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 Hidalgo .07 1-1 100 T 1995R 70 1995R Higgins .05 1-1 100 1999R 70 1999R Highland Park .07 2-1 100 2004 30 2000 11-89 Highland Village .07 2-1 100 T 1994R 70 1994R Hill Country Village .05 2-1 100 T 1994R Hillsboro .05 2-1 100 T 1992R 70 1992R Hitchcock .05 1-1 Holland .06 1 1/2-1 100 T 1999R Holliday .05 1-1 Hollywood Park .06 1 1/2-1 100 T 2003R 70 2003R 5-89 Hondo .05 2-1 100 T 1996R 70 1996R Honey Grove .05 1 1/2-1 100 T 1993R 70 1993R Hooks .05 1-1 100 1992R Howe .05 2-1 100 1992R Hubbard .05 1-1 Hudson .05 1-1 Hudson Oaks .05 2-1 100 T 1993R 70 1999R Hughes Springs .07 2-1 100 1998R 70 1998R Humble .06 2-1 100 T 2000R 70 2000R 2-85 Hunters Creek Village .05 2-1 100 T 1998R Huntington .07 2-1 100 T 1999R 70 1999R 7-99 Huntsville .07 2-1 100 T 2003R 70 2003R 10-89 1-01-99 Hurst .07 2-1 100 T 1998R 70 1998R 4-87 3-24-87 Hutchins .07 1 1/2-1 100 T 2001R 70 2001R Hutto .07 2-1 Huxley .05 1-1 100 1998 70 1998 Ingleside .05 2-1 100 T 1994R 70 1994R Ingram .05 1 1/2-1 100 T 1998R Iowa Park .06 1 1/2-1 100 T 2005R 70 2005R Iraan .07 2-1 100 T 1998R 30 1998R 7-21-04 Irving .07 2-1 100 T 1992R 70 1999R 1-87 2-17-00 Itasca .07 2-1 100 T 2002R 70 2002R 1-92 Jacinto City .05 1 1/2-1 100 T 1992R 70 1992R 9-24-81 Jacksboro .07 1 1/2-1 100 T 2002R 70 2002R 6-98 8-14-90 Jacksonville .05 2-1 100 T 2002R 70 2002R 4-91 Jasper .07 2-1 100 T 2005 70 2005 1-82 10-17-83 Jefferson .05 1-1 100 T 2001R Jersey Village .07 2-1 100 T 2000R 70 2000R 10-95 Jewett .07 1-1 100 T 1994R 70 1994R Joaquin .05 1-1 Johnson City .05 1 1/2-1 100 T 2001R 70 2001R Jones Creek .05 1 1/2-1 Jonestown .05 1-1 Joshua .05 2-1 Jourdanton .05 1 1/2-1 100 1992R 70 1992R Junction .07 2-1 100 T 1997R 70 1997R Justin .05 1-1 100 1998R Karnes City .05 1-1 100 T 1999R 70 1999R Katy .07 2-1 100 T 1992R 70 1992R 11-85 Kaufman .06 2-1 100 T 2001R 70 2001R 10-01 Keene .07 2-1 100 T 2001R 70 2001R Keller .07 2-1 100 T 2002R 70 2002R 1-97 3-17-87 170 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* Hidalgo 00607 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Higgins 00608 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Highland Park 00610 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Highland Village 00611 5 yrs 5 yrs/age 60, 25 yrs/any age* 2-00 X X Hill Country Village 00613 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-96 Hillsboro 00612 5 yrs 5 yrs/age 60, 25 yrs/any age* 7-98 X X Hitchcock 00614 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Holland 00615 5 yrs 5 yrs/age 60, 25 yrs/any age* Holliday 00616 5 yrs 5 yrs/age 60, 20 yrs/any age* 7-95 X X Hollywood Park 00617 5 yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Hondo 00618 5 yrs 5 yrs/age 60, 25 yrs/any age* 2-01 X X Honey Grove 00620 5 yrs 5 yrs/age 60, 25 yrs/any age* 12-99 X X Hooks 00622 5 yrs 5 yrs/age 60, 25 yrs/any age* 11-04 X X Howe 00626 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Hubbard 00627 5 yrs 5 yrs/age 60, 25 yrs/any age* 4-01 X X Hudson 00628 5 yrs 5 yrs/age 60, 25 yrs/any age* 2-98 X X Hudson Oaks 00629 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Hughes Springs 00630 5 yrs 5 yrs/age 60, 20 yrs/any age* 3-96 X X Humble 00632 5 yrs 5 yrs/age 60, 25 yrs/any age* 3-98 X X Hunters Creek Village 00633 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Huntington 00634 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Huntsville 00636 5 yrs 5 yrs/age 60, 20 yrs/any age* 2-92 X X Hurst 00637 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Hutchins 00638 5 yrs 5 yrs/age 60, 25 yrs/any age* 8-01 X X Hutto 00640 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Huxley 00641 5 yrs 5 yrs/age 60, 20 yrs/any age* 3-00 X X Ingleside 00643 5 yrs 5 yrs/age 60, 25 yrs/any age* 11-96 Ingram 00646 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Iowa Park 00644 5 yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Iraan 00645 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-93 X X Irving 00648 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X Itasca 00652 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Jacinto City 00654 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-95 X X Jacksboro 00656 5 yrs 5 yrs/age 60, 20 yrs/any age* 5-96 X X Jacksonville 00658 10 yrs 10 yrs/age 60, 20 yrs/any age* 1-92 X X Jasper 00660 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Jefferson 00664 5 yrs 5 yrs/age 60, 25 yrs/any age* 5-95 X X Jersey Village 00665 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Jewett 00666 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Joaquin 00668 5 yrs 5 yrs/age 60, 25 yrs/any age* 3-02 X X Johnson City 00670 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Jones Creek 00673 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Jonestown 00675 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Joshua 00671 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Jourdanton 00672 10 yrs 10 yrs/age 60, 25 yrs/any age* X X Junction 00674 5 yrs 5 yrs/age 60, 20 yrs/any age* Justin 00676 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Karnes City 00678 5 yrs 5 yrs/age 60, 20 yrs/any age* 5-96 X X Katy 00680 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-97 X X Kaufman 00682 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-93 X X Keene 00683 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Keller 00681 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004 171
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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 121 and 122: 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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870173 TMRS CAFR new8 fix 049-081.qxd - Texas Municipal ...

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