1 | A bill to be entitled |
2 | An act relating to retirement; amending ss. 110.123, |
3 | 112.363, and 112.65, F.S.; conforming provisions to |
4 | changes made by the act; amending s. 121.021, F.S.; |
5 | revising definitions; amending s. 121.051, F.S.; requiring |
6 | that a local governmental entity or the governing body of |
7 | a charter school or charter technical career center make |
8 | certain elections regarding benefits at the time the |
9 | entity or governing body joins the Florida Retirement |
10 | System; providing that employer-paid employee |
11 | contributions are subject to certain taxes; amending s. |
12 | 121.0515, F.S.; redefining membership in the Special Risk |
13 | Class; redefining criteria for Special Risk Class |
14 | membership; providing procedures for designation and |
15 | removal of designation of Special Risk Class members; |
16 | providing for employee contributions to be used, if |
17 | applicable, when purchasing credit for past service; |
18 | amending s. 121.052, F.S., relating to the membership |
19 | class of elected officers; conforming provisions to |
20 | changes made by the act; requiring member contributions; |
21 | providing for a refund of contributions under certain |
22 | circumstances for an officer who leaves office; providing |
23 | that a member who obtains a refund of contributions waives |
24 | certain rights under the Florida Retirement System; |
25 | amending s. 121.053, F.S.; clarifying the employer |
26 | contributions required for Elected Officers' Class members |
27 | who participate in the Deferred Retirement Option Program; |
28 | amending s. 121.055, F.S., relating to the Senior |
29 | Management Service Class; conforming provisions to changes |
30 | made by the act; requiring employee contributions; |
31 | providing for a refund of contributions under certain |
32 | circumstances for a member who terminates employment; |
33 | providing that a member who obtains a refund of |
34 | contributions waives certain rights under the Florida |
35 | Retirement System; limiting the payment of benefits prior |
36 | to a participant's termination of employment; amending s. |
37 | 121.071, F.S.; requiring employee and employer |
38 | contributions to the retirement system effective July 1, |
39 | 2011; providing for a refund of contributions under |
40 | certain circumstances following termination of employment; |
41 | prohibiting such refund if an approved qualified domestic |
42 | relations order is filed against the participant's |
43 | retirement account; requiring repayment plus interest of |
44 | an invalid refund; amending s. 121.081, F.S.; providing |
45 | and revising requirements for contributions for prior |
46 | service performed on or after July 1, 2011; amending s. |
47 | 121.091, F.S.; modifying the monthly benefit calculation |
48 | for those members retiring on or after July 1, 2011, to |
49 | reflect the change in normal retirement age; providing for |
50 | the refund of accumulated contributions if a member's |
51 | employment is terminated for any reason other than |
52 | retirement; closing the Deferred Retirement Option Program |
53 | to new participants on July 1, 2011; amending s. 121.121, |
54 | F.S., relating to the purchase of creditable service |
55 | following an authorized leave of absence; requiring that |
56 | service credit be purchased at the employee and employer |
57 | contribution rates in effect during the leave of absence |
58 | effective a certain date; amending s. 121.125, F.S.; |
59 | requiring that certain employers make the required |
60 | employee and employer retirement contributions following |
61 | an employee's workers' compensation injury or illness; |
62 | requiring that a penalty be assessed against certain |
63 | employers that fail to pay the required contributions; |
64 | reenacting s. 121.161, F.S., relating to the references of |
65 | other laws as amended; amending s. 121.35, F.S., relating |
66 | to the optional retirement program for the State |
67 | University System; limiting the payment of benefits prior |
68 | to a participant's termination of employment; amending s. |
69 | 121.4501, F.S.; changing the name of the Public Employee |
70 | Optional Retirement Program to the Florida Retirement |
71 | System Investment Plan; requiring members of the Florida |
72 | Retirement System Investment Plan to make certain |
73 | contributions to the Florida Retirement System Investment |
74 | Plan Trust Fund based on the employee's membership class; |
75 | revising and providing definitions; revising the benefit |
76 | commencement age for a member enrolled on or after July 1, |
77 | 2011; providing for contribution adjustments as a result |
78 | of employer errors or corrections; requiring an employer |
79 | to receive a credit for excess contributions and to |
80 | reimburse an employee for excess contributions, subject to |
81 | certain limitations; providing for a pension plan |
82 | participant to retain his or her prior plan choice |
83 | following a return to employment; limiting certain refunds |
84 | of contributions which exceed the amount that would have |
85 | accrued had the member remained in the defined benefit |
86 | program; providing certain requirements and limitations |
87 | with respect to contributions; clarifying that participant |
88 | and employer contributions are earmarked for specified |
89 | purposes; providing duties of the third-party |
90 | administrator; providing that a member is fully and |
91 | immediately vested with respect to employee contributions |
92 | paid by the member; providing for the forfeiture of |
93 | nonvested employer contributions and service credit under |
94 | certain circumstances; amending s. 121.4502, F.S.; |
95 | changing the name of the Public Employee Optional |
96 | Retirement Program Trust Fund to the Florida Retirement |
97 | System Investment Plan Trust Fund; amending s. 121.4503, |
98 | F.S.; providing for the deposit of participant |
99 | contributions into the Florida Retirement System |
100 | Contributions Clearing Trust Fund; amending s. 121.571, |
101 | F.S.; providing requirements for submitting employee |
102 | contributions; amending s. 121.591, F.S.; limiting the |
103 | payment of benefits prior to a participant's termination |
104 | of employment; providing for the forfeiture of nonvested |
105 | accumulations and service credits upon payment of certain |
106 | vested benefits; providing that the distribution payment |
107 | method selected by the participant or beneficiary is final |
108 | and irrevocable at the time of benefit distribution; |
109 | prohibiting a distribution of employee contributions if a |
110 | qualified domestic relations order is filed against the |
111 | participant's account; amending s. 121.5911, F.S.; |
112 | conforming provisions to changes made by the act; amending |
113 | s. 121.70, F.S.; revising legislative intent; amending s. |
114 | 121.71, F.S.; requiring that employee contributions be |
115 | deducted from the employee's monthly salary, beginning on |
116 | a specified date, and treated as employer contributions |
117 | under certain provisions of federal law; clarifying that |
118 | an employee may not receive such contributions directly; |
119 | specifying the required employee retirement contribution |
120 | rates for the membership of each membership class and |
121 | subclass of the Florida Retirement System; specifying the |
122 | required employer retirement contribution rates for each |
123 | membership class and subclass of the Florida Retirement |
124 | System in order to address unfunded actuarial liabilities |
125 | of the system; requiring an assessment to be imposed if |
126 | the employee contributions remitted are less than the |
127 | amount required under certain circumstances; providing for |
128 | the employer to receive a credit for excess contributions |
129 | remitted and to apply such credit against future |
130 | contributions owed; amending ss. 121.72, 121.73, 121.74, |
131 | 121.75, and 121.77, F.S.; conforming provisions to changes |
132 | made by the act; amending s. 121.78, F.S.; revising |
133 | certain requirements for administering the payment and |
134 | distribution of contributions; requiring that certain fees |
135 | be imposed for delinquent payments; providing that an |
136 | employer is responsible for recovering any refund provided |
137 | to an employee in error; revising the terms of an |
138 | authorized waiver of delinquency; requiring an employer to |
139 | receive a credit for excess contributions and to reimburse |
140 | an employee for excess contributions, subject to certain |
141 | limitations; requiring the State Board of Administration |
142 | and the Department of Management Services to request a |
143 | determination letter and private letter ruling from the |
144 | United States Internal Revenue Service; providing for |
145 | severability; providing legislative findings; providing |
146 | that the act fulfills an important state interest; |
147 | providing appropriations to and authorizing additional |
148 | positions for the Division of Retirement within the |
149 | Department of Management Services; providing an effective |
150 | date. |
151 |
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152 | Be It Enacted by the Legislature of the State of Florida: |
153 |
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154 | Section 1. Paragraph (g) of subsection (2) of section |
155 | 110.123, Florida Statutes, is amended to read: |
156 | 110.123 State group insurance program.- |
157 | (2) DEFINITIONS.-As used in this section, the term: |
158 | (g) "Retired state officer or employee" or "retiree" means |
159 | any state or state university officer or employee who retires |
160 | under a state retirement system or a state optional annuity or |
161 | retirement program or is placed on disability retirement, and |
162 | who was insured under the state group insurance program at the |
163 | time of retirement, and who begins receiving retirement benefits |
164 | immediately after retirement from state or state university |
165 | office or employment. The term also includes In addition to |
166 | these requirements, any state officer or state employee who |
167 | retires under the Florida Retirement System Investment Plan |
168 | Public Employee Optional Retirement Program established under |
169 | part II of chapter 121 shall be considered a "retired state |
170 | officer or employee" or "retiree" as used in this section if he |
171 | or she: |
172 | 1. Meets the age and service requirements to qualify for |
173 | normal retirement as set forth in s. 121.021(29); or |
174 | 2. Has attained the age specified by s. 72(t)(2)(A)(i) of |
175 | the Internal Revenue Code and has 6 years of creditable service. |
176 | Section 2. Paragraph (b) of subsection (2) and paragraph |
177 | (e) of subsection (3) of section 112.363, Florida Statutes, are |
178 | amended to read: |
179 | 112.363 Retiree health insurance subsidy.- |
180 | (2) ELIGIBILITY FOR RETIREE HEALTH INSURANCE SUBSIDY.- |
181 | (b) For purposes of this section, a person is deemed |
182 | retired from a state-administered retirement system when he or |
183 | she terminates employment with all employers participating in |
184 | the Florida Retirement System as described in s. 121.021(39) |
185 | and: |
186 | 1. For a member participant of the investment plan Public |
187 | Employee Optional Retirement Program established under part II |
188 | of chapter 121, the participant meets the age or service |
189 | requirements to qualify for normal retirement as set forth in s. |
190 | 121.021(29) and meets the definition of retiree in s. |
191 | 121.4501(2). |
192 | 2. For a member of the Florida Retirement System Pension |
193 | Plan defined benefit program, or any employee who maintains |
194 | creditable service under both the pension plan defined benefit |
195 | program and the investment plan Public Employee Optional |
196 | Retirement Program, the member begins drawing retirement |
197 | benefits from the pension plan defined benefit program of the |
198 | Florida Retirement System. |
199 | (3) RETIREE HEALTH INSURANCE SUBSIDY AMOUNT.- |
200 | (e)1. Beginning July 1, 2001, each eligible retiree of the |
201 | pension plan defined benefit program of the Florida Retirement |
202 | System, or, if the retiree is deceased, his or her beneficiary |
203 | who is receiving a monthly benefit from such retiree's account |
204 | and who is a spouse, or a person who meets the definition of |
205 | joint annuitant in s. 121.021(28), shall receive a monthly |
206 | retiree health insurance subsidy payment equal to the number of |
207 | years of creditable service, as defined in s. 121.021(17), |
