A N D B E N E F I T S Y S T E M C H A P T E R 1 1 2. 6 6 4, F. S. C O M P L I A N C E R E P O R T S E P T E M B E R 3 0, 2 0 1 5 May 17, 2016 The City
More informationCITY OF NAPLES FIREFIGHTERS PENSION AND RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016
CITY OF NAPLES FIREFIGHTERS PENSION AND RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016 CONTRIBUTIONS APPLICABLE TO THE CITY'S PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2018 November 28,
More informationCITY OF OCALA GENERAL EMPLOYEES RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2015
CITY OF OCALA GENERAL EMPLOYEES RETIREMENT SYSTEM ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2015 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2017 March 7, 2016 Board of Trustees
More informationJuly 13, The SJRPP Pension Committee. Dear Committee Members:
ST. JOHN S RIVER POWER PARK SYSTEM EMPLOYEES RETIREMENT PLAN Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2014 Funding Actuarial Valuation Report And the Plan s Financial Reporting
More informationCITY OF WINTER GARDEN PENSION PLAN FOR GENERAL EMPLOYEES ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016
CITY OF WINTER GARDEN PENSION PLAN FOR GENERAL EMPLOYEES ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016 CONTRIBUTIONS APPLICABLE TO THE CITY'S PLAN/FISCAL YEAR ENDING SEPTEMBER 30, 2018 March 6, 2017
More informationRe: City of Sarasota General Employees Pension Fund Lower Investment Return to 6.9%
Item No. 8.2. Ms. Cynthia Akersloot, CPA Pension Plans Administrator City of Sarasota General Employees Pension Fund City of Sarasota 1565 First Street, Room 110 Sarasota, Florida 34236 Re: City of Sarasota
More informationTOWN OF MEDLEY POLICE OFFICERS' RETIREMENT SYSTEM. ACTUARIAL VALUATION AS OF OCTOBER 1, 2014 (Revised May 20, 2015)
TOWN OF MEDLEY POLICE OFFICERS' RETIREMENT SYSTEM ACTUARIAL VALUATION AS OF OCTOBER 1, 2014 (Revised May 20, 2015) CONTRIBUTIONS APPLICABLE TO THE TOWN'S PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2016 2 May
More informationCITY OF DADE CITY POLICE OFFICERS' PENSION FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2016
CITY OF DADE CITY POLICE OFFICERS' PENSION FUND ACTUARIAL VALUATION AS OF OCTOBER 1, 2016 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDING SEPTEMBER 30, 2018 May 20, 2017 Board of Trustees City
More informationC I T Y O F F O R T P I E R C E R E T I R E M E N T A N D B E N E F I T S Y S T E M
C I T Y O F F O R T P I E R C E R E T I R E M E N T A N D B E N E F I T S Y S T E M F I F T Y - S E V E N T H ANNUAL ACTUARIAL VALU A T I O N R E P O R T FOR THE YEAR ENDING S E P T E M B E R 3 0, 2 0
More informationTABLE OF CONTENTS Title Page
CITY OF TALLAHASSEE PENSION PLAN FOR FIREFIGHTERS Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2016 Funding Actuarial Valuation Report And the Plan s Financial Reporting for
More informationCITY OF WEST MELBOURNE POLICE OFFICERS RETIREMENT PLAN ACTUARIAL VALUATION AS OF OCTOBER 1, 2015
CITY OF WEST MELBOURNE POLICE OFFICERS RETIREMENT PLAN ACTUARIAL VALUATION AS OF OCTOBER 1, 2015 CONTRIBUTIONS APPLICABLE TO THE PLAN/ FISCAL YEAR ENDING SEPTEMBER 30, 2017 February 1, 2016 Ms. Karan Rounsavall
More informationOUTLINE OF CONTENTS REPORT OF OCTOBER 1, 2013 ACTUARIAL VALUATION
CITY OF JACKSONVILLE B E A C H GENERAL EMPLOYEES RE T I R E M E N T S Y S T E M S I X T Y - T H I R D A N N U A L A C T U A R I A L V A L U A T I O N OCTOBER 1, 2013 OUTLINE OF CONTENTS REPORT OF OCTOBER
More informationWe are pleased to present to the Board the GASB Statement No. 67 measured as of December 31, 2013 for the Austin Police Retirement System.
