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 Quitman .05 2-1 100 1992R 70 1992R Ralls .05 1 1/2-1 100 T 1997R 70 1997R Rancho Viejo .07 1 1/2-1 100 1999R 11-13-01 Ranger .06 2-1 100 T 2005R 70 2005R Rankin .05 1-1 100 T 1993 1-90 Ransom Canyon .05 1-1 Raymondville .07 2-1 90 T 1988 70 1988 1-86 Red Oak .05 1-1 100 T 1995 Refugio .05 1-1 100 1991 Reklaw .07 1 1/2-1 100 T 2001R 70 2001R Reno (Lamar County) .05 2-1 100 1994R Reno (Parker County) .05 1 1/2-1 Rhome .05 2-1 Rice .05 1-1 Richardson .07 2-1 100 T 1992R 70 1992R 1-87 9-28-87 Richland Hills .07 2-1 100 T 1992R 70 1992R 1-90 12-10-91 Richland Springs .05 2-1 20 1997 Richmond .07 2-1 100 T 1992R 70 1992R 1-90 Richwood .05 2-1 100 T 1998R 70 1998R 4-90 Rio Grande City .05 1-1 Rio Vista .07 1-1 Rising Star .05 1-1 River Oaks .07 2-1 100 T 1992R 70 1992R 8-88 Roanoke .07 2-1 100 T 1993R 70 1993R Robert Lee .05 1-1 Robinson .05 2-1 100 T 2000R 40 2000R Robstown .05 1 1/2-1 100 2004R 70 2004R Robstown Utility System .05 2-1 100 T 2004R 70 2004R 11-03 3-07-91 Roby .07 2-1 100 1994 70 1994 Rockdale .05 2-1 100 2004R 70 2004R Rockport .07 2-1 100 T 1993R 70 1993R 6-92 Rocksprings .05 1-1 Rockwall .07 2-1 100 T 2001R 70 2001R 7-93 8-02-83 Rogers .05 1-1 100 T 1999R Rollingwood .06 2-1 100 T 2002R Roma .05 1 1/2-1 100 T 2002R 70 2002R Roscoe .05 1-1 Rosebud .05 1-1 Rosenberg .06 2-1 100 T 2003R 70 2003R 2-91 5-18-99 Rotan .05 1-1 Round Rock .07 2-1 100 T 1999R 70 1999R 1-90 4-11-02 Rowlett .07 2-1 100 T 1999R 70 1999R 1-90 Roy H. Laird Mem. Hospital .05 2-1 100 1993R 70 1993R Royse City .05 1-1 Rule .07 1 1/2-1 Runaway Bay .05 1-1 Runge .07 1-1 100 T 2003R 70 2003R Rusk .06 1 1/2-1 100 T 2004R 70 2004R 12-19-02 Sabinal .03 2-1 100 T 1996R 4-95 Sachse .07 2-1 100 T 1998R 70 1998R Saginaw .05 2-1 100 2005R Saint Jo .06 1 1/2-1 100 1992R 70 1998R 180 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 10 yrs 10 yrs/age 60, 25 yrs/any age* X X Quitman 01048 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Ralls 01050 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Rancho Viejo 01051 5 yrs 5 yrs/age 60, 20 yrs/any age* Ranger 01052 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Rankin 01054 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Ransom Canyon 01055 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Raymondville 01058 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Red Oak 01061 5 yrs 5 yrs/age 60, 25 yrs/any age* Refugio 01064 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Reklaw 01065 5 yrs 5 yrs/age 60, 20 yrs/any age* 2-01 X X Reno (Lamar County) 01066 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Reno (Parker County) 01069 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-02 X X Rhome 01067 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Rice 01068 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-91 Richardson 01070 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Richland Hills 01073 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Richland Springs 01074 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Richmond 01076 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Richwood 01077 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Rio Grande City 01075 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Rio Vista 01079 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Rising Star 01080 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-95 X X River Oaks 01082 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-97 Roanoke 01084 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Robert Lee 01088 5 yrs 5 yrs/age 60, 25 yrs/any age* 12-97 X X Robinson 01089 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Robstown 21090 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-97 X X Robstown Utility System 11090 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Roby 01092 5 yrs 5 yrs/age 60, 20 yrs/any age* 7-01 X X Rockdale 01096 10 yrs 10 yrs/age 60, 20 yrs/any age* 3-97 X X Rockport 01098 5 yrs 5 yrs/age 60, 25 yrs/any age* Rocksprings 01100 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-95 X X Rockwall 01102 5 yrs 5 yrs/age 60, 25 yrs/any age* Rogers 01104 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Rollingwood 01105 5 yrs 5 yrs/age 60, 20 yrs/any age* 5-02 X X Roma 01106 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Roscoe 01109 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Rosebud 01112 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-96 X X Rosenberg 01114 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Rotan 01116 5 yrs 5 yrs/age 60, 20 yrs/any age* 2-96 X X Round Rock 01118 5 yrs 5 yrs/age 60, 25 yrs/any age* 5-94 X X Rowlett 01119 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Roy H. Laird Mem. Hosp. 20696 5 yrs 5 yrs/age 60, 25 yrs/any age* 8-92 X X Royse City 01120 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Rule 01122 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Runaway Bay 01123 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Runge 01124 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Rusk 01126 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Sabinal 01128 5 yrs 5 yrs/age 60, 20 yrs/any age* 9-95 X X Sachse 01129 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-97 X X Saginaw 01131 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Saint Jo 01130 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004 181
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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 131 and 132: 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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