208 | completed at the time of retirement multiplied by $5; however, |
209 | no eligible retiree or beneficiary may receive a subsidy payment |
210 | of more than $150 or less than $30. If there are multiple |
211 | beneficiaries, the total payment may must not be greater than |
212 | the payment to which the retiree was entitled. The health |
213 | insurance subsidy amount payable to any person receiving the |
214 | retiree health insurance subsidy payment on July 1, 2001, may |
215 | shall not be reduced solely by operation of this subparagraph. |
216 | 2. Beginning July 1, 2002, each eligible participant of |
217 | the investment plan Public Employee Optional Retirement Program |
218 | of the Florida Retirement System who has met the requirements of |
219 | this section, or, if the participant is deceased, his or her |
220 | spouse who is the participant's designated beneficiary, shall |
221 | receive a monthly retiree health insurance subsidy payment equal |
222 | to the number of years of creditable service, as provided in |
223 | this subparagraph, completed at the time of retirement, |
224 | multiplied by $5; however, an no eligible retiree or beneficiary |
225 | may not receive a subsidy payment of more than $150 or less than |
226 | $30. For purposes of determining a participant's creditable |
227 | service used to calculate the health insurance subsidy, a |
228 | participant's years of service credit or fraction thereof shall |
229 | be based on the participant's work year as defined in s. |
230 | 121.021(54). Credit must shall be awarded for a full work year |
231 | if whenever health insurance subsidy contributions have been |
232 | made as required by law for each month in the participant's work |
233 | year. In addition, all years of creditable service retained |
234 | under the Florida Retirement System Pension Plan must defined |
235 | benefit program shall be included as creditable service for |
236 | purposes of this section. Notwithstanding any other provision in |
237 | this section to the contrary, the spouse at the time of death is |
238 | shall be the participant's beneficiary unless such participant |
239 | has designated a different beneficiary subsequent to the |
240 | participant's most recent marriage. |
241 | Section 3. Subsection (1) of section 112.65, Florida |
242 | Statutes, is amended to read: |
243 | 112.65 Limitation of benefits.- |
244 | (1) ESTABLISHMENT OF PROGRAM.-The normal retirement |
245 | benefit or pension payable to a retiree who becomes a member of |
246 | any retirement system or plan and who has not previously |
247 | participated in such plan, on or after January 1, 1980, may |
248 | shall not exceed 100 percent of his or her average final |
249 | compensation. However, nothing contained in this section does |
250 | not shall apply to supplemental retirement benefits or to |
251 | pension increases attributable to cost-of-living increases or |
252 | adjustments. For the purposes of this section, benefits accruing |
253 | in individual member participant accounts established under the |
254 | investment plan Public Employee Optional Retirement Program |
255 | established in part II of chapter 121 are considered |
256 | supplemental benefits. As used in this section, the term |
257 | "average final compensation" means the average of the member's |
258 | earnings over a period of time which the governmental entity has |
259 | established by statute, charter, or ordinance. |
260 | Section 4. Subsections (3) and (15), paragraph (a) of |
261 | subsection (19), paragraph (b) of subsection (22), and |
262 | subsections (29), (38), (39), (55), and (59) of section 121.021, |
263 | Florida Statutes, are amended to read: |
264 | 121.021 Definitions.-The following words and phrases as |
265 | used in this chapter have the respective meanings set forth |
266 | unless a different meaning is plainly required by the context: |
267 | (3) "System" means the general retirement system |
268 | established by this chapter to be known and cited as the |
269 | "Florida Retirement System," including, but not limited to, the |
270 | defined benefit retirement program administered under the |
271 | provisions of part I of this part, referred to as the "Florida |
272 | Retirement System Pension Plan" or "pension plan" chapter and |
273 | the defined contribution retirement program known as the Public |
274 | Employee Optional Retirement Program and administered under the |
275 | provisions of part II of this chapter, referred to as the |
276 | "Florida Retirement System Investment Plan" or "investment |
277 | plan". |
278 | (15) "Special risk member" or "Special Risk Class member" |
279 | means a member of the Florida Retirement System who meets the |
280 | eligibility and criteria in s. 121.0515 to participate in the |
281 | Special Risk Class. |
282 | (a) Until October 1, 1978, "special risk member" means any |
283 | officer or employee whose application is approved by the |
284 | administrator and who receives salary payments for work |
285 | performed as a peace officer; law enforcement officer; police |
286 | officer; highway patrol officer; custodial employee at a |
287 | correctional or detention facility; correctional agency employee |
288 | whose duties and responsibilities involve direct contact with |
289 | inmates, but excluding secretarial and clerical employees; |
290 | firefighter; or an employee in any other job in the field of law |
291 | enforcement or fire protection if the duties of such person are |
292 | certified as hazardous by his or her employer. |
293 | (b) Effective October 1, 1978, "special risk member" means |
294 | a member of the Florida Retirement System who is designated as a |
295 | special risk member by the division in accordance with s. |
296 | 121.0515. Such member must be employed as a law enforcement |
297 | officer, a firefighter, or a correctional officer and must meet |
298 | certain other special criteria as set forth in s. 121.0515. |
299 | (c) Effective October 1, 1999, "special risk member" means |
300 | a member of the Florida Retirement System who is designated as a |
301 | special risk member by the division in accordance with s. |
302 | 121.0515. Such member must be employed as a law enforcement |
303 | officer, a firefighter, a correctional officer, an emergency |
304 | medical technician, or a paramedic and must meet certain other |
305 | special criteria as set forth in s. 121.0515. |
306 | (d)1. Effective January 1, 2001, "special risk member" |
307 | includes any member who is employed as a community-based |
308 | correctional probation officer and meets the special criteria |
309 | set forth in s. 121.0515(2)(e). |
310 | 2. Effective January 1, 2001, "special risk member" |
311 | includes any professional health care bargaining unit or non- |
312 | unit member who is employed by the Department of Corrections or |
313 | the Department of Children and Family Services and meets the |
314 | special criteria set forth in s. 121.0515(2)(f). |
315 | (e) Effective July 1, 2001, the term "special risk member" |
316 | includes any member who is employed as a youth custody officer |
317 | by the Department of Juvenile Justice and meets the special |
318 | criteria set forth in s. 121.0515(2)(g). |
319 | (f) Effective August 1, 2008, "special risk member" |
320 | includes any member who meets the special criteria for continued |
321 | membership set forth in s. 121.0515(2)(k). |
322 | (19) "Prior service" under part I of this chapter means: |
323 | (a) Service for which the member had credit under one of |
324 | the existing systems and received a refund of his or her |
325 | contributions upon termination of employment. Prior service |
326 | shall also includes include that service between December 1, |
327 | 1970, and the date the system becomes noncontributory for which |
328 | the member had credit under the Florida Retirement System and |
329 | received a refund of his or her contributions upon termination |
330 | of employment. |
331 | (22) "Compensation" means the monthly salary paid a member |
332 | by his or her employer for work performed arising from that |
333 | employment. |
334 | (b) Under no circumstances shall Compensation for a member |
335 | participating in the pension plan defined benefit retirement |
336 | program or the investment plan Public Employee Optional |
337 | Retirement Program of the Florida Retirement System may not |
338 | include: |
339 | 1. Fees paid professional persons for special or |
340 | particular services or include salary payments made from a |
341 | faculty practice plan authorized by the Board of Governors of |
342 | the State University System for eligible clinical faculty at a |
343 | college in a state university that has a faculty practice plan; |
344 | or |
345 | 2. Any bonuses or other payments prohibited from inclusion |
346 | in the member's average final compensation and defined in |
347 | subsection (47). |
348 | (29) "Normal retirement date" means the date a member |
349 | attains normal retirement age and is vested, which is determined |
350 | as follows: |
351 | (a)1. If a Regular Class member, a Senior Management |
352 | Service Class member, or an Elected Officers' Class member |
353 | initially enrolled before July 1, 2011: |
354 | a.1. The first day of the month the member completes 6 or |
355 | more years of creditable service and attains age 62; or |
356 | b.2. The first day of the month following the date the |
357 | member completes 30 years of creditable service, regardless of |
358 | age. |
359 | 2. If a Regular Class member, a Senior Management Service |
360 | Class member, or an Elected Officers' Class member initially |
361 | enrolled on or after July 1, 2011: |
362 | a. The first day of the month the member completes 6 or |
363 | more years of creditable service and attains age 65; or |
364 | b. The first day of the month following the date the |
365 | member completes 33 years of creditable service, regardless of |
366 | age. |
367 | (b)1. If a Special Risk Class member initially enrolled |
368 | before July 1, 2011: |
369 | a.1. The first day of the month the member completes 6 or |
370 | more years of creditable service in the Special Risk Class and |
371 | attains age 55; |
372 | b.2. The first day of the month following the date the |
373 | member completes 25 years of creditable service in the Special |
374 | Risk Class, regardless of age; or |
375 | c.3. The first day of the month following the date the |
376 | member completes 25 years of creditable service and attains age |
377 | 52, which service may include a maximum of 4 years of military |
378 | service credit as long as such credit is not claimed under any |
379 | other system and the remaining years are in the Special Risk |
380 | Class. |
381 | 2. If a Special Risk Class member initially enrolled on or |
382 | after July 1, 2011: |
383 | a. The first day of the month the member completes 6 or |
384 | more years of creditable service in the Special Risk Class and |
385 | attains age 60; |
386 | b. The first day of the month following the date the |
387 | member completes 30 years of creditable service in the Special |
388 | Risk Class, regardless of age; or |
389 | c. The first day of the month following the date the |
390 | member completes 30 years of creditable service and attains age |
391 | 57, which service may include a maximum of 4 years of military |
392 | service credit as long as such credit is not claimed under any |
393 | other system and the remaining years are in the Special Risk |
394 | Class. |
395 |
|
396 | "Normal retirement age" is attained on the "normal retirement |
397 | date." |
398 | (38) "Continuous service" means creditable service as a |
399 | member, beginning with the first day of employment with an |
400 | employer covered under a state-administered retirement system |
401 | consolidated herein and continuing for as long as the member |
402 | remains in an employer-employee relationship with an employer |
403 | covered under this chapter. An absence of 1 calendar month or |
404 | more from an employer's payroll shall be considered a break in |
405 | continuous service, except for periods of absence during which |
406 | an employer-employee relationship continues to exist and such |
407 | period of absence is creditable under this chapter or under one |
408 | of the existing systems consolidated herein. However, a law |
409 | enforcement officer as defined in s. 121.0515(3)(2)(a) who was a |
410 | member of a state-administered retirement system under chapter |
411 | 122 or chapter 321 and who resigned and was subsequently |
412 | reemployed in a law enforcement position within 12 calendar |
413 | months of such resignation by an employer under such state- |
414 | administered retirement system shall be deemed to have not |
