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� � GTY OF ROSEViLLE. MINNESOiA <br />���� �� NOTES TO fINANCIAL ST�TEMENTS t[ONTINUED) <br />� �� QECEMBER 31. 7991 <br />Note 9• Defined Benefit Cenaion Vlern • Statewide tContinued) <br />The..pensim benefit oblip�tiau ot PERA n of Jvw 30, 1991, wre �s totlan: <br />�FRP <br />Totsl pension banefit <br />ablipations . � S 4,458,010,000 <br />Net�assets av�ilabte - <br />for.��Wixfita, at coat f 3.524.0�7.000 <br />(MarkeC Wtuaa�for �� <br />PERF = f3,662,769.000; <br />PEPFF • Sa72,630,000) <br />Unf�ndad perreion 6enefit <br />abtipation (surplw essets) f 933.939.000 <br />TM.measurament of the pension benffit oblfpetion is besad on �n <br />1991. Net:assets available to psy penaion benefita were velued <br />2. �.��'Lhenpes in �8enefit Provisia�s. <br />PEPFi <br />S 732,917,000 <br />S E23.725.000 <br />tS 90.274.000) <br />�etwriat wlwtion as of June 30, <br />es of Jvro I0, 1991. <br />�Du[inp ihe ]997 lepislative sesaim, benefit i�rovenronts were abtsined for survivors of mcnbers in the Basic <br />Ptan�ard the.Poliee erW Pire Fvd. In the Basio Plan, the m�xinr.an famtty desth berxfit wes increescd fran <br />f1,000 per month to 70 peremt of the member's everepe sslary. In the Potiee and Firc fW, children's benefi[s <br />were�:restortd for.�femilies ot disa6led menbers who had choam the joint u+d servivor ennyity option before <br />deeth. The effect of these ehenpes ineresscd the pension beeefit obliyation in Yhe PERF by 24,016,869 and has <br />essmtiatty':no affect on tbe pmsion benefit obligetian in the PEPfF. <br />D. �ien-ye�r Nistorical irend Informstion <br />Tan-year bistoriul trerd inforartion is p�esmted in PERA�s CanQrehensive Amwt Pineneiet Report <br />for �the yeer�aded Jvie i0, 1991. This infornrtim i� usefut in assessinp the pensim plen�s ec- <br />eunulstion of.�sufficimt assets to p�y pension benefits as tAey <br />E. �.Rel�ted Party frnntments <br />becaaie due. <br />As'of.Jtne 30,;1991, �nd for the fixel yesr then erded, PERA betd ro securiNes issued by the City <br />or otAer related qrties. <br />The Cfty's tontributfons to the Fcderel Sxial Security <FIG) plen for the yesr rere 5226,352. <br />45 <br />