November 26, 2014 Mr. Sam Jordan, CEO Austin Police Retirement System 2520 South IH 35, Suite 100 Austin, TX 78704 RE: GASB Statement No. 67 Austin Police Retirement System Dear Board: We are pleased to
More informationDiscussion of Valuation Results
TEACHERS RETIREMENT SYSTEM OF THE STATE OF ILLINOIS Discussion of Valuation Results Actuarial Valuation as of June 30, 2017 Kim Nicholl, FSA, MAAA, FCA, EA Matt Strom, FSA, MAAA, EA Jake Libauskas, ASA,
More informationCITY OF PENSACOLA FIREFIGHTERS RELIEF AND PENSION FUND ACTUARIAL VALUATION AND REPORT AS OF OCTOBER 1, 2014
CITY OF PENSACOLA FIREFIGHTERS RELIEF AND PENSION FUND ACTUARIAL VALUATION AND REPORT AS OF OCTOBER 1, 2014 CONTRIBUTIONS APPLICABLE TO THE PLAN/ FISCAL YEAR ENDED SEPTEMBER 30, 2016 2 January 20, 2015
More informationTABLE OF CONTENTS. Ch , F.S. Results
CITY OF PLANTATION VOLUNTEER FIREFIGHTERS RETIREMENT PLAN Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2015 Funding Actuarial Valuation Report And the Plan s Financial Reporting
More information13420 Parker Commons Blvd., Suite 104 Fort Myers, FL (239) Fax (239)
February 9, 2017 Mr. Scott Baur The Resource Centers, LLC P.O. Box 152665 Cape Coral, FL 33915-2665 RE: GASB Statement No. 67 and No. 68 City of Cape Coral Municipal Police Officers Retirement Plan Dear
More informationTABLE OF CONTENTS. Ch , F.S. Results
ORLANDO UTILITIES COMMISSION PENSION PLAN Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2016 Funding Actuarial Valuation Report And the Plan s Financial Reporting for the Year
More informationTOWN OF MEDLEY DEFINED BENEFIT PLAN ACTUARIAL VALUATION AS OF OCTOBER 1, 2017
TOWN OF MEDLEY DEFINED BENEFIT PLAN ACTUARIAL VALUATION AS OF OCTOBER 1, 2017 CONTRIBUTIONS APPLICABLE TO THE PLAN/FISCAL YEAR ENDED SEPTEMBER 30, 2018 May 10, 2018 Roy Danzinger Town of Medley 7777 NW
More informationCITY OF HOLLYWOOD FIREFIGHTERS PENSION FUND ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2015
CITY OF HOLLYWOOD FIREFIGHTERS PENSION FUND ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2015 CONTRIBUTIONS APPLICABLE TO THE PLAN/ FISCAL YEAR ENDED SEPTEMBER 30, 2017 June 28, 2016 Board of Trustees c/o
More informationCity of Hollywood General Employees Retirement System ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016
City of Hollywood General Employees Retirement System ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016 ANNUAL EMPLOYER CONTRIBUTION FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2018 July 21, 2017 Board of
More informationRE: Revised GASB Statement No.67 and No.68 Town of Longboat Key Police Officers Retirement System
February 21, 2018 Board of Trustees Town of Longboat Key 501 Bay Isles Road Longboat Key, FL 34228 RE: Revised GASB Statement No.67 and No.68 Town of Longboat Key Police Officers Retirement System Dear
More informationTABLE OF CONTENTS. Ch , F.S. Results
COUNTY OF VOLUSIA VOLUNTEER FIREFIGHTERS PENSION SYSTEM Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2015 Funding Actuarial Valuation Report And the Plan s Financial Reporting
More informationREQUIRED SUPPLEMENTARY INFORMATION
REQUIRED SUPPLEMENTARY INFORMATION Florida Retirement System (FRS) Defined Benefit Pension Plan Schedule of the County's Proportionate Share of the Net Pension Liability Last Ten Fiscal Years (*) County's
More informationPENSION BOARD CONSULTANTS, INC. Actuarial Report as of October 1, 2015
PENSION BOARD CONSULTANTS, INC. CONSULTING, ACTUARIAL & ADMI NISTRATIV E SERVICES J ARMON WELCH. A.S. A. PRESIDE N T KELLY SHELTON ACT UARY D I RECT: 678-445-349 95 FOURTEENTH ST, NE SU ITE 37 ATLANTA,
More informationACTUARIAL VALUATION OF CITY OF LAUDERHILL POLICE OFFICERS RETIREMENT SYSTEM AS OF OCTOBER 1, July, 2013