415 | experienced a break in service. Further, with respect to a |
416 | state-employed law enforcement officer who meets the criteria |
417 | specified in s. 121.0515(3)(2)(a), if the absence from the |
418 | employer's payroll is the result of a "layoff" as defined in s. |
419 | 110.107 or a resignation to run for an elected office that meets |
420 | the criteria specified in s. 121.0515(3)(2)(a), no break in |
421 | continuous service shall be deemed to have occurred if the |
422 | member is reemployed as a state law enforcement officer or is |
423 | elected to an office which meets the criteria specified in s. |
424 | 121.0515(3)(2)(a) within 12 calendar months after the date of |
425 | the layoff or resignation, notwithstanding the fact that such |
426 | period of layoff or resignation is not creditable service under |
427 | this chapter. A withdrawal of contributions will constitute a |
428 | break in service. Continuous service also includes past service |
429 | purchased under this chapter, provided such service is |
430 | continuous within this definition and the rules established by |
431 | the administrator. The administrator may establish |
432 | administrative rules and procedures for applying this definition |
433 | to creditable service authorized under this chapter. Any |
434 | correctional officer, as defined in s. 943.10, whose |
435 | participation in the state-administered retirement system is |
436 | terminated due to the transfer of a county detention facility |
437 | through a contractual agreement with a private entity pursuant |
438 | to s. 951.062, shall be deemed an employee with continuous |
439 | service in the Special Risk Class, provided return to employment |
440 | with the former employer takes place within 3 years due to |
441 | contract termination or the officer is employed by a covered |
442 | employer in a special risk position within 1 year after his or |
443 | her initial termination of employment by such transfer of its |
444 | detention facilities to the private entity. |
445 | (39)(a) "Termination" occurs, except as provided in |
446 | paragraph (b), when a member ceases all employment relationships |
447 | with participating employers an employer, however: |
448 | 1. For retirements effective before July 1, 2010, if a |
449 | member is employed by any such employer within the next calendar |
450 | month, termination shall be deemed not to have occurred. A leave |
451 | of absence constitutes a continuation of the employment |
452 | relationship, except that a leave of absence without pay due to |
453 | disability may constitute termination if such member makes |
454 | application for and is approved for disability retirement in |
455 | accordance with s. 121.091(4). The department or state board may |
456 | require other evidence of termination as it deems necessary. |
457 | 2. For retirements effective on or after July 1, 2010, if |
458 | a member is employed by any such employer within the next 6 |
459 | calendar months, termination shall be deemed not to have |
460 | occurred. A leave of absence constitutes a continuation of the |
461 | employment relationship, except that a leave of absence without |
462 | pay due to disability may constitute termination if such member |
463 | makes application for and is approved for disability retirement |
464 | in accordance with s. 121.091(4). The department or state board |
465 | may require other evidence of termination as it deems necessary. |
466 | (b) "Termination" for a member electing to participate in |
467 | the Deferred Retirement Option Program occurs when the program |
468 | participant ceases all employment relationships with |
469 | participating employers an employer in accordance with s. |
470 | 121.091(13), however: |
471 | 1. For termination dates occurring before July 1, 2010, if |
472 | the member participant is employed by any such employer within |
473 | the next calendar month, termination will be deemed not to have |
474 | occurred, except as provided in s. 121.091(13)(b)4.c. A leave of |
475 | absence shall constitute a continuation of the employment |
476 | relationship. |
477 | 2. For termination dates occurring on or after July 1, |
478 | 2010, if the member participant becomes employed by any such |
479 | employer within the next 6 calendar months, termination will be |
480 | deemed not to have occurred, except as provided in s. |
481 | 121.091(13)(b)4.c. A leave of absence constitutes a continuation |
482 | of the employment relationship. |
483 | (c) Effective July 1, 2011, "termination" for a member |
484 | receiving a refund of employee contributions occurs when a |
485 | member ceases all employment relationships with participating |
486 | employers for 3 calendar months. A leave of absence constitutes |
487 | a continuation of the employment relationship. |
488 | (55) "Benefit" means any pension payment, lump-sum or |
489 | periodic, to a member, retiree, or beneficiary, based partially |
490 | or entirely on employer contributions or employee contributions, |
491 | if applicable. |
492 | (59) "Payee" means a retiree or beneficiary of a retiree |
493 | who has received or is receiving a retirement benefit payment. |
494 | Section 5. Paragraphs (b) and (c) of subsection (2) and |
495 | subsection (3) of section 121.051, Florida Statutes, are amended |
496 | to read: |
497 | 121.051 Participation in the system.- |
498 | (2) OPTIONAL PARTICIPATION.- |
499 | (b)1. The governing body of any municipality, metropolitan |
500 | planning organization, or special district in the state may |
501 | elect to participate in the system upon proper application to |
502 | the administrator and may cover all or any of its units as |
503 | approved by the Secretary of Health and Human Services and the |
504 | administrator. The department shall adopt rules establishing |
505 | procedures provisions for the submission of documents necessary |
506 | for such application. Prior to being approved for participation |
507 | in the Florida Retirement System, the governing body of a any |
508 | such municipality, metropolitan planning organization, or |
509 | special district that has a local retirement system must shall |
510 | submit to the administrator a certified financial statement |
511 | showing the condition of the local retirement system as of a |
512 | date within 3 months prior to the proposed effective date of |
513 | membership in the Florida Retirement System. The statement must |
514 | be certified by a recognized accounting firm that is independent |
515 | of the local retirement system. All required documents necessary |
516 | for extending Florida Retirement System coverage must be |
517 | received by the department for consideration at least 15 days |
518 | prior to the proposed effective date of coverage. If the |
519 | municipality, metropolitan planning organization, or special |
520 | district does not comply with this requirement, the department |
521 | may require that the effective date of coverage be changed. |
522 | 2. Any city, metropolitan planning organization, or |
523 | special district that has an existing retirement system covering |
524 | the employees in the units that are to be brought under the |
525 | Florida Retirement System may participate only after holding a |
526 | referendum in which all employees in the affected units have the |
527 | right to participate. Only those employees electing coverage |
528 | under the Florida Retirement System by affirmative vote in said |
529 | referendum shall be eligible for coverage under this chapter, |
530 | and those not participating or electing not to be covered by the |
531 | Florida Retirement System shall remain in their present systems |
532 | and shall not be eligible for coverage under this chapter. After |
533 | the referendum is held, all future employees shall be compulsory |
534 | members of the Florida Retirement System. |
535 | 3. At the time of joining the Florida Retirement System, |
536 | the governing body of any city, metropolitan planning |
537 | organization, or special district complying with subparagraph 1. |
538 | may elect to provide, or not provide, benefits based on past |
539 | service of officers and employees as described in s. 121.081(1). |
540 | However, if such employer elects to provide past service |
541 | benefits, such benefits must be provided for all officers and |
542 | employees of its covered group. |
543 | 4. Once this election is made and approved it may not be |
544 | revoked, except pursuant to subparagraphs 5. and 6., and all |
545 | present officers and employees electing coverage under this |
546 | chapter and all future officers and employees shall be |
547 | compulsory members of the Florida Retirement System. |
548 | 5. Subject to the conditions set forth in subparagraph 6., |
549 | the governing body of a any hospital licensed under chapter 395 |
550 | which is governed by the board of a special district as defined |
551 | in s. 189.403(1) or by the board of trustees of a public health |
552 | trust created under s. 154.07, hereinafter referred to as |
553 | "hospital district," and which participates in the system, may |
554 | elect to cease participation in the system with regard to future |
555 | employees in accordance with the following procedure: |
556 | a. No more than 30 days and at least 7 days before |
557 | adopting a resolution to partially withdraw from the Florida |
558 | Retirement System and establish an alternative retirement plan |
559 | for future employees, a public hearing must be held on the |
560 | proposed withdrawal and proposed alternative plan. |
561 | b. From 7 to 15 days before such hearing, notice of intent |
562 | to withdraw, specifying the time and place of the hearing, must |
563 | be provided in writing to employees of the hospital district |
564 | proposing partial withdrawal and must be published in a |
565 | newspaper of general circulation in the area affected, as |
566 | provided by ss. 50.011-50.031. Proof of publication of such |
567 | notice shall be submitted to the Department of Management |
568 | Services. |
569 | c. The governing body of a any hospital district seeking |
570 | to partially withdraw from the system must, before such hearing, |
571 | have an actuarial report prepared and certified by an enrolled |
572 | actuary, as defined in s. 112.625(3), illustrating the cost to |
573 | the hospital district of providing, through the retirement plan |
574 | that the hospital district is to adopt, benefits for new |
575 | employees comparable to those provided under the Florida |
576 | Retirement System. |
577 | d. Upon meeting all applicable requirements of this |
578 | subparagraph, and subject to the conditions set forth in |
579 | subparagraph 6., partial withdrawal from the system and adoption |
580 | of the alternative retirement plan may be accomplished by |
581 | resolution duly adopted by the hospital district board. The |
582 | hospital district board must provide written notice of such |
583 | withdrawal to the division by mailing a copy of the resolution |
584 | to the division, postmarked by no later than December 15, 1995. |
585 | The withdrawal shall take effect January 1, 1996. |
586 | 6. Following the adoption of a resolution under sub- |
587 | subparagraph 5.d., all employees of the withdrawing hospital |
588 | district who were participants in the Florida Retirement System |
589 | before prior to January 1, 1996, shall remain as participants in |
590 | the system for as long as they are employees of the hospital |
591 | district, and all rights, duties, and obligations between the |
592 | hospital district, the system, and the employees shall remain in |
593 | full force and effect. Any employee who is hired or appointed on |
594 | or after January 1, 1996, may not participate in the Florida |
595 | Retirement System, and the withdrawing hospital district shall |
596 | have no obligation to the system with respect to such employees. |
597 | (c) Employees of public community colleges or charter |
598 | technical career centers sponsored by public community colleges, |
599 | designated in s. 1000.21(3), who are members of the Regular |
600 | Class of the Florida Retirement System and who comply with the |
601 | criteria set forth in this paragraph and s. 1012.875 may, in |
602 | lieu of participating in the Florida Retirement System, elect to |
603 | withdraw from the system altogether and participate in the State |
604 | Community College System Optional Retirement Program provided by |
605 | the employing agency under s. 1012.875. |
606 | 1. Through June 30, 2001, the cost to the employer for |
607 | benefits under the optional retirement program such annuity |
608 | equals the normal cost portion of the employer retirement |
