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 Kemah .05 1 1/2-1 8-99 Kemp .05 1-1 100 T 2001R Kenedy .05 1-1 100 T 1994R 70 1994R Kennedale .06 2-1 100 T 2005R 70 2005R 9-01 8-09-01 Kermit .07 2-1 100 T 2004R 70 2004R 11-20-90 Kerrville .07 2-1 100 T 2000R 70 2000R 6-90 Kerrville PUB .07 2-1 100 T 1994R Kilgore .07 2-1 100 T 2001R 70 2001R Killeen .07 2-1 100 T 2004 70 2004 1-01 2-28-89 Kingsville .07 1 1/2-1 100 T 2000R 70 2000R 3-85 Kirby .06 2-1 100 T 2005R 50 1976 3-99 Kirbyville .05 1-1 100 1992R 70 1992R Knox City .05 1 1/2-1 100 1991 70 1991 Kountze .05 1-1 Kress .07 1-1 100 1995R Krum .05 1-1 100 1997 Kyle .07 2-1 100 T 1999R 70 2000R La Coste .05 1-1 La Feria .07 1-1 100 T 2004R 70 2004R 10-03 8-28-03 La Grange .07 1 1/2-1 100 T 2005 30 2005 10-89 La Grulla .05 1-1 100 T 2003R 70 2003R La Marque .05 2-1 100 T 1993R 70 1993R 1-97 La Porte .07 2-1 100 T 2004R 70 2004R 1-83 12-22-97 Lacy-Lakeview .07 2-1 100 T 2004R 70 2004R 10-89 Ladonia .06 2-1 Lago Vista .06 2-1 100 T 2003R 11-95 10-01-90 Laguna Vista .05 1 1/2-1 Lake Dallas .07 2-1 100 T 2001R 70 2001R Lake Jackson .05 2-1 100 T 1992R 70 1992R 10-93 Lake Worth .06 2-1 100 T 2000R 70 2000R 10-98 10-10-00 Lakeport .05 1 1/2-1 Lakeside .05 2-1 100 2005R Lakeside City .05 1-1 Lakeway .05 2-1 100 T 1998R 70 1998R Lamesa .07 2-1 100 T 1992R 70 1992R 1-90 Lampasas .07 2-1 100 T 1992R 70 1992R 11-00 11-21-00 Lancaster .07 2-1 100 T 1998R 70 1998R 10-89 Laredo .07 2-1 100 T 2004R 70 2004R 10-89 1-20-97 Lavon .05 1-1 League City .07 2-1 100 T 2001R 70 2001R 5-93 2-08-90 Leander .07 2-1 100 T 2003R 70 2003R 11-87 10-04-02 Leon Valley .06 2-1 100 T 2003R 70 2003R 10-88 9-20-88 Leonard .05 1-1 1-03 Levelland .06 2-1 100 T 2000R 70 2000R Lewisville .07 2-1 100 T 1997R 70 1997R 11-89 5-05-97 Lexington .06 1 1/2-1 100 T 2000R 70 2000R 9-01 Liberty .05 2-1 Lindale .06 2-1 Linden .05 1-1 Lipan .05 1-1 Little Elm .07 2-1 100 T 2001R 70 2001R 11-03 Littlefield .05 2-1 100 T 1994R 70 1994R 6-98 172 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* 8-99 X X Kemah 00685 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-96 Kemp 00684 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-95 X X Kenedy 00686 5 yrs 5 yrs/age 60, 20 yrs/any age* 9-01 X X Kennedale 00688 5 yrs 5 yrs/age 60, 25 yrs/any age* 3-01 X X Kermit 00692 5 yrs 5 yrs/age 60, 20 yrs/any age* 3-92 X X Kerrville 10694 5 yrs 5 yrs/age 60, 25 yrs/any age* 11-93 X X Kerrville PUB 20694 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-97 X X Kilgore 10696 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Killeen 00698 5 yrs 5 yrs/age 60, 20 yrs/any age* 4-00 Kingsville 00700 5 yrs 5 yrs/age 60, 20 yrs/any age* Kirby 00701 5 yrs 5 yrs/age 60, 25 yrs/any age* 11-91 X X Kirbyville 00702 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Knox City 00704 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Kountze 00708 10 yrs 10 yrs/age 60, 25 yrs/any age* Kress 00709 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Krum 00707 10 yrs 10 yrs/age 60, 20 yrs/any age* 3-00 X X Kyle 00710 5 yrs 5 yrs/age 60, 25 yrs/any age* La Coste 00725 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-03 X X La Feria 00714 5 yrs 5 yrs/age 60, 25 yrs/any age* X X La Grange 00716 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-03 X X La Grulla 00723 5 yrs 5 yrs/age 60, 20 yrs/any age* 12-99 X X La Marque 00721 10 yrs 10 yrs/age 60, 20 yrs/any age* 1-97 X X La Porte 00728 5 yrs 5 yrs/age 60, 20 yrs/any age* 12-97 X X Lacy-Lakeview 00711 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Ladonia 00712 5 yrs 5 yrs/age 60, 20 yrs/any age* 3-97 X X Lago Vista 00713 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Laguna Vista 00705 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-01 X X Lake Dallas 00717 5 yrs 5 yrs/age 60, 20 yrs/any age* 2-98 X X Lake Jackson 00718 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-98 X X Lake Worth 00719 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Lakeport 00727 5 yrs 5 yrs/age 60, 25 yrs/any age* 11-99 X X Lakeside 00715 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Lakeside City 00729 5 yrs 5 yrs/age 60, 25 yrs/any age* 9-03 X X Lakeway 00720 5 yrs 5 yrs/age 60, 25 yrs/any age* 6-94 Lamesa 00722 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Lampasas 00724 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-97 X X Lancaster 00726 5 yrs 5 yrs/age 60, 20 yrs/any age* 7-93 X X Laredo 00730 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Lavon 00733 5 yrs 5 yrs/age 60, 20 yrs/any age* 7-99 X X League City 00736 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-02 X X Leander 00737 10 yrs 10 yrs/age 60, 20 yrs/any age* 10-91 X X Leon Valley 00739 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-03 X X Leonard 00738 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Levelland 00740 5 yrs 5 yrs/age 60, 20 yrs/any age* 2-92 X X Lewisville 00742 5 yrs 5 yrs/age 60, 25 yrs/any age* Lexington 00744 5yrs 5 yrs/age 60, 20 yrs/any age* Liberty 00746 5 yrs 5 yrs/age 60, 20 yrs/any age* Lindale 00748 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Linden 00750 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Lipan 00755 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-03 X X Little Elm 00751 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-98 X X Littlefield 00752 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004 173
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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 123 and 124: 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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