ACTUARIAL VALUATION OF CITY OF LAUDERHILL POLICE OFFICERS RETIREMENT SYSTEM AS OF OCTOBER 1, 2012 July, 2013 Determination of Contribution for the Plan Year ending September 30, 2013 Contribution to be
More informationRE: GASB Statement No.67 and No.68 City of Holly Hill Police Officers Pension Board
February 2, 2018 Board of Trustees City of Holly Hill Police Officers' Pension Board 1065 Ridgewood Avenue Holly Hill, FL 32117 RE: GASB Statement No.67 and No.68 City of Holly Hill Police Officers Pension
More informationJacksonville Police and Fire Pension Fund ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2017
Jacksonville Police and Fire Pension Fund ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2017 ANNUAL EMPLOYER CONTRIBUTION FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2019 January 25, 2018 Board of Trustees
More informationThe City of St. Petersburg Police Officers Retirement System
The City of St. Petersburg Police Officers Retirement System Reporting Information Required Under Section 112.664, Florida Statutes as of September 30, 2014 August, 2015 Joseph L. Griffin Principal, Consulting
More informationMarch 25, Mr. Randall Blum Finance Director City of Eastpointe Eastpointe, Michigan Dear Mr. Blum:
March 25, 2012 Mr. Randall Blum Finance Director Eastpointe, Michigan 48021 Dear Mr. Blum: This report contains the results of an actuarial valuation of the liabilities associated with retiree health benefits
More informationSeptember 15, Mr. Randall Blum Deputy Finance Director City of Eastpointe Eastpointe, Michigan Dear Mr. Blum:
September 15, 2011 Mr. Randall Blum Deputy Finance Director Eastpointe, Michigan 48021 Dear Mr. Blum: This report contains the results of an actuarial valuation of the liabilities associated with retiree
More informationDecember Mr. Randall Blum Finance Director City of Eastpointe Eastpointe, Michigan Dear Mr. Blum:
December 16. 2014 Mr. Randall Blum Finance Director Eastpointe, Michigan 48021 Dear Mr. Blum: This report contains the results of an actuarial valuation of the liabilities associated with retiree health
More informationCITY OF TALLAHASSEE PENSION PLANS ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016
CITY OF TALLAHASSEE PENSION PLANS ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2016 ANNUAL EMPLOYER CONTRIBUTION FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2018 AND SEPTEMBER 30, 2019 March 13, 2017 Board
More informationDistrict's proportion of the FRS net pension liability % %
SCHEDULE OF THE DISTRICT S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY FLORIDA RETIREMENT SYSTEM PENSION PLAN District's proportion of the FRS net pension liability 0.4656% 0.4634% District's proportionate
More informationTABLE OF CONTENTS. Ch , F.S. Results
CITY OF PLANTATION VOLUNTEER FIREFIGHTERS RETIREMENT PLAN Chapter 112.664, F.S. Compliance Report In Connection with the October 1, 2014 Funding Actuarial Valuation Report And the Plan s Financial Reporting
More informationPolice Employees Retirement Plan
Freiman Little Actuaries, LLC Phone 321 453 6542 4105 Savannahs Trail Fax 321 453 6998 Merritt Island, FL 32953 City of Rockledge Police Employees Retirement Plan Actuarial Valuation as of October 1, 2016
More informationAs required, we will timely upload the required data to the State s online portal.
July 25, 2017 Ms. Kim Free Pension Plan Administrator Utility Board of the City of Key West 6900 Front Street Key West, Florida 33040-6935 Re: January 1, 2017 Chapter 112.664 Compliance Report Dear Kim:
More informationAs required, we will timely upload the required data to the State s online portal prior to the filing deadline.