609 | contribution which would be required if the employee were a |
610 | member of the pension plan's Regular Class defined benefit |
611 | program, plus the portion of the contribution rate required by |
612 | s. 112.363(8) which would otherwise be assigned to the Retiree |
613 | Health Insurance Subsidy Trust Fund. Effective July 1, 2001, |
614 | each employer shall contribute on behalf of each participant in |
615 | the optional program an amount equal to 10.43 percent of the |
616 | participant's gross monthly compensation. The employer shall |
617 | deduct an amount for the administration of the program. The |
618 | employer shall contribute an additional amount to the Florida |
619 | Retirement System Trust Fund equal to the unfunded actuarial |
620 | accrued liability portion of the Regular Class contribution |
621 | rate. |
622 | 2. The decision to participate in the an optional |
623 | retirement program is irrevocable as long as the employee holds |
624 | a position eligible for participation, except as provided in |
625 | subparagraph 3. Any service creditable under the Florida |
626 | Retirement System is retained after the member withdraws from |
627 | the system; however, additional service credit in the system may |
628 | not be earned while a member of the optional retirement program. |
629 | 3. An employee who has elected to participate in the |
630 | optional retirement program shall have one opportunity, at the |
631 | employee's discretion, to transfer from the optional retirement |
632 | program to the pension plan defined benefit program of the |
633 | Florida Retirement System or to the investment plan established |
634 | under part II of this chapter Public Employee Optional |
635 | Retirement Program, subject to the terms of the applicable |
636 | optional retirement program contracts. |
637 | a. If the employee chooses to move to the investment plan |
638 | Public Employee Optional Retirement Program, any contributions, |
639 | interest, and earnings creditable to the employee under the |
640 | State Community College System optional retirement program are |
641 | retained by the employee in the State Community College System |
642 | optional retirement program, and the applicable provisions of s. |
643 | 121.4501(4) govern the election. |
644 | b. If the employee chooses to move to the pension plan |
645 | defined benefit program of the Florida Retirement System, the |
646 | employee shall receive service credit equal to his or her years |
647 | of service under the State Community College System optional |
648 | retirement program. |
649 | (I) The cost for such credit is the amount representing |
650 | the present value of the employee's accumulated benefit |
651 | obligation for the affected period of service. The cost shall be |
652 | calculated as if the benefit commencement occurs on the first |
653 | date the employee becomes eligible for unreduced benefits, using |
654 | the discount rate and other relevant actuarial assumptions that |
655 | were used to value the Florida Retirement System pension defined |
656 | benefit plan liabilities in the most recent actuarial valuation. |
657 | The calculation must include any service already maintained |
658 | under the pension defined benefit plan in addition to the years |
659 | under the State Community College System optional retirement |
660 | program. The present value of any service already maintained |
661 | must be applied as a credit to total cost resulting from the |
662 | calculation. The division shall ensure that the transfer sum is |
663 | prepared using a formula and methodology certified by an |
664 | enrolled actuary. |
665 | (II) The employee must transfer from his or her State |
666 | Community College System optional retirement program account and |
667 | from other employee moneys as necessary, a sum representing the |
668 | present value of the employee's accumulated benefit obligation |
669 | immediately following the time of such movement, determined |
670 | assuming that attained service equals the sum of service in the |
671 | pension plan defined benefit program and service in the State |
672 | Community College System optional retirement program. |
673 | 4. Participation in the optional retirement program is |
674 | limited to employees who satisfy the following eligibility |
675 | criteria: |
676 | a. The employee is must be otherwise eligible for |
677 | membership or renewed membership in the Regular Class of the |
678 | Florida Retirement System, as provided in s. 121.021(11) and |
679 | (12) or s. 121.122. |
680 | b. The employee is must be employed in a full-time |
681 | position classified in the Accounting Manual for Florida's |
682 | Public Community Colleges as: |
683 | (I) Instructional; or |
684 | (II) Executive Management, Instructional Management, or |
685 | Institutional Management and the, if a community college |
686 | determines that recruiting to fill a vacancy in the position is |
687 | to be conducted in the national or regional market, and the |
688 | duties and responsibilities of the position include the |
689 | formulation, interpretation, or implementation of policies, or |
690 | the performance of functions that are unique or specialized |
691 | within higher education and that frequently support the mission |
692 | of the community college. |
693 | c. The employee is must be employed in a position not |
694 | included in the Senior Management Service Class of the Florida |
695 | Retirement System, as described in s. 121.055. |
696 | 5. Participants in the program are subject to the same |
697 | reemployment limitations, renewed membership provisions, and |
698 | forfeiture provisions as are applicable to regular members of |
699 | the Florida Retirement System under ss. 121.091(9), 121.122, and |
700 | 121.091(5), respectively. A participant who receives a program |
701 | distribution funded by employer contributions shall be deemed to |
702 | be retired from a state-administered retirement system if the |
703 | participant is subsequently employed with an employer that |
704 | participates in the Florida Retirement System. |
705 | 6. Eligible community college employees are compulsory |
706 | members of the Florida Retirement System until, pursuant to s. |
707 | 1012.875, a written election to withdraw from the system and |
708 | participate in the State Community College System optional |
709 | retirement program is filed with the program administrator and |
710 | received by the division. |
711 | a. A community college employee whose program eligibility |
712 | results from initial employment shall must be enrolled in the |
713 | State Community College System optional retirement program |
714 | retroactive to the first day of eligible employment. The |
715 | employer retirement contributions paid through the month of the |
716 | employee plan change shall be transferred to the community |
717 | college to the employee's optional program account, and, |
718 | effective the first day of the next month, the employer shall |
719 | pay the applicable contributions based upon subparagraph 1. |
720 | b. A community college employee whose program eligibility |
721 | is due to the subsequent designation of the employee's position |
722 | as one of those specified in subparagraph 4., or due to the |
723 | employee's appointment, promotion, transfer, or reclassification |
724 | to a position specified in subparagraph 4., must be enrolled in |
725 | the program on the first day of the first full calendar month |
726 | that such change in status becomes effective. The employer |
727 | retirement contributions paid from the effective date through |
728 | the month of the employee plan change must be transferred to the |
729 | community college to the employee's optional program account, |
730 | and, effective the first day of the next month, the employer |
731 | shall pay the applicable contributions based upon subparagraph |
732 | 1. |
733 | 7. Effective July 1, 2003, through December 31, 2008, any |
734 | participant in of the State Community College System optional |
735 | retirement program who has service credit in the pension defined |
736 | benefit plan of the Florida Retirement System for the period |
737 | between his or her first eligibility to transfer from the |
738 | pension defined benefit plan to the optional retirement program |
739 | and the actual date of transfer may, during employment, transfer |
740 | to the optional retirement program a sum representing the |
741 | present value of the accumulated benefit obligation under the |
742 | defined benefit retirement program for the period of service |
743 | credit. Upon transfer, all service credit previously earned |
744 | under the pension plan defined benefit program of the Florida |
745 | Retirement System during this period is nullified for purposes |
746 | of entitlement to a future benefit under the pension plan |
747 | defined benefit program of the Florida Retirement System. |
748 | (3) SOCIAL SECURITY COVERAGE.-Social security coverage |
749 | shall be provided for all officers and employees who become |
750 | members under the provisions of subsection (1) or subsection |
751 | (2). Any modification of the present agreement with the Social |
752 | Security Administration, or referendum required under the Social |
753 | Security Act, for the purpose of providing social security |
754 | coverage for any member shall be requested by the state agency |
755 | in compliance with the applicable provisions of the Social |
756 | Security Act governing such coverage. However, retroactive |
757 | social security coverage for service prior to December 1, 1970, |
758 | with the employer shall not be provided for a any member who was |
759 | not covered under the agreement as of November 30, 1970. The |
760 | employer-paid employee contributions specified in s. 121.71(2) |
761 | are subject to taxes imposed under the Federal Insurance |
762 | Contributions Act, 26 U.S.C. ss. 3101-3128. |
763 | Section 6. Section 121.0515, Florida Statutes, is amended |
764 | to read: |
765 | 121.0515 Special Risk Class membership.- |
766 | (1) ESTABLISHMENT OF CLASS LEGISLATIVE INTENT.-There is |
767 | established a separate In creating the Special Risk class of |
768 | membership within the Florida Retirement System, to be known as |
769 | the "Special Risk Class," it is the intent and purpose of the |
770 | Legislature to recognize that persons employed in certain |
771 | categories of law enforcement, firefighting, criminal detention, |
772 | and emergency medical care positions are required as one of the |
773 | essential functions of their positions to perform work that is |
774 | physically demanding or arduous, or work that requires |
775 | extraordinary agility and mental acuity, and that such persons, |
776 | because of diminishing physical and mental faculties, may find |
777 | that they are not able, without risk to the health and safety of |
778 | themselves, the public, or their coworkers, to continue |
779 | performing such duties and thus enjoy the full career and |
780 | retirement benefits enjoyed by persons employed in other |
781 | membership classes positions and that, if they find it |
782 | necessary, due to the physical and mental limitations of their |
783 | age, to retire at an earlier age and usually with less service, |
784 | they will suffer an economic deprivation therefrom. To address |
785 | Therefore, as a means of recognizing the peculiar and special |
786 | problems of this class of employees, it is the intent and |
787 | purpose of the Legislature to establish a class of retirement |
788 | membership is established that awards more retirement credit per |
789 | year of service than that awarded to other employees; however, |
790 | nothing contained herein shall require ineligibility for Special |
791 | Risk Class membership upon reaching age 55. |
792 | (2) MEMBERSHIP.- |
793 | (a) Until October 1, 1978, "special risk member" means any |
794 | officer or employee whose application is approved by the |
795 | administrator and who receives salary payments for work |
796 | performed as a peace officer; law enforcement officer; police |
797 | officer; highway patrol officer; custodial employee at a |
798 | correctional or detention facility; correctional agency employee |
799 | whose duties and responsibilities involve direct contact with |
800 | inmates, but excluding secretarial and clerical employees; |
801 | firefighter; or an employee in any other job in the field of law |
802 | enforcement or fire protection if the duties of such person are |
803 | certified as hazardous by his or her employer. |
804 | (b) Effective October 1, 1978, through September 30, 1999, |
805 | "special risk member" means a member of the Florida Retirement |
