870173 TMRS CAFR new8 fix 049-081.qxd - Texas Municipal ...

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PLAN PROVISIONS FOR PARTICIPATING MUNICIPALITIES CONTINUED Updated Service Credit Increased Benefits to Retirees Participating Municipality Employee Deposit Rate Municipal Current Matching Ratio Rate (%) Year Effective Rate (%) 3 Year Effective Military Service Credit Buy-Back Effective Date Cameron .05 1-1 100 T 2001R 70 2001R 5-93 Canadian .07 2-1 100 T 2001R 70 2001R Canton .06 1 1/2-1 100 T 2005R 70 2005R 10-92 Canyon .07 2-1 100 T 1992R 70 1992R 9-87 8-23-99 Carmine .05 1-1 100 T 1993R 70 1993R Carrizo Springs .05 1 1/2-1 100 T 1992R 70 1992R Carrollton .07 2-1 100 T 1993R 70 1993R 11-89 Carthage .07 2-1 100 T 1992R 70 1993R 2-01 1-27-97 Castle Hills .07 1 1/2-1 100 T 2001R 70 2001R 1-91 Castroville .05 2-1 100 1994R 70 1994R Cedar Hill .07 2-1 100 T 2000R 70 2000R 1-91 10-13-92 Cedar Park .07 2-1 100 T 2002R Celina .05 2-1 Center .05 2-1 100 T 1999R 70 1999R Centerville .05 1-1 Charlotte .03 2-1 100 T 2003R 70 2003R Chester .05 2-1 100 1988 70 1988 Chico .05 1-1 Childress .07 2-1 100 T 2005R 70 2005R 10-96 Chireno .07 2-1 100 2000R 70 2000R 7-89 Christine .05 1-1 Cibolo .07 2-1 100 T 2005R 70 2005R Cisco .05 1 1/2-1 100 T 1999R 50 2000R 8-97 3-13-03 Clarendon .05 1-1 Clarksville .05 2-1 100 1992R 70 1992R 4-18-00 Clarksville City .05 2-1 100 1990 Clear Lake Shores .05 1-1 Cleburne .07 2-1 100 T 1992R 70 1992R 1-83 1-05-89 Cleveland .05 1 1/2-1 100 T 1998R 70 1998R Clifton .05 1-1 100 T 1992R Clute .07 2-1 100 T 1992R 70 1992R 11-02 7-22-04 Clyde .07 2-1 100 T 2002R 70 2002R Coahoma .05 2-1 100 T 1992R 6-91 Cockrell Hill .07 2-1 100 T 1996R 70 1996R 6-97 12-18-01 Coleman .07 2-1 100 T 2003R 50 2003R College Station .07 2-1 100 T 2004R 70 2004R 1-89 11-20-91 Colleyville .07 2-1 100 T 2003R 70 2003R 1-86 Collinsville .06 1-1 Colmesneil .05 1-1 Colorado City .06 2-1 100 T 2002R 70 2002R 9-93 Columbus .05 1 1/2-1 100 T 1993R 70 1993R Comanche .05 1-1 100 T 1992R 70 1992R Commerce .05 2-1 100 T 1993R 70 1993R Conroe .07 2-1 100 T 1992R 70 1992R 6-02-88 Converse .07 2-1 100 T 1996R 70 1996R 5-94 Cooper .05 1-1 Coppell .07 2-1 100 T 1995R 70 1995R 5-93 12-14-04 Copper Canyon .07 2-1 Copperas Cove .06 2-1 100 T 2002R 70 2002R 11-93 10-05-93 Corinth .07 2-1 100 1999R Corpus Christi .06 2-1 100 2005R 70 2005R 1-85 Corrigan .05 1-1 162 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004
PLAN PROVISIONS FOR PARTICIPATING MUNICIPALITIES Supplemental Death Benefits CONTINUED Vesting Requirement Service Retirement Eligibilities Restricted Prior Service Credit Employees Retirees Participating Municipality City Number 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-95 X X Cameron 00214 10 yrs 10 yrs/age 60, 20 yrs/any age* 10-96 X X Canadian 00220 5 yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Canton 00222 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Canyon 00224 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Carmine 00227 10 yrs 10 yrs/age 60, 25 yrs/any age* X X Carrizo Springs 00228 5 yrs 5 yrs/age 60, 20 yrs/any age* 12-91 X X Carrollton 00230 5 yrs 5 yrs/age 60, 20 yrs/any age* 4-98 X X Carthage 00232 5 yrs 5 yrs/age 60, 20 yrs/any age* 2-98 X X Castle Hills 00231 5 yrs 5 yrs/age 60, 20 yrs/any age* 4-97 X X Castroville 00234 5 yrs 5 yrs/age 60, 20 yrs/any age* 4-96 X X Cedar Hill 00238 5 yrs 5 yrs/age 60, 25 yrs/any age* 6-94 X X Cedar Park 00239 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Celina 00242 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Center 00244 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Centerville 00246 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Charlotte 00248 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Chester 00249 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Chico 00245 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-96 X X Childress 00250 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Chireno 00253 5 yrs 5 yrs/age 60, 25 yrs/any age* Christine 00254 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-98 X X Cibolo 00255 5 yrs 5 yrs/age 60, 20 yrs/any age* X Cisco 00256 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Clarendon 00258 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Clarksville 00259 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Clarksville City 00260 5 yrs 5 yrs/age 60, 25 yrs/any age* Clear Lake Shores 00263 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Cleburne 00264 5 yrs 5 yrs/age 60, 20 yrs/any age* 8-96 X X Cleveland 00266 5 yrs 5 yrs/age 60, 25 yrs/any age* 5-96 X X Clifton 00268 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-91 X X Clute 00271 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Clyde 00272 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Coahoma 00274 5 yrs 5 yrs/age 60, 20 yrs/any age* 3-98 X X Cockrell Hill 00276 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-98 Coleman 00278 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-95 College Station 00280 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-97 X X Colleyville 00281 10 yrs 10 yrs/age 60, 25 yrs/any age* X X Collinsville 00282 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Colmesneil 00283 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-91 X X Colorado City 00284 5 yrs 5 yrs/age 60, 25 yrs/any age* 7-98 Columbus 00286 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Comanche 00288 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Commerce 00290 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-02 X X Conroe 00294 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Converse 00295 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Cooper 00298 5 yrs 5 yrs/age 60, 20 yrs/any age* 5-93 X X Coppell 00299 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Copper Canyon 00297 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Copperas Cove 00300 5 yrs 5 yrs/age 60, 20 yrs/any age* 5-96 X X Corinth 00301 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-95 Corpus Christi 00302 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Corrigan 00304 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004 163
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★ Texas Municipal Retirement Syst
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TMRS® TEXAS MUNICIPAL RETIREMENT S
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TABLE OF CONTENTS ACTUARIAL SECTION
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DENISON Population: 22,773 INTRODUC
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LETTER OF TRANSMITTAL T M R S COMPR
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LETTER OF TRANSMITTAL CONTINUED T M
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LETTER OF TRANSMITTAL CONTINUED T M
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TMRS HIGHLIGHTS 2001 2002 2003 2004
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TMRS PROFESSIONAL ADVISORS LEGAL CO
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TMRS STAFF CONTINUED MEMBER SERVICE
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TMRS ADMINISTRATIVE ORGANIZATION T
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SUMMARY OF PLAN PROVISIONS CONTINUE
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SUMMARY OF PLAN PROVISIONS CONTINUE
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GREENVILLE FINANCIAL SECTION Popula
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INDEPENDENT AUDITORS’ REPORT CONT
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MANAGEMENT'S DISCUSSION AND ANALYSI
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STATEMENTS OF PLAN NET ASSETS FIDUC
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STATEMENTS OF NET ASSETS PROPRIETAR
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STATEMENTS OF CASH FLOWS PROPRIETAR
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NOTES TO FINANCIAL STATEMENTS CONTI
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SUPPLEMENTAL SCHEDULES SCHEDULE OF
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SUPPLEMENTAL SCHEDULES CONTINUED SC
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Additions Deductions Transfers to W
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Additions Deductions Transfers to S
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A small city 18 miles east of Waco
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REPORT ON INVESTMENT ACTIVITY CONTI
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SUMMARY OF INVESTMENTS AS OF DECEMB
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2004 INVESTMENT RESULTS CONTINUED T
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LARGEST HOLDINGS (BY FAIR VALUE) AS
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TEXARKANA Population: 34,782 A Pine
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SUMMARY OF ACTUARIAL ASSUMPTIONS I.
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SUMMARY OF ACTUARIAL ASSUMPTIONS CO
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SUMMARY OF ACTUARIAL LIABILITIES AN
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CONTRIBUTION RATE INFORMATION CONTI
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ACTUARIAL VALUATION OF PARTICIPATIN
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Page 113 and 114: ACTUARIAL VALUATION OF PARTICIPATIN
Page 155 and 156: WEIMAR Population: 1,981 STATISTICA
Page 157 and 158: SCHEDULE OF BENEFIT EXPENSES BY TYP
Page 159 and 160: SCHEDULE OF RETIRED MEMBERS BY TYPE
Page 161 and 162: PLAN PROVISIONS FOR PARTICIPATING M
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Page 191: Vesting Requirement PLAN PROVISIONS
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