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<br />e <br /> <br />e <br /> <br />e <br /> <br />11 <br /> <br />LAKE JOHANNA VOLUNTEER FIREMEN'S BENEFIT ASSOCIATION, INe. <br />December 31, 2000 Actuarial Valuation <br /> <br />Actuarial AssuIDotions & Methods <br /> <br />A. Economic Assuml1tions <br /> <br />Interest rate <br /> <br />5.00% <br /> <br />B. DemOflral1hic Assuml1tions <br /> <br />Mortality <br /> <br />Turnover <br /> <br />Retirement <br /> <br />Disability <br /> <br />Asset Basis: <br /> <br />1951 Group Annuity Mortality Table set back one year <br /> <br />6% at age 20, reducing to 0% at age 45. <br /> <br />The latest of age 50 or after 20 years of service. <br /> <br />None assumed. <br /> <br />Market value projected from 9/30 to 12/31. <br /> <br />VAN IWAARDEN <br />