806 | System who is designated as a special risk member by the |
807 | division in accordance with this section. Such member must be |
808 | employed as a law enforcement officer, a firefighter, or a |
809 | correctional officer and must meet certain other special |
810 | criteria as set forth in this section. |
811 | (c) Effective October 1, 1999, "special risk member" means |
812 | a member of the Florida Retirement System who is designated as a |
813 | special risk member by the division in accordance with this |
814 | section. Such member must be employed as a law enforcement |
815 | officer, a firefighter, a correctional officer, an emergency |
816 | medical technician, or a paramedic and must meet certain other |
817 | special criteria as set forth in this section. |
818 | (d)1. Effective January 1, 2001, "special risk member" |
819 | includes any member who is employed as a community-based |
820 | correctional probation officer and meets the special criteria |
821 | set forth in paragraph (3)(e). |
822 | 2. Effective January 1, 2001, "special risk member" |
823 | includes any professional health care bargaining unit or non- |
824 | unit member who is employed by the Department of Corrections or |
825 | the Department of Children and Family Services and meets the |
826 | special criteria set forth in paragraph (3)(f). |
827 | (e) Effective July 1, 2001, the term "special risk member" |
828 | includes any member who is employed as a youth custody officer |
829 | by the Department of Juvenile Justice and meets the special |
830 | criteria set forth in paragraph (3)(g). |
831 | (f) Effective August 1, 2008, "special risk member" |
832 | includes any member who meets the special criteria for continued |
833 | membership set forth in paragraph (3)(k). |
834 | (3)(2) CRITERIA.-A member, to be designated as a special |
835 | risk member, must meet the following criteria: |
836 | (a) Effective October 1, 1978, the member must be employed |
837 | as a law enforcement officer and be certified, or required to be |
838 | certified, in compliance with s. 943.1395; however, sheriffs and |
839 | elected police chiefs shall be excluded from meeting the |
840 | certification requirements of this paragraph. In addition, the |
841 | member's duties and responsibilities must include the pursuit, |
842 | apprehension, and arrest of law violators or suspected law |
843 | violators; or as of July 1, 1982, the member must be an active |
844 | member of a bomb disposal unit whose primary responsibility is |
845 | the location, handling, and disposal of explosive devices; or |
846 | the member must be the supervisor or command officer of a member |
847 | or members who have such responsibilities; provided, however, |
848 | administrative support personnel, including, but not limited to, |
849 | those whose primary duties and responsibilities are in |
850 | accounting, purchasing, legal, and personnel, shall not be |
851 | included; |
852 | (b) Effective October 1, 1978, the member must be employed |
853 | as a firefighter and be certified, or required to be certified, |
854 | in compliance with s. 633.35 and be employed solely within the |
855 | fire department of a local government employer or an agency of |
856 | state government with firefighting responsibilities. In |
857 | addition, the member's duties and responsibilities must include |
858 | on-the-scene fighting of fires; as of October 1, 2001, fire |
859 | prevention, or firefighter training; as of October 1, 2001, |
860 | direct supervision of firefighting units, fire prevention, or |
861 | firefighter training; or as of July 1, 2001, aerial firefighting |
862 | surveillance performed by fixed-wing aircraft pilots employed by |
863 | the Division of Forestry of the Department of Agriculture and |
864 | Consumer Services; or the member must be the supervisor or |
865 | command officer of a member or members who have such |
866 | responsibilities; provided, however, administrative support |
867 | personnel, including, but not limited to, those whose primary |
868 | duties and responsibilities are in accounting, purchasing, |
869 | legal, and personnel, shall not be included and further provided |
870 | that all periods of creditable service in fire prevention or |
871 | firefighter training, or as the supervisor or command officer of |
872 | a member or members who have such responsibilities, and for |
873 | which the employer paid the special risk contribution rate, |
874 | shall be included; |
875 | (c) Effective October 1, 1978, the member must be employed |
876 | as a correctional officer and be certified, or required to be |
877 | certified, in compliance with s. 943.1395. In addition, the |
878 | member's primary duties and responsibilities must be the |
879 | custody, and physical restraint when necessary, of prisoners or |
880 | inmates within a prison, jail, or other criminal detention |
881 | facility, or while on work detail outside the facility, or while |
882 | being transported; or as of July 1, 1984, the member must be the |
883 | supervisor or command officer of a member or members who have |
884 | such responsibilities; provided, however, administrative support |
885 | personnel, including, but not limited to, those whose primary |
886 | duties and responsibilities are in accounting, purchasing, |
887 | legal, and personnel, shall not be included; however, wardens |
888 | and assistant wardens, as defined by rule, shall participate in |
889 | the Special Risk Class; |
890 | (d) Effective October 1, 1999, the member must be employed |
891 | by a licensed Advance Life Support (ALS) or Basic Life Support |
892 | (BLS) employer as an emergency medical technician or a paramedic |
893 | and be certified in compliance with s. 401.27. In addition, the |
894 | member's primary duties and responsibilities must include on- |
895 | the-scene emergency medical care or as of October 1, 2001, |
896 | direct supervision of emergency medical technicians or |
897 | paramedics, or the member must be the supervisor or command |
898 | officer of one or more members who have such responsibility. |
899 | However, administrative support personnel, including, but not |
900 | limited to, those whose primary responsibilities are in |
901 | accounting, purchasing, legal, and personnel, shall not be |
902 | included; |
903 | (e) Effective January 1, 2001, the member must be employed |
904 | as a community-based correctional probation officer and be |
905 | certified, or required to be certified, in compliance with s. |
906 | 943.1395. In addition, the member's primary duties and |
907 | responsibilities must be the supervised custody, surveillance, |
908 | control, investigation, and counseling of assigned inmates, |
909 | probationers, parolees, or community controllees within the |
910 | community; or the member must be the supervisor of a member or |
911 | members who have such responsibilities. Administrative support |
912 | personnel, including, but not limited to, those whose primary |
913 | duties and responsibilities are in accounting, purchasing, legal |
914 | services, and personnel management, shall not be included; |
915 | however, probation and parole circuit and deputy circuit |
916 | administrators shall participate in the Special Risk Class; |
917 | (f) Effective January 1, 2001, the member must be employed |
918 | in one of the following classes and must spend at least 75 |
919 | percent of his or her time performing duties which involve |
920 | contact with patients or inmates in a correctional or forensic |
921 | facility or institution: |
922 | 1. Dietitian (class codes 5203 and 5204); |
923 | 2. Public health nutrition consultant (class code 5224); |
924 | 3. Psychological specialist (class codes 5230 and 5231); |
925 | 4. Psychologist (class code 5234); |
926 | 5. Senior psychologist (class codes 5237 and 5238); |
927 | 6. Regional mental health consultant (class code 5240); |
928 | 7. Psychological Services Director-DCF (class code 5242); |
929 | 8. Pharmacist (class codes 5245 and 5246); |
930 | 9. Senior pharmacist (class codes 5248 and 5249); |
931 | 10. Dentist (class code 5266); |
932 | 11. Senior dentist (class code 5269); |
933 | 12. Registered nurse (class codes 5290 and 5291); |
934 | 13. Senior registered nurse (class codes 5292 and 5293); |
935 | 14. Registered nurse specialist (class codes 5294 and |
936 | 5295); |
937 | 15. Clinical associate (class codes 5298 and 5299); |
938 | 16. Advanced registered nurse practitioner (class codes |
939 | 5297 and 5300); |
940 | 17. Advanced registered nurse practitioner specialist |
941 | (class codes 5304 and 5305); |
942 | 18. Registered nurse supervisor (class codes 5306 and |
943 | 5307); |
944 | 19. Senior registered nurse supervisor (class codes 5308 |
945 | and 5309); |
946 | 20. Registered nursing consultant (class codes 5312 and |
947 | 5313); |
948 | 21. Quality management program supervisor (class code |
949 | 5314); |
950 | 22. Executive nursing director (class codes 5320 and |
951 | 5321); |
952 | 23. Speech and hearing therapist (class code 5406); or |
953 | 24. Pharmacy manager (class code 5251); |
954 | (g) Effective July 1, 2001, the member must be employed as |
955 | a youth custody officer and be certified, or required to be |
956 | certified, in compliance with s. 943.1395. In addition, the |
957 | member's primary duties and responsibilities must be the |
958 | supervised custody, surveillance, control, investigation, |
959 | apprehension, arrest, and counseling of assigned juveniles |
960 | within the community; |
961 | (h) Effective October 1, 2005, through June 30, 2008, the |
962 | member must be employed by a law enforcement agency or medical |
963 | examiner's office in a forensic discipline recognized by the |
964 | International Association for Identification and must qualify |
965 | for active membership in the International Association for |
966 | Identification. The member's primary duties and responsibilities |
967 | must include the collection, examination, preservation, |
968 | documentation, preparation, or analysis of physical evidence or |
969 | testimony, or both, or the member must be the direct supervisor, |
970 | quality management supervisor, or command officer of one or more |
971 | individuals with such responsibility. Administrative support |
972 | personnel, including, but not limited to, those whose primary |
973 | responsibilities are clerical or in accounting, purchasing, |
974 | legal, and personnel, shall not be included; |
975 | (i) Effective July 1, 2008, the member must be employed by |
976 | the Department of Law Enforcement in the crime laboratory or by |
977 | the Division of State Fire Marshal in the forensic laboratory in |
978 | one of the following classes: |
979 | 1. Forensic technologist (class code 8459); |
980 | 2. Crime laboratory technician (class code 8461); |
981 | 3. Crime laboratory analyst (class code 8463); |
982 | 4. Senior crime laboratory analyst (class code 8464); |
983 | 5. Crime laboratory analyst supervisor (class code 8466); |
984 | 6. Forensic chief (class code 9602); or |
985 | 7. Forensic services quality manager (class code 9603); |
986 | (j) Effective July 1, 2008, the member must be employed by |
987 | a local government law enforcement agency or medical examiner's |
988 | office and must spend at least 65 percent of his or her time |
989 | performing duties that involve the collection, examination, |
990 | preservation, documentation, preparation, or analysis of human |
991 | tissues or fluids or physical evidence having potential |
992 | biological, chemical, or radiological hazard or contamination, |
993 | or use chemicals, processes, or materials that may have |
994 | carcinogenic or health-damaging properties in the analysis of |
995 | such evidence, or the member must be the direct supervisor of |
996 | one or more individuals having such responsibility. If a special |
997 | risk member changes to another position within the same agency, |
998 | he or she must submit a complete application as provided in |
999 | paragraph (4)(3)(a); or |
1000 | (k) The member must have already qualified for and be |
1001 | actively participating in special risk membership under |
1002 | paragraph (a), paragraph (b), or paragraph (c), must have |
1003 | suffered a qualifying injury as defined in this paragraph, must |
1004 | not be receiving disability retirement benefits as provided in |
1005 | s. 121.091(4), and must satisfy the requirements of this |
1006 | paragraph. |
1007 | 1. The ability to qualify for the class of membership |
1008 | defined in paragraph (2)(f) s. 121.021(15)(f) shall occur when |
1009 | two licensed medical physicians, one of whom is a primary |
1010 | treating physician of the member, certify the existence of the |
