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DROP - OPERS

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Cost Neutral<br />

• Current contribution rates remain unchanged.<br />

• Projected patterns of future contributions rates remain<br />

unchanged.<br />

• There could be other definitions.<br />

• Usually plans have a provision to review the cost<br />

neutrality or lack thereof after a period of years.<br />

• Such reviews are difficult and subjective. Difficult to<br />

determine what would have happened if there had been<br />

no <strong>DROP</strong>.<br />

19

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