June 22, 2016 Mr. Ricky Thompson City Clerk City of Starke Firefighters Retirement System P.O. Box C 209 N. Thompson Street Starke, Florida 32091-1278 Re: City of Starke Firefighters Retirement System
More informationCity of Marine City Retirement
City of Marine City Retirement Shelby Township System Fire and Police Retirement System JUNE 30, 2017 ACTUARIAL VALUATION December 31, 2016 Actuarial Valuation Report Actuarial Certification 3 Executive
More informationRegisters of Deeds Supplemental Pension Fund Report on the Annual Valuation Prepared as of December 31, 2013
Registers of Deeds Supplemental Pension Fund Report on the Annual Valuation Prepared as of December 31, 2013 October 2014 2014 Xerox Corporation and Buck Consultants, LLC. All rights reserved. Xerox and
More informationRE: GASB Statement No. 67 and No. 68 City of Cape Coral Municipal General Employees Retirement Plan
February 21, 2017 Ms. Linda Runkle, Plan Administrator The Resource Centers, LLC P.O. Box 152665 Cape Coral, FL 33915-2665 RE: GASB Statement No. 67 and No. 68 City of Cape Coral Municipal General Employees
More informationDOC:V02641JC.DOC THE PRISON OFFICERS PENSION FUND OF NEW JERSEY ANNUAL REPORT OF THE ACTUARY PREPARED AS OF JULY 1, 2009
DOC:V02641JC.DOC THE PRISON OFFICERS PENSION FUND OF NEW JERSEY ANNUAL REPORT OF THE ACTUARY PREPARED AS OF JULY 1, 2009 February 11, 2010 Board of Trustees Prison Officers Pension Fund of New Jersey
More informationCity of Marine City Retirement
City of Marine City Retirement Shelby Township System Fire and Police Retirement System JUNE 30, 2018 ACTUARIAL VALUATION December 31, 2016 Actuarial Valuation Report Actuarial Certification 3 Executive
More informationAs required, we will timely upload the required data to the State s online portal.
June 30, 2017 Mr. Jeff Templeton Plan Administrator Winter Park Firefighters Retirement System 9154 Lake Burkett Drive Orlando, Florida 32817 Re: Winter Park Firefighters Retirement System Dear Jeff: As
More informationEAST NAPLES FIRE CONTROL AND RESCUE DISTRICT FIREFIGHTERS' PENSION PLAN ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2014
EAST NAPLES FIRE CONTROL AND RESCUE DISTRICT FIREFIGHTERS' PENSION PLAN ACTUARIAL VALUATION REPORT AS OF OCTOBER 1, 2014 CONTRIBUTIONS APPLICABLE TO THE DISTRICT'S PLAN/FISCAL YEAR ENDED SEPTEMBER 30,
More informationAUSTIN POLICE RETIREMENT SYSTEM ACTUARIAL VALUATION AS OF DECEMBER 31, 2016
AUSTIN POLICE RETIREMENT SYSTEM ACTUARIAL VALUATION AS OF DECEMBER 31, 2016 July 26, 2017 Ms. Pattie Featherston, Executive Director Austin Police Retirement System 20 South IH 35, Suite 100 Austin, TX
More informationItems. - - Introduction. 1-8 Executive Summary Section General. Police Officers. Firefighters
T O W N O F P A L M B E A C H R E T I R E M E N T S Y S T E M COMBINED ACTUARIAL VA L U A T I O N R E P O R T F O R GENERAL EMPLOYEES INC L U D I N G O C E A N R E S C U E, P O L I C E O F F I C E R S
More informationCity of Fort Pierce Retirement and Benefit System Sixtieth Annual Actuarial Valuation Report for the Year Ending September 30, 2018
City of Fort Pierce Retirement and Benefit System Sixtieth Annual Actuarial Valuation Report for the Year Ending September 30, 2018 Outline of Contents Report of September 30, 2018 Actuarial Valuation
More informationAs required, we will timely upload the required data to the State s online portal prior to the filing deadline.
June 22, 2016 Mr. Ricky Thompson City Clerk City of Starke General Employees Retirement System P.O. Box C 209 N. Thompson Street Starke, Florida 32091-1278 Re: City of Starke General Employees Retirement
More information