1011 | physical injury and medical condition that constitute a |
1012 | qualifying injury as defined in this paragraph and that the |
1013 | member has reached maximum medical improvement after August 1, |
1014 | 2008. The certifications from the licensed medical physicians |
1015 | must include, at a minimum, that the injury to the special risk |
1016 | member has resulted in a physical loss, or loss of use, of at |
1017 | least two of the following: left arm, right arm, left leg, or |
1018 | right leg; and: |
1019 | a. That this physical loss or loss of use is total and |
1020 | permanent, except in the event that the loss of use is due to a |
1021 | physical injury to the member's brain, in which event the loss |
1022 | of use is permanent with at least 75-percent loss of motor |
1023 | function with respect to each arm or leg affected. |
1024 | b. That this physical loss or loss of use renders the |
1025 | member physically unable to perform the essential job functions |
1026 | of his or her special risk position. |
1027 | c. That, notwithstanding this physical loss or loss of |
1028 | use, the individual is able to perform the essential job |
1029 | functions required by the member's new position, as provided in |
1030 | subparagraph 3. |
1031 | d. That use of artificial limbs is either not possible or |
1032 | does not alter the member's ability to perform the essential job |
1033 | functions of the member's position. |
1034 | e. That the physical loss or loss of use is a direct |
1035 | result of a physical injury and not a result of any mental, |
1036 | psychological, or emotional injury. |
1037 | 2. For the purposes of this paragraph, "qualifying injury" |
1038 | means an injury sustained in the line of duty, as certified by |
1039 | the member's employing agency, by a special risk member that |
1040 | does not result in total and permanent disability as defined in |
1041 | s. 121.091(4)(b). An injury is a qualifying injury when the |
1042 | injury is a physical injury to the member's physical body |
1043 | resulting in a physical loss, or loss of use, of at least two of |
1044 | the following: left arm, right arm, left leg, or right leg. |
1045 | Notwithstanding anything in this section to the contrary, an |
1046 | injury that would otherwise qualify as a qualifying injury shall |
1047 | not be considered a qualifying injury if and when the member |
1048 | ceases employment with the employer for whom he or she was |
1049 | providing special risk services on the date the injury occurred. |
1050 | 3. The new position, as described in sub-subparagraph |
1051 | 1.c., that is required for qualification as a special risk |
1052 | member under this paragraph is not required to be a position |
1053 | with essential job functions that entitle an individual to |
1054 | special risk membership. Whether a new position as described in |
1055 | sub-subparagraph 1.c. exists and is available to the special |
1056 | risk member is a decision to be made solely by the employer in |
1057 | accordance with its hiring practices and applicable law. |
1058 | 4. This paragraph does not grant or create additional |
1059 | rights for any individual to continued employment or to be hired |
1060 | or rehired by his or her employer that are not already provided |
1061 | within the Florida Statutes, the State Constitution, the |
1062 | Americans with Disabilities Act, if applicable, or any other |
1063 | applicable state or federal law. |
1064 | (4)(3) PROCEDURE FOR DESIGNATING.- |
1065 | (a)1. Any Regular Class member of the Florida Retirement |
1066 | System employed by a county, city, or special district who feels |
1067 | that his or her position he or she meets the criteria set forth |
1068 | in this section for membership in the Special Risk Class may |
1069 | request that his or her employer submit an application to the |
1070 | department requesting that the department designate him or her |
1071 | as a Special Risk Class member. Such Regular Class member shall |
1072 | complete the appropriate portions of an Application for Special |
1073 | Risk Membership provided in Form FRS-400 or Form FRS-405. If the |
1074 | employer agrees that the member meets the requirements for |
1075 | Special Risk Class membership, the employer shall certify and |
1076 | submit an application as set forth in this section and submit a |
1077 | copy of the current official job description of the member's |
1078 | duties showing the percentage of time spent performing each duty |
1079 | and a copy of a personnel action form showing the effective date |
1080 | of membership in that position to the department on in behalf of |
1081 | the employee containing a certification that the member meets |
1082 | the criteria for special risk membership set forth in this |
1083 | section and such other supporting documentation as may be |
1084 | required by administrative rule. The department shall, within 90 |
1085 | days, either designate or refuse to designate the member as a |
1086 | special risk member. |
1087 | 2. Upon receipt of the completed application, proof of |
1088 | certification, and supporting documentation, the department |
1089 | shall determine if the member meets the requirements for Special |
1090 | Risk Class membership. If the requirements are met, the |
1091 | department shall approve the member for Special Risk Class |
1092 | membership. The employer shall certify to the department any |
1093 | changes to the duties and responsibilities of a Special Risk |
1094 | Class member. The department shall review the documentation for |
1095 | changes to duties and responsibilities and either continue the |
1096 | approval of Special Risk Class membership or reclassify the |
1097 | member to Regular Class membership. |
1098 | 3. If the employer refuses to certify the member's |
1099 | application for Special Risk Class membership, the employer |
1100 | shall notify the member of the employer's refusal to certify and |
1101 | the reasons for the refusal. If the employer declines to submit |
1102 | the member's application to the department, or if the department |
1103 | does not designate the member to the as a Special Risk Class, or |
1104 | the department removes the member from the Special Risk Class |
1105 | member, the member or the employer may appeal to the State |
1106 | Retirement Commission, as provided in s. 121.23, for designation |
1107 | as a Special Risk Class member. A member who receives a final |
1108 | affirmative ruling pursuant to such appeal for Special Risk |
1109 | Class membership shall have Special Risk Class membership |
1110 | retroactive to the date such member would have had Special Risk |
1111 | Class membership had such membership been approved by the |
1112 | employer and the department, as determined by the department, |
1113 | and the employer contributions shall be paid in full within 1 |
1114 | year after such final ruling. |
1115 | (b)1. Applying the criteria set forth in this section, the |
1116 | Department of Management Services shall specify which current |
1117 | and newly created classes of positions under the uniform |
1118 | classification plan established pursuant to chapter 110 entitle |
1119 | the incumbents of positions in those classes to membership in |
1120 | the Special Risk Class. Only employees employed in the classes |
1121 | so specified shall be special risk members. |
1122 | 2. When a class is not specified by the department as |
1123 | provided in subparagraph 1., the employing agency may petition |
1124 | the State Retirement Commission for approval in accordance with |
1125 | s. 121.23. |
1126 | (5)(4) REMOVAL OF SPECIAL RISK CLASS MEMBERSHIP.- |
1127 | (a) Any member who is a special risk member on October 1, |
1128 | 1978, and who fails to meet the criteria for special risk |
1129 | membership established by this section shall have his or her |
1130 | special risk designation removed and thereafter shall be a |
1131 | regular member and shall earn only regular membership credit. |
1132 | The department shall have the authority to review the special |
1133 | risk designation of members to determine whether or not those |
1134 | members continue to meet the criteria for special risk |
1135 | membership. |
1136 | (b) Any member who is a special risk member on July 1, |
1137 | 2008, and who became eligible to participate under paragraph |
1138 | (3)(2)(h) but fails to meet the criteria for special risk |
1139 | membership established by paragraph (3)(2)(i) or paragraph |
1140 | (3)(2)(j) shall have his or her special risk designation removed |
1141 | and thereafter shall be a Regular Class member and earn only |
1142 | Regular Class membership credit. The department may review the |
1143 | special risk designation of members to determine whether or not |
1144 | those members continue to meet the criteria for special risk |
1145 | membership. |
1146 | (c) Any member who is a Special Risk Class member and who |
1147 | fails to meet the criteria for the Special Risk Class shall have |
1148 | his or her special risk class designation removed and thereafter |
1149 | shall be a Regular Class member and earn only Regular Class |
1150 | membership service credit. The department may review the Special |
1151 | Risk Class designation of members to determine whether or not |
1152 | those members continue to meet the criteria for Special Risk |
1153 | Class membership. |
1154 | (6)(5) CREDIT FOR PAST SERVICE.-A special risk member may |
1155 | purchase retirement credit in the Special Risk Class based upon |
1156 | past service, and may upgrade retirement credit for such past |
1157 | service, to the extent of 2 percent of the member's average |
1158 | monthly compensation as specified in s. 121.091(1)(a) for such |
1159 | service as follows: |
1160 | (a) The member may purchase special risk credit for past |
1161 | service with a city or special district which has elected to |
1162 | join the Florida Retirement System, or with a participating |
1163 | agency to which a member's governmental unit was transferred, |
1164 | merged, or consolidated as provided in s. 121.081(1)(f), if the |
1165 | member was employed with the city or special district at the |
1166 | time it commenced participating in the Florida Retirement System |
1167 | or with the governmental unit at the time of its transfer, |
1168 | merger, or consolidation with the participating agency. The |
1169 | service must satisfy the criteria set forth in subsection (3) |
1170 | (2) for special risk membership as a law enforcement officer, |
1171 | firefighter, or correctional officer; however, no certificate or |
1172 | waiver of certificate of compliance with s. 943.1395 or s. |
1173 | 633.35 shall be required for such service. |
1174 | (b) Contributions for upgrading the additional special |
1175 | risk credit pursuant to this subsection shall be equal to the |
1176 | difference in the employer and, if applicable, employee |
1177 | contributions paid and the special risk percentage rate of gross |
1178 | salary in effect at the time of purchase for the period being |
1179 | claimed, plus interest thereon at the rate of 4 percent a year |
1180 | compounded annually from the date of such service until July 1, |
1181 | 1975, and 6.5 percent a year thereafter until the date of |
1182 | payment. This past service may be purchased by the member or by |
1183 | the employer on behalf of the member. |
1184 | (7)(6) CREDIT FOR PRIOR SERVICE.-A special risk member who |
1185 | has creditable service with an employer under chapter 122 or |
1186 | chapter 321, or was employed as a correctional counselor with |
1187 | the Department of Corrections between December 1, 1970, and |
1188 | September 30, 1979, in a position which satisfies the criteria |
1189 | provided for in subsection (3) (2) for special risk membership |
1190 | except the requirement for a certificate or waiver of |
1191 | certificate, shall have those years of service counted towards |
1192 | the attainment of the normal retirement date as a special risk |
1193 | member under this chapter. The percentage value of each such |
1194 | year of creditable service under chapter 122, chapter 321, or as |
1195 | a correctional counselor shall not change as a result of the |
1196 | application of this subsection. A special risk member who has |
1197 | taken a refund of contributions for such creditable service |
1198 | under chapter 122 or chapter 321 and has reclaimed it as prior |
1199 | service credit under this chapter shall be permitted to have |
1200 | such creditable service counted towards the attainment of the |
1201 | normal retirement date for the Special Risk Class of membership |
1202 | under this chapter. |
1203 | (8)(7) SPECIAL RISK ADMINISTRATIVE SUPPORT CLASS RETENTION |
1204 | OF SPECIAL RISK NORMAL RETIREMENT DATE.- |
