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Pension Reform Assessment

Even if current actives were just refunded their contributions, still needed a significant increase in contributions Current Retirees and Valuation Results ($ in millions) Total Eligible to Retire Current Actives 1. Accrued Liabillity $5,204 $4,284 $920 2. Assets 2,532 2,206 326 3. Unfunded actuarial accrued liability $2,672.0 $2,078.3 $593.7 4. Funded ratio 48.66% 51.49% 35.45% 5. FY 2012 Projected Contributions Employer Normal Costs 25.3 4.9 20.4 Amortization Payments 221.2 172.1 49.2 Total Employer Contributions $246.5 $176.9 $69.5 As a percentage of Payroll 36.85% 26.45% 10.40% Employee Contributions Total 55.1 $301.6 8.9 $185.8 46.3 $115.8 Assets for Current Actives equal to member contribution balances, all other assets allocated to Retirees GRS 11
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