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CCP 01-29-2001
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CCP 01-29-2001
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11/13/2006 2:35:59 PM
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<br />LAKE JOHAt"mA VOLUNTEER FIREMEN'S BENEFIT ASSOCIATION, INC. <br />December 31, 2000 Actuarial Valuation <br /> <br />Accrued Benefit Liabilities <br /> <br />The summary below shows the actuarial value of benefits accrued to December 31,2000. This value <br />represents the liability on December 31, 2000 if no member had any service after December 31, 2000. <br /> <br />Vested <br />Active <br />Retired <br />Early Retired Deferred <br />Fully Retired Deferred <br />Total <br />Not-Vested <br />Active <br /> <br />Number <br />29 <br />25 <br />8 <br />4 <br /> <br />Liability <br />$1,436,007 <br />1,382,604 <br />162,731 <br />356,210 <br />$3,337,552 <br /> <br />35 <br /> <br />479,466 <br /> <br />Total <br /> <br />101 <br /> <br />$3,817,018 <br /> <br />* Members with ten or more years of service. Liability includes only vested portion of benefit. <br /> <br />** Members with less than 10 years of service. Liability includes non-vested portion of benefit for <br />all members. <br /> <br />The market value of assets covers 113.3% of this liability. For on-going situation with periodic benefit <br />improvements, it is unlikely that this coverage ratio will always be 100% or greater. <br /> <br />6 <br /> <br />e <br /> <br />e <br /> <br />e <br /> <br />VAN IWAARDEN <br />
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