1205 | (a) A special risk member who is moved or reassigned to a |
1206 | nonspecial risk law enforcement, firefighting, correctional, or |
1207 | emergency medical care administrative support position with the |
1208 | same agency, or who is subsequently employed in such a position |
1209 | with any law enforcement, firefighting, correctional, or |
1210 | emergency medical care agency under the Florida Retirement |
1211 | System, shall participate in the Special Risk Administrative |
1212 | Support Class and shall earn credit for such service at the same |
1213 | percentage rate as that earned by a regular member. |
1214 | Notwithstanding the provisions of subsection (5) (4), service in |
1215 | such an administrative support position shall, for purposes of |
1216 | s. 121.091, apply toward satisfaction of the special risk normal |
1217 | retirement date, as defined in s. 121.021(29)(b), provided that, |
1218 | while in such position, the member remains certified as a law |
1219 | enforcement officer, firefighter, correctional officer, |
1220 | emergency medical technician, or paramedic; remains subject to |
1221 | reassignment at any time to a position qualifying for special |
1222 | risk membership; and completes an aggregate of 6 or more years |
1223 | of service as a designated special risk member prior to |
1224 | retirement. |
1225 | (b) Upon application by a member, the provisions of this |
1226 | subsection shall apply, with respect to such member, |
1227 | retroactively to October 1, 1978, provided that the member was |
1228 | removed from the Special Risk Class effective October 1, 1978, |
1229 | due to a change in special risk criteria as a result of the |
1230 | enactment of chapter 78-308, Laws of Florida, or was reassigned |
1231 | or employed for training or career development or to fill a |
1232 | critical agency need. |
1233 | (c) The department shall adopt such rules as are required |
1234 | to administer this subsection. |
1235 | (d) Notwithstanding any provision of this subsection to |
1236 | the contrary, this subsection does not apply to any special risk |
1237 | member who qualifies for continued membership pursuant to the |
1238 | provisions of paragraph (3)(2)(k). |
1239 | (9)(8) RESTORATION OF SPECIAL RISK CREDIT FOR SPECIFIED |
1240 | PERIOD OF EMPLOYMENT.-A special risk member who was removed from |
1241 | the Special Risk Class effective October 1978, for the sole |
1242 | reason that he or she did not possess the required certificate |
1243 | or temporary waiver of certificate, and who obtained |
1244 | certification and was approved for special risk membership on or |
1245 | before June 30, 1982, shall be permitted to have special risk |
1246 | credit restored for that period upon: |
1247 | (a) Certification by his or her employer that all |
1248 | requirements for special risk membership except the requirement |
1249 | for certification or temporary waiver of certification were met; |
1250 | and |
1251 | (b) Payment of contributions equal to the difference in |
1252 | the contributions that were paid during the period and the |
1253 | contributions required for special risk members during that |
1254 | period, plus 6.5 percent interest thereon, compounded each June |
1255 | 30 from date of service until date of payment. |
1256 |
|
1257 | This credit may be purchased by the member or by the employer on |
1258 | behalf of the member. |
1259 | (10)(9) CREDIT FOR UPGRADED SERVICE.- |
1260 | (a) Any member of the Special Risk Class who has earned |
1261 | creditable service through September 30, 1999, in another |
1262 | membership class of the Florida Retirement System as an |
1263 | emergency medical technician or paramedic, which service is |
1264 | within the purview of the Special Risk Class, may purchase |
1265 | additional retirement credit to upgrade such service to Special |
1266 | Risk Class service, to the extent of the percentages of the |
1267 | member's average final compensation provided in s. |
1268 | 121.091(1)(a)2. Contributions for upgrading such service to |
1269 | Special Risk Class credit under this subsection shall be equal |
1270 | to the difference in the contributions paid and the Special Risk |
1271 | Class contribution rate as a percentage of gross salary in |
1272 | effect for the period being claimed, plus interest thereon at |
1273 | the rate of 6.5 percent a year, compounded annually until the |
1274 | date of payment. This service credit may be purchased by the |
1275 | employer on behalf of the member. |
1276 | (b) Any member of the Special Risk Class who has earned |
1277 | creditable service through September 30, 2001, in another |
1278 | membership class of the Florida Retirement System whose |
1279 | responsibilities included fire prevention or firefighter |
1280 | training, which service is within the purview of the Special |
1281 | Risk Class, may purchase additional retirement credit to upgrade |
1282 | such service to Special Risk Class service, to the extent of the |
1283 | percentages of the member's average final compensation provided |
1284 | in s. 121.091(1)(a)2. Contributions for upgrading such service |
1285 | to Special Risk Class credit under this subsection shall be |
1286 | equal to the difference in the contributions paid and the |
1287 | Special Risk Class contribution rate as a percentage of gross |
1288 | salary in effect for the period being claimed, plus interest |
1289 | thereon at the rate of 6.5 percent a year, compounded annually |
1290 | until the date of payment. This service credit may be purchased |
1291 | by the employer on behalf of the member. |
1292 | (c) Any member of the Special Risk Class who has earned |
1293 | creditable service through June 30, 2005, in another membership |
1294 | class of the Florida Retirement System in a position with the |
1295 | Department of Law Enforcement or the Division of State Fire |
1296 | Marshal and became covered by the Special Risk Class as |
1297 | described in paragraph (3)(2)(i), or with a local government law |
1298 | enforcement agency or medical examiner's office and became |
1299 | covered by the Special Risk Class as described in paragraph |
1300 | (3)(2)(j), which service is within the purview of the Special |
1301 | Risk Class, and is employed in such position on or after July 1, |
1302 | 2008, may purchase additional retirement credit to upgrade such |
1303 | service to Special Risk Class service, to the extent of the |
1304 | percentages of the member's average final compensation provided |
1305 | in s. 121.091(1)(a)2. The cost for such credit shall be an |
1306 | amount representing the actuarial accrued liability for the |
1307 | difference in accrual value during the affected period of |
1308 | service. The cost shall be calculated using the discount rate |
1309 | and other relevant actuarial assumptions that were used to value |
1310 | the Florida Retirement System Pension defined benefit Plan |
1311 | liabilities in the most recent actuarial valuation. The division |
1312 | shall ensure that the transfer sum is prepared using a formula |
1313 | and methodology certified by an enrolled actuary. The cost must |
1314 | be paid immediately upon notification by the division. The local |
1315 | government employer may purchase the upgraded service credit on |
1316 | behalf of the member if the member has been employed by that |
1317 | employer for at least 3 years. |
1318 | Section 7. Paragraphs (a) and (d) of subsection (4), |
1319 | paragraph (b) of subsection (7), and subsection (10) of section |
1320 | 121.052, Florida Statutes, are amended, present paragraph (c) of |
1321 | subsection (7) of that section is redesignated as paragraph (d), |
1322 | and a new paragraph (c) is added to that subsection, to read: |
1323 | 121.052 Membership class of elected officers.- |
1324 | (4) PARTICIPATION BY ELECTED OFFICERS SERVING A SHORTENED |
1325 | TERM DUE TO APPORTIONMENT, FEDERAL INTERVENTION, ETC.- |
1326 | (a) Any duly elected officer whose term of office was |
1327 | shortened by legislative or judicial apportionment pursuant to |
1328 | the provisions of s. 16, Art. III of the State Constitution may, |
1329 | after the term of office to which he or she was elected is |
1330 | completed, pay into the System Trust Fund the amount of |
1331 | contributions that would have been made by the officer or the |
1332 | officer's employer on his or her behalf, plus 4 percent interest |
1333 | compounded annually from the date he or she left office until |
1334 | July 1, 1975, and 6.5 percent interest compounded annually |
1335 | thereafter, and may receive service credit for the length of |
1336 | time the officer would have served if such term had not been |
1337 | shortened by apportionment. |
1338 | (d)1. Any justice or judge, or any retired justice or |
1339 | judge who retired before July 1, 1993, who has attained the age |
1340 | of 70 years and who is prevented under s. 8, Art. V of the State |
1341 | Constitution from completing his or her term of office because |
1342 | of age may elect to purchase credit for all or a portion of the |
1343 | months he or she would have served during the remainder of the |
1344 | term of office, but he or she may claim those months only after |
1345 | the date the service would have occurred. The justice or judge |
1346 | must pay into the System Trust Fund the amount of contributions |
1347 | that would have been made by the employer on his or her behalf |
1348 | for the period of time being claimed, plus 6.5 percent interest |
1349 | thereon compounded each June 30 from the date he or she left |
1350 | office, in order to receive service credit in this class for the |
1351 | period of time being claimed. After the date the service would |
1352 | have occurred, and upon payment of the required contributions, |
1353 | the retirement benefit of a retired justice or judge shall will |
1354 | be adjusted prospectively to include the this additional |
1355 | creditable service; however, such adjustment may be made only |
1356 | once. |
1357 | 2. Any justice or judge who does not seek election to a |
1358 | subsequent term of office because he or she would be prevented |
1359 | under s. 8, Art. V of the State Constitution from completing |
1360 | such term of office upon attaining the age of 70 years may elect |
1361 | to purchase service credit for service as a temporary judge as |
1362 | assigned by the court if the temporary assignment follows |
1363 | immediately the last full term of office served and the purchase |
1364 | is limited to the number of months of service needed to vest |
1365 | retirement benefits. To receive retirement credit for such |
1366 | temporary service beyond termination, the justice or judge must |
1367 | pay into the System Trust Fund the amount of contributions that |
1368 | would have been made by the justice or judge and the employer on |
1369 | his or her behalf had he or she continued in office for the |
1370 | period of time being claimed, plus 6.5 percent interest thereon |
1371 | compounded each June 30 from the date he or she left office. |
1372 | (7) CONTRIBUTIONS.- |
1373 | (b) The employer paying the salary of a member of the |
1374 | Elected Officers' Class shall contribute an amount as specified |
1375 | in this subsection or s. 121.71, as appropriate, which shall |
1376 | constitute the entire employer retirement contribution with |
1377 | respect to such member. The employer shall also withhold one- |
1378 | half of the entire contribution of the member required for |
1379 | social security coverage. Effective July 1, 2011, each member of |
1380 | the Elected Officers' Class shall pay employee contributions as |
1381 | specified in s. 121.71. |
1382 | (c) If a member of the Elected Officers' Class ceases to |
1383 | fill an office covered by this class for 3 calendar months for |
1384 | any reason other than retirement and has not been employed in |
1385 | any capacity with any participating employer for 3 calendar |
1386 | months, the member may receive a refund of all contributions he |
1387 | or she has made to the pension plan, subject to the restrictions |
1388 | otherwise provided in this chapter. Partial refunds are not |
1389 | permitted. The refund shall not include any interest earnings on |
1390 | the contributions for a member of the pension plan. Employer |
1391 | contributions made on behalf of the member are not refundable. A |
1392 | member may not receive a refund of employee contributions if a |
1393 | pending or an approved qualified domestic relations order is |
1394 | filed against the member's retirement account. By obtaining a |
1395 | refund of contributions, a member waives all rights under the |
1396 | Florida Retirement System and the health insurance subsidy |
