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 Eldorado .05 1-1 100 T 1995R 70 1995R 12-02 Electra .05 1-1 5-11-99 Elgin .06 2-1 100 T 2001R 70 2001R 11-89 10-01-83 Elkhart .05 1-1 100 T 2003R 70 2003R Emory .05 2-1 Ennis .07 2-1 100 T 1998R 70 2001R Euless .07 2-1 100 T 1992R 70 1992R 9-82 1-12-93 Eustace .05 1 1/2-1 Everman .05 2-1 100 T 2000R 70 2000R 1-01-91 Fair Oaks Ranch .07 2-1 100 T 2002R Fairfield .05 2-1 100 T 1992R 10-88 Fairview .06 2-1 100 T 2004R Falfurrias .05 1-1 Falfurrias Utility Board .05 1-1 Falls City .06 1-1 100 T 2001R 70 2001R Farmers Branch .07 2-1 100 T 1996R 70 1996R 10-01 7-07-80 Farmersville .05 2-1 100 T 2005R 70 2005R 7-14-92 Farwell .06 2-1 100 T 2003R 70 2003R Fate .05 2-1 Fayetteville .05 1-1 Ferris .05 1 1/2-1 100 T 2000R 70 2000R Flatonia .07 2-1 100 2003R 70 2003R Florence .05 1-1 Floresville .05 1-1 100 1992R 70 1992R 10-02 Flower Mound .06 2-1 100 T 1997R 70 1997R 1-95 11-06-00 Floydada .05 1 1/2-1 100 T 1992R 70 1992R 10-99 Forest Hill .07 1 1/2-1 100 T 2001R 70 2001R 1-92 Forney .06 1 1/2-1 100 T 2002R Fort Stockton .05 1-1 100 T 1992R 70 1992R 1-90 Franklin .05 1-1 Frankston .05 1-1 Fredericksburg .05 2-1 100 T 2005R 50 2005R 5-90 Freeport .07 2-1 100 T 2003R 70 2003R 7-90 11-17-80 Freer .05 1-1 100 T 2005R 70 2005R Friendswood .07 2-1 100 T 1999R 70 1999R 2-85 1-21-85 Friona .05 2-1 100 T 2005R 70 2005R Frisco .07 2-1 100 T 2000R 70 2000R 5-07-02 Fritch .07 2-1 100 T 2005R 10 1981 2-86 Frost .05 1-1 100 1997R Gainesville .05 1 1/2-1 100 1992R 70 1992R 10-97 8-16-94 Galena Park .07 2-1 100 T 1994R 70 1994R 4-93 1-18-94 Ganado .07 2-1 100 T 2000R 70 2000R Garden Ridge .05 1-1 100 T 2001R 3-02 Garland .07 2-1 100 T 1999R 70 1999R 1-90 1-16-90 Garrison .06 2-1 100 T 1992R 70 1992R Gary .05 1-1 100 T 1999R 70 1999R Gatesville .07 2-1 100 T 1997R 70 1997R 4-13-04 Georgetown .06 2-1 100 T 2002R 70 2002R 7-27-76 Giddings .06 2-1 100 T 2003R 70 2003R 12-94 1-16-89 Gilmer .06 2-1 100 T 2002R 70 2002R Gladewater .05 1-1 100 1992R 70 1992R Glen Rose .07 2-1 100 T 2002R 70 2002R 166 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, 25 yrs/any age* X X Eldorado 00416 5 yrs 5 yrs/age 60, 20 yrs/any age* 8-95 X X Electra 00418 5 yrs 5 yrs/age 60, 25 yrs/any age* 5-94 X X Elgin 00420 5 yrs 5 yrs/age 60, 25 yrs/any age* Elkhart 00422 5 yrs 5 yrs/age 60, 20 yrs/any age* 3-97 X X Emory 00432 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-93 X X Ennis 00436 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Euless 00439 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Eustace 00440 10 yrs 10 yrs/age 60, 20 yrs/any age* X X Everman 00441 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Fair Oaks Ranch 00443 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Fairfield 00442 5 yrs 5 yrs/age 60, 25 yrs/any age* 9-03 X X Fairview 00445 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Falfurrias 20444 5 yrs 5 yrs/age 60, 25 yrs/any age* 9-95 X X Falfurrias Utility Board 10444 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Falls City 00446 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Farmers Branch 00448 5 yrs 5 yrs/age 60, 25 yrs/any age* 11-97 X X Farmersville 00450 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Farwell 00451 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Fate 00452 5 yrs 5 yrs/age 60, 25 yrs/any age* Fayetteville 00454 5 yrs 5 yrs/age 60, 20 yrs/any age* 8-01 X X Ferris 00456 5 yrs 5 yrs/age 60, 20 yrs/any age* 5-01 X X Flatonia 00458 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Florence 00460 5 yrs 5 yrs/age 60, 20 yrs/any age* Floresville 20462 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-95 X X Flower Mound 00463 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Floydada 00464 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Forest Hill 00468 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-97 Forney 00470 5 yrs 5 yrs/age 60, 25 yrs/any age* 7-96 X X Fort Stockton 00472 5 yrs 5 yrs/age 60, 25 yrs/any age* Franklin 00476 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Frankston 00478 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Fredericksburg 00480 5 yrs 5 yrs/age 60, 20 yrs/any age* 9-97 X X Freeport 00482 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Freer 00481 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-91 X X Friendswood 00483 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-03 X X Friona 00484 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-97 X X Frisco 00486 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Fritch 00487 10 yrs 10 yrs/age 60, 25 yrs/any age* Frost 00488 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-97 X X Gainesville 00492 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-93 X X Galena Park 00494 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Ganado 00498 5 yrs 5 yrs/age 60, 25 yrs/any age* 7-97 X X Garden Ridge 00499 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Garland 00500 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Garrison 00502 5 yrs 5 yrs/age 60, 25 yrs/any age* Gary 00503 5 yrs 5 yrs/age 60, 20 yrs/any age* 9-91 X X Gatesville 00504 5 yrs 5 yrs/age 60, 20 yrs/any age* X Georgetown 00506 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-97 X X Giddings 00510 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-98 X X Gilmer 00512 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-97 X X Gladewater 00514 5 yrs 5 yrs/age 60, 25 yrs/any age* 8-99 X X Glen Rose 00516 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004 167
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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 117 and 118: 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
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Page 191: Vesting Requirement PLAN PROVISIONS
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870173 TMRS CAFR new8 fix 049-081.qxd - Texas Municipal ...

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