870173 TMRS CAFR new8 fix 049-081.qxd - Texas Municipal ...

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PLAN PROVISIONS FOR PARTICIPATING MUNICIPALITIES CONTINUED Participating Municipality Employee Deposit Rate Municipal Current Matching Ratio Updated Service Credit Rate (%) Year Effective Increased Benefits to Retirees Rate (%) 3 Year Effective Military Service Credit Buy-Back Effective Date Whitewright .05 1 1/2-1 100 T 1992R Whitney .05 1-1 100 T 2002R 70 2002R Wichita Falls .05 1 2-1 50 T 1997R 70 1997R Willis .06 1 1/2-1 100 T 1995R 70 1995R Wills Point .05 1 1/2-1 100 T 2002R 70 2002R Wilmer .05 2-1 100 1991 70 1991 Windcrest .06 1 1/2-1 100 T 2004R 70 2004R Wink .05 1 1/2-1 100 1991 70 1991 Winnsboro .05 2-1 100 T 2002R 70 2002R 1-89 6-08-04 Winona .07 1 1/2-1 100 1994R 70 1988 Winters .05 2-1 100 T 2001R 70 2001R Wolfforth .05 1 1/2-1 100 T 2004R 70 2004R 1-00 Woodcreek .05 1-1 Woodsboro .05 1-1 100 1992R 70 1992R Woodville .07 2-1 100 T 2000R 70 2000R Woodway .07 2-1 100 T 1992R 70 1992R 1-91 Wortham .06 2-1 100 T 2004R Wylie .07 2-1 100 T 1995R 70 1995R 2-89 12-12-00 Yoakum .06 2-1 100 1992R 70 1992R 5-82 Yorktown .05 1-1 100 1988 70 1988 Zavalla .07 1-1 100 T 2001R 1 Police Department - .07 2 Also includes 25 yrs/age 50 retirement eligibility 3 For years prior to 1982, the rate is the actual percentage in annuities. For 1982 and later, the rate is the percentage of the change in the CPI-U since retirement date granted to each annuitant as an increase of the original annuity. T - Includes Transfer Credits R - Annually Repeating * Also includes Vested Employee Survivor benefits and Occupational Disability benefits (Senate Bill 505). 188 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004
Vesting Requirement PLAN PROVISIONS FOR PARTICIPATING MUNICIPALITIES Service Retirement Eligibilities Supplemental Death Benefits Restricted Prior Service Credit Employees Retirees Participating Municipality CONTINUED City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Whitewright 01380 5 yrs 5 yrs/age 60, 20 yrs/any age* 4-02 X X Whitney 01382 10 yrs 10 yrs/age 60, 25 yrs/any age* 10-96 X X Wichita Falls 01384 5 yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Willis 01386 10 yrs 10 yrs/age 60, 25 yrs/any age* X X Wills Point 01388 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-97 X X Wilmer 01390 5 yrs 5 yrs/age 60, 25 yrs/any age* 6-00 X X Windcrest 01393 5 yrs 5 yrs/age 60, 20 yrs/any age* 11-99 X X Wink 01396 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-96 X X Winnsboro 01398 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Winona 01399 5 yrs 5 yrs/age 60, 20 yrs/any age* 10-00 X X Winters 01400 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Wolfforth 01403 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Woodcreek 01409 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Woodsboro 01404 5 yrs 5 yrs/age 60, 25 yrs/any age* 5-99 X X Woodville 01406 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Woodway 01407 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Wortham 01408 5 yrs 5 yrs/age 60, 20 yrs/any age* 9-91 X X Wylie 01410 5 yrs 5 yrs/age 60, 25 yrs/any age* 3-98 X X Yoakum 01412 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Yorktown 01414 5 yrs 5 yrs/age 60, 25 yrs/any age* Zavalla 01415 T M R S COMPREHENSIVE ANNUAL FINANCIAL REPORT 2004 189
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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 139 and 140: 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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870173 TMRS CAFR new8 fix 049-081.qxd - Texas Municipal ...

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