1397 | provided under s. 112.363 to the service credit represented by |
1398 | the refunded contributions, except the right to purchase his or |
1399 | her prior service credit in accordance with s. 121.081(2). |
1400 | (10) ACCRUED SERVICE VALUE.-A member of the Elected |
1401 | Officers' Class who is a Supreme Court justice, district court |
1402 | of appeal judge, circuit judge, or county court judge shall |
1403 | receive judicial retirement credit of 3 1/3 percent of average |
1404 | final compensation, and all other members shall receive elected |
1405 | officer accrual value retirement credit of 3 percent of average |
1406 | final compensation, for each year of creditable service in such |
1407 | class. |
1408 | Section 8. Paragraph (a) of subsection (7) of section |
1409 | 121.053, Florida Statutes, is amended to read: |
1410 | 121.053 Participation in the Elected Officers' Class for |
1411 | retired members.- |
1412 | (7) A member who is elected or appointed to an elective |
1413 | office and who is participating in the Deferred Retirement |
1414 | Option Program is not subject to termination as defined in s. |
1415 | 121.021, or reemployment limitations as provided in s. |
1416 | 121.091(9), until the end of his or her current term of office |
1417 | or, if the officer is consecutively elected or reelected to an |
1418 | elective office eligible for coverage under the Florida |
1419 | Retirement System, until he or she no longer holds an elective |
1420 | office, as follows: |
1421 | (a) At the end of the 60-month DROP period: |
1422 | 1. The officer's DROP account may not accrue additional |
1423 | monthly benefits, but does continue to earn interest as provided |
1424 | in s. 121.091(13). However, an officer whose DROP participation |
1425 | begins on or after July 1, 2010, may not continue to earn such |
1426 | interest. |
1427 | 2. Retirement contributions, except for unfunded actuarial |
1428 | liability and health insurance subsidy contributions required in |
1429 | ss. 121.71(5) and 121.76, are not required of the employer of |
1430 | the elected officer and additional retirement credit may not be |
1431 | earned under the Florida Retirement System. |
1432 | Section 9. Paragraphs (b) and (j) of subsection (1), |
1433 | paragraph (b) of subsection (3), and paragraphs (d) and (e) of |
1434 | subsection (6) of section 121.055, Florida Statutes, are |
1435 | amended, present paragraph (c) of subsection (3) of that section |
1436 | is redesignated as paragraph (d), and a new paragraph (c) is |
1437 | added to that subsection, to read: |
1438 | 121.055 Senior Management Service Class.-There is hereby |
1439 | established a separate class of membership within the Florida |
1440 | Retirement System to be known as the "Senior Management Service |
1441 | Class," which shall become effective February 1, 1987. |
1442 | (1) |
1443 | (b)1. Except as provided in subparagraph 2., effective |
1444 | January 1, 1990, participation in the Senior Management Service |
1445 | Class is shall be compulsory for the president of each community |
1446 | college, the manager of each participating city or county, and |
1447 | all appointed district school superintendents. Effective January |
1448 | 1, 1994, additional positions may be designated for inclusion in |
1449 | the Senior Management Service Class of the Florida Retirement |
1450 | System, provided that: |
1451 | a. Positions to be included in the class are shall be |
1452 | designated by the local agency employer. Notice of intent to |
1453 | designate positions for inclusion in the class must shall be |
1454 | published once a week for 2 consecutive weeks in a newspaper of |
1455 | general circulation published in the county or counties |
1456 | affected, as provided in chapter 50. |
1457 | b. Up to 10 nonelective full-time positions may be |
1458 | designated for each local agency employer reporting to the |
1459 | department of Management Services; for local agencies with 100 |
1460 | or more regularly established positions, additional nonelective |
1461 | full-time positions may be designated, not to exceed 1 percent |
1462 | of the regularly established positions within the agency. |
1463 | c. Each position added to the class must be a managerial |
1464 | or policymaking position filled by an employee who is not |
1465 | subject to continuing contract and serves at the pleasure of the |
1466 | local agency employer without civil service protection, and who: |
1467 | (I) Heads an organizational unit; or |
1468 | (II) Has responsibility to effect or recommend personnel, |
1469 | budget, expenditure, or policy decisions in his or her areas of |
1470 | responsibility. |
1471 | 2. In lieu of participation in the Senior Management |
1472 | Service Class, members of the Senior Management Service Class, |
1473 | pursuant to the provisions of subparagraph 1., may withdraw from |
1474 | the Florida Retirement System altogether. The decision to |
1475 | withdraw from the Florida Retirement System is shall be |
1476 | irrevocable for as long as the employee holds the such a |
1477 | position. Any service creditable under the Senior Management |
1478 | Service Class shall be retained after the member withdraws from |
1479 | the Florida Retirement System; however, additional service |
1480 | credit in the Senior Management Service Class may shall not be |
1481 | earned after such withdrawal. Such members are shall not be |
1482 | eligible to participate in the Senior Management Service |
1483 | Optional Annuity Program. |
1484 | 3. Effective January 1, 2006, through June 30, 2006, an |
1485 | employee who has withdrawn from the Florida Retirement System |
1486 | under subparagraph 2. has one opportunity to elect to |
1487 | participate in either the pension plan defined benefit program |
1488 | or the investment plan Public Employee Optional Retirement |
1489 | Program of the Florida Retirement System. |
1490 | a. If the employee elects to participate in the investment |
1491 | plan Public Employee Optional Retirement Program, membership |
1492 | shall be prospective, and the applicable provisions of s. |
1493 | 121.4501(4) shall govern the election. |
1494 | b. If the employee elects to participate in the pension |
1495 | plan defined benefit program of the Florida Retirement System, |
1496 | the employee shall, upon payment to the system trust fund of the |
1497 | amount calculated under sub-sub-subparagraph (I), receive |
1498 | service credit for prior service based upon the time during |
1499 | which the employee had withdrawn from the system. |
1500 | (I) The cost for such credit shall be an amount |
1501 | representing the actuarial accrued liability for the affected |
1502 | period of service. The cost shall be calculated using the |
1503 | discount rate and other relevant actuarial assumptions that were |
1504 | used to value the pension Florida Retirement System defined |
1505 | benefit plan liabilities in the most recent actuarial valuation. |
1506 | The calculation must shall include any service already |
1507 | maintained under the pension defined benefit plan in addition to |
1508 | the period of withdrawal. The actuarial accrued liability |
1509 | attributable to any service already maintained under the pension |
1510 | defined benefit plan shall be applied as a credit to the total |
1511 | cost resulting from the calculation. The division must shall |
1512 | ensure that the transfer sum is prepared using a formula and |
1513 | methodology certified by an actuary. |
1514 | (II) The employee must transfer a sum representing the net |
1515 | cost owed for the actuarial accrued liability in sub-sub- |
1516 | subparagraph (I) immediately following the time of such |
1517 | movement, determined assuming that attained service equals the |
1518 | sum of service in the pension plan defined benefit program and |
1519 | the period of withdrawal. |
1520 | (j) Except as may otherwise be provided, a any member of |
1521 | the Senior Management Service Class may purchase additional |
1522 | retirement credit in such class for creditable service within |
1523 | the purview of the Senior Management Service Class retroactive |
1524 | to February 1, 1987, and may upgrade retirement credit for such |
1525 | service, to the extent of 2 percent of the member's average |
1526 | monthly compensation as specified in paragraph (4)(d) for such |
1527 | service. Contributions for upgrading the additional Senior |
1528 | Management Service credit pursuant to this paragraph shall be |
1529 | equal to the difference in the employer and, if applicable, |
1530 | employee contributions paid and the Senior Management Service |
1531 | Class contribution rate as a percentage of gross salary in |
1532 | effect for the period being claimed, plus interest thereon at |
1533 | the rate of 6.5 percent a year, compounded annually until the |
1534 | date of payment. This service credit may be purchased by the |
1535 | employer on behalf of the member. |
1536 | (3) |
1537 | (b) The employer paying the salary of a member of the |
1538 | Senior Management Service Class shall contribute an amount as |
1539 | specified in this section or s. 121.71, as appropriate, which |
1540 | shall constitute the entire employer retirement contribution |
1541 | with respect to such member. The employer shall also withhold |
1542 | one-half of the entire contribution of the member required for |
1543 | social security coverage. Effective July 1, 2011, each member |
1544 | shall pay employee contributions as specified in s. 121.71. |
1545 | (c) Upon termination of employment from all participating |
1546 | employers for 3 calendar months for any reason other than |
1547 | retirement pursuant to s. 121.021(39)(c), a member may receive a |
1548 | refund of all contributions he or she has made to the pension |
1549 | plan, subject to the restrictions otherwise provided in this |
1550 | chapter. Partial refunds are not permitted. The refund shall not |
1551 | include any interest earnings on the contributions for a member |
1552 | of the pension plan. Employer contributions made on behalf of |
1553 | the member are not refundable. A member may not receive a refund |
1554 | of employee contributions if a pending or an approved qualified |
1555 | domestic relations order is filed against the member's |
1556 | retirement account. By obtaining a refund of contributions, a |
1557 | member waives all rights under the Florida Retirement System and |
1558 | the health insurance subsidy provided under s. 112.363 to the |
1559 | service credit represented by the refunded contributions, except |
1560 | the right to purchase his or her prior service credit in |
1561 | accordance with s. 121.081(2). |
1562 | (6) |
1563 | (d) Contributions.- |
1564 | 1. Through June 30, 2001, each employer shall contribute |
1565 | on behalf of each participant in the Senior Management Service |
1566 | Optional Annuity Program an amount equal to the normal cost |
1567 | portion of the employer retirement contribution which would be |
1568 | required if the participant were a Senior Management Service |
1569 | Class member of the Florida Retirement System pension plan |
1570 | defined benefit program, plus the portion of the contribution |
1571 | rate required in s. 112.363(8) that would otherwise be assigned |
1572 | to the Retiree Health Insurance Subsidy Trust Fund. Effective |
1573 | July 1, 2001, each employer shall contribute on behalf of each |
1574 | participant in the optional program an amount equal to 12.49 |
1575 | percent of the participant's gross monthly compensation. The |
1576 | department shall deduct an amount approved by the Legislature to |
1577 | provide for the administration of this program. The payment of |
1578 | the contributions to the optional program which is required by |
1579 | this subparagraph for each participant shall be made by the |
1580 | employer to the department, which shall forward the |
1581 | contributions to the designated company or companies contracting |
1582 | for payment of benefits for the participant under the program. |
1583 | 2. Each employer shall contribute on behalf of each |
1584 | participant in the Senior Management Service Optional Annuity |
1585 | Program an amount equal to the unfunded actuarial accrued |
1586 | liability portion of the employer contribution which would be |
1587 | required for members of the Senior Management Service Class in |
1588 | the Florida Retirement System. This contribution shall be paid |
1589 | to the department for transfer to the Florida Retirement System |
1590 | Trust Fund. |
1591 | 3. An Optional Annuity Program Trust Fund shall be |
1592 | established in the State Treasury and administered by the |
1593 | department to make payments to provider companies on behalf of |
1594 | