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CITY OF ROSEVILLE, MINNESOTA NOTES TO FINANCIAL STATEMENTS December 31, 2016 Total contributions made by the City during fiscal year 2016 were: Percentage of Atnount Covered Payroll Required Employees Employer Employees Employer Rates 2016 PEDCP $ 816 $ 816 5.00% 5.00% 5.00% 2. Defined Benefit Pension Plan — Volunteer Fire Fighter's Relief Association A. Plan Description The Roseville Firefighter Relief Association is the administrator of a single employer defined benefit pension plan established to provide benefits for members of the City of Roseville Fire Department per Mifzfzesota State Statutes. The Association issues a publicly available fmancial report that includes financial statements and required supplementary information. That report may be obtained by writing to the Roseville Firefighters' Relief Association, 2701 N. Lexington Ave., Roseville, MN 55113. B. Benefits Provided Volunteer fuefighters of the City are members of the Roseville Firefighter Relief Association. Full retirement benefits are payable to members who have reached age 50 and have completed 15 years of service for monthly service pension, or 10 years of service for lump sum service pension. Partial benefits are payable to members who have reached 50 and have completed 10 years of service. Disabilitybenefits, widow, and children's survivor benefits are also payable to members or their beneficiaries based upon requirements set forth in the bylaws. These benefit provisions and all other requirements are consistent with enabling state statutes. C. Employees Covered by Benefit Terms At December 31, 2016, the following employees were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to but not yet receiving benefits Active employees 70 59 13 25 Total 97