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 Spur .05 1-1 Stafford .07 2-1 100 T 2005R 70 2005R Stamford .05 1 1/2-1 100 T 1994R 70 1994R 2-89 Stanton .05 1 1/2-1 100 1992R 70 1992R 5-89 Star Harbor .05 2-1 100 1992R 70 1992R 9-82 Stephenville .06 2-1 100 T 2000R 70 2000R 10-89 12-04-01 Sterling City .05 1-1 Stinnett .05 1 1/2-1 100 1995 60 1995 3-18-02 Stratford .05 1 1/2-1 100 T 2004 70 2004 1-00 Sudan .05 1-1 100 1994R 70 1994R Sugar Land .07 2-1 100 T 2002R 70 2002R Sulphur Springs .06 2-1 100 T 2005 70 2005 Sundown .05 2-1 100 T 2000R 50 1996 Sunnyvale .06 2-1 100 T 2004R 70 2004R 5-04 Sunray .07 2-1 100 T 2000R 70 2000R 2-99 Sunrise Beach Village .05 1-1 Sunset Valley .07 2-1 100 T 2004R 70 2004R 7-01 Surfside Beach .05 1-1 Sweeny .05 2-1 100 T 1999R 70 1999R Sweetwater .07 2-1 100 T 2000R 70 2000R 9-10-91 T.M.R.S. .07 2-1 100 T 1992R 70 2000R 1-82 12-12-81 Taft .05 1 1/2-1 100 T 2002R 30 2002R 11-94 3-08-88 Tahoka .05 2-1 100 1990 50 1976 12-03 Tatum .05 1-1 Taylor .06 1 1/2-1 100 T 2002R 70 2002R 2-92 Teague .05 2-1 100 T 1996R 70 1996R Temple .07 2-1 100 T 1992R 70 1992R 1-90 Tenaha .05 1-1 Terrell .07 2-1 100 T 1996R 70 1996R 1-96 Terrell Hills .06 2-1 100 T 1999R 70 1999R 3-02 Texarkana .07 2-1 100 T 1992R 70 1992R 10-88 Texarkana Police Dept. .07 2-1 100 T 1998R 70 1998R 10-88 Texarkana Water Utilities .07 2-1 100 T 1992R 70 1992R 10-88 Texas City .07 2-1 100 T 2003R 70 2003R 6-90 1-01-03 Texas Municipal League .06 2-1 100 T 2005R 70 2005R 11-91 Texas Mun. League IEBP .06 2-1 100 T 2005 Texas Mun. League IRP .07 2-1 100 1993R 70 2003R 3-92 10-19-02 Texhoma .05 1-1 The Colony .07 2-1 100 T 2002R 70 2002R 10-93 Thompsons .05 1-1 Thorndale .05 1-1 100 T 2002R 70 2002R Three Rivers .05 1-1 100 1992R 70 1992R Throckmorton .05 1 1/2-1 100 2004R 70 2004R 12-08-87 Tiki Island .05 1-1 Timpson .05 1-1 100 1996R Tioga .05 1-1 Tolar .07 1-1 Tom Bean .05 1-1 Tomball .07 2-1 100 T 1995R 70 1995R 11-89 6-20-88 Trent .07 1-1 Trenton .05 1 1/2-1 100 T 1998R 4-07-94 Trinidad .05 1-1 184 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, 20 yrs/any age* X X Spur 01206 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Stafford 01207 5 yrs 5 yrs/age 60, 25 yrs/any age* 9-96 X X Stamford 01208 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-99 X X Stanton 01210 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Star Harbor 01211 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-91 X X Stephenville 01212 5 yrs 5 yrs/age 60, 25 yrs/any age* Sterling City 01213 5 yrs 5 yrs/age 60, 25 yrs/any age* 9-98 X X Stinnett 01214 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-00 X X Stratford 01218 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-99 Sudan 01224 5 yrs 5 yrs/age 60, 20 yrs/any age* 7-98 X X Sugar Land 01225 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-95 X X Sulphur Springs 01226 5 yrs 5 yrs/age 60, 20 yrs/any age* 4-00 X X Sundown 01228 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Sunnyvale 01229 5 yrs 5 yrs/age 60, 20 yrs/any age* 2-99 X X Sunray 01230 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Sunrise Beach Village 01227 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Sunset Valley 01231 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Surfside Beach 01233 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Sweeny 01232 10 yrs 10 yrs/age 60, 25 yrs/any age* 1-96 X X Sweetwater 01234 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-97 X X T.M.R.S. 01264 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Taft 01236 5 yrs 5 yrs/age 60, 25 yrs/any age* 3-04 X X Tahoka 01238 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Tatum 01241 10 yrs 10 yrs/age 60, 20 yrs/any age* 10-91 X X Taylor 01246 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Teague 01248 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-94 X X Temple 01252 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Tenaha 01254 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-96 X X Terrell 01256 5 yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Terrell Hills 01258 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Texarkana 21260 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Texarkana Police Dept. 11260 5 yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Texarkana Water Util. 31260 5 yrs 5 yrs/age 60, 20 yrs/any age* Texas City 01262 10 yrs 10 yrs/age 60, 20 yrs/any age* 11-91 X X Texas Mun. League 11263 10 yrs 10 yrs/age 60, 25 yrs/any age* 1-99 X X Texas Mun. League IEBP 31263 10 yrs 10 yrs/age 60, 25 yrs/any age* 3-92 X X Texas Mun. League IRP 21263 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Texhoma 01265 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-96 X X The Colony 01267 5yrs 5 yrs/age 60, 20 yrs/any age* X X Thompsons 01269 5 yrs 5 yrs/age 60, 25 yrs/any age* 9-99 X X Thorndale 01268 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Three Rivers 01274 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Throckmorton 01276 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Tiki Island 01277 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Timpson 01278 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Tioga 01280 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Tolar 01283 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Tom Bean 01286 10 yrs 10 yrs/age 60, 25 yrs/any age* 9-94 X X Tomball 01284 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Trent 01290 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Trenton 01292 5 yrs 5 yrs/age 60, 25 yrs/any age* 10-96 X X Trinidad 01293 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004 185
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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 135 and 136: 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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