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 Glenn Heights .06 2-1 100 T 2000R 70 2000R 1-97 Godley .05 1-1 Goldsmith .05 1-1 Goldthwaite .07 2-1 100 2000R 70 2000R Goliad .05 2-1 100 T 2002 50 2002 Gonzales .05 2-1 100 1999R 70 1999R 4-96 Graham .05 2-1 100 T 1993R 70 1993R 2-97 2-21-02 Graham Regional Med. Ctr. .05 1 1/2-1 100 1989 70 1989 Granbury .07 2-1 100 T 1997R 70 1997R 1-90 9-20-88 Grand Prairie .07 2-1 100 T 1993R 70 1993R 1-89 11-21-89 Grand Saline .07 1-1 100 T 2001R 70 2001R 1-90 Grandview .07 1 1/2-1 100 T 1998R 70 1988 Granger .05 1-1 Granite Shoals .05 1-1 Grapeland .05 1-1 100 T 2001R 70 2001R Grapevine .07 2-1 100 T 1998R 70 1998R 10-88 10-19-99 Greenville .07 2-1 100 T 1995R 70 1995R 1-88 2-10-04 Gregory .05 1 1/2-1 100 T 1992R 70 1998R Grey Forest .07 2-1 100 T 2001R 70 2001R 1-90 Groesbeck .05 1-1 Groom .05 1-1 100 1992R Groves .06 2-1 100 T 2005R 70 1989 10-86 9-08-86 Groveton .05 1-1 Gruver .06 2-1 100 T 1998R Gun Barrel City .05 2-1 100 T 1998R Gunter .05 1-1 10-04 Hallettsville .05 1 1/2-1 100 T 2001R 70 2001R 12-03 9-11-00 Haltom City .07 2-1 100 T 1993R 40 1993R 2-83 1-08-01 Hamilton .06 2-1 100 T 2002R 70 2002R Hamlin .06 2-1 100 1992R 70 1992R 1-84 Happy .07 1 1/2-1 100 T 1999R 70 1999R Harker Heights .07 2-1 100 T 2003R 70 2003R Harlingen .07 2-1 100 T 2003R 70 2003R 10-89 9-05-01 Harlingen Waterworks Syst. .07 2-1 100 T 2003R 70 2003R 4-97 8-12-02 Hart .05 1-1 Haskell .05 1-1 9-89 Haslet .07 2-1 100 T 2002R Hawkins .06 1 1/2-1 100 1998R 70 1988 1-16-95 Hays .07 2-1 100 T 2004R Hearne .07 1 1/2-1 100 T 1996R 70 1996R 10-85 10-01-85 Heath .07 2-1 100 T 2005R Hedley .05 2-1 Hedwig Village .05 2-1 Helotes .06 2-1 3-01 Hemphill .05 1-1 100 T 2002R 70 1992 5-95 Hempstead .05 2-1 100 T 1998R 70 1998R 11-89 Henderson .06 2-1 100 T 2005R 70 2005R 9-98 10-20-81 Henrietta .06 2-1 100 T 2003R 70 2003R 12-03 11-10-03 Hereford .05 2-1 100 T 1996R 70 1996R Hewitt .07 2-1 100 T 1998R 70 1998R 12-91 2-18-02 Hickory Creek .05 1-1 Hico .05 2-1 100 2002R 168 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004
PLAN PROVISIONS FOR PARTICIPATING MUNICIPALITIES CONTINUED Supplemental Death Benefits 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* 1-95 X X Glenn Heights 00517 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Godley 00518 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Goldsmith 00519 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Goldthwaite 00520 10 yrs 10 yrs/age 60, 20 yrs/any age* 9-01 X X Goliad 00522 10 yrs 10 yrs/age 60, 25 yrs/any age* 4-96 X X Gonzales 00524 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Graham 10534 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Graham Reg. Med. Ctr. 20534 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-96 X X Granbury 00536 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X Grand Prairie 00540 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Grand Saline 00542 5 yrs 5 yrs/age 60, 20 yrs/any age* Grandview 00544 5 yrs 5 yrs/age 60, 25 yrs/any age* Granger 00546 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Granite Shoals 00547 5 yrs 5 yrs/age 60, 25 yrs/any age* Grapeland 00548 5 yrs 5 yrs/age 60, 20 yrs/any age* 3-92 Grapevine 00550 5 yrs 5 yrs/age 60, 20 yrs/any age* 9-93 X X Greenville 00552 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Gregory 00551 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Grey Forest 00553 5 yrs 5 yrs/age 60, 20 yrs any age* X X Groesbeck 00556 5 yrs 5 yrs/age 60, 25 yrs/any age* Groom 00558 10 yrs 10 yrs/age 60, 20 yrs/any age* 1-01 Groves 00559 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Groveton 00560 5 yrs 5 yrs/age 60, 25 yrs/any age* Gruver 00562 5 yrs 5 yrs/age 60, 25 yrs/any age* 9-94 X X Gun Barrel City 00563 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Gunter 00564 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-00 X X Hallettsville 00570 5 yrs 5 yrs/age 60, 20 yrs/any age* 4-94 X X Haltom City 00574 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Hamilton 00576 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-05 X X Hamlin 00578 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Happy 00580 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-97 X X Harker Heights 00581 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-93 X X Harlingen 10582 5 yrs 5 yrs/age 60, 20 yrs/any age* 4-97 X X Harlingen Waterwks. Sys 20582 5 yrs 5 yrs/age 60, 20 yrs/any age* Hart 00583 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Haskell 00586 5 yrs 5 yrs/age 60, 25 yrs/any age* 5-99 X X Haslet 00587 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-00 X X Hawkins 00588 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Hays 00585 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-95 X X Hearne 00590 5 yrs 5 yrs/age 60, 25 yrs/any age* 3-98 X X Heath 00591 10 yrs 10 yrs/age 60, 25 yrs/any age* X X Hedley 00592 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Hedwig Village 00595 5 yrs 5 yrs/age 60, 20 yrs/any age* 3-01 X X Helotes 00593 5 yrs 5 yrs/age 60, 25 yrs/any age* 7-98 X X Hemphill 00594 10 yrs 10 yrs/age 60, 20 yrs/any age* 1-92 X X Hempstead 00596 5 yrs 5 yrs/age 60, 25 yrs/any age* 9-98 X X Henderson 00598 5 yrs 5 yrs/age 60, 20 yrs/any age* 9-94 X X Henrietta 00600 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-96 X X Hereford 00602 5 yrs 5 yrs/age 60, 25 yrs/any age* 12-91 X X Hewitt 00605 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Hickory Creek 00609 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Hico 00606 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004 169
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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 119 and 120: 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
Page 169: PLAN PROVISIONS FOR PARTICIPATING M
Page 191: Vesting Requirement PLAN PROVISIONS
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870173 TMRS CAFR new8 fix 049-081.qxd - Texas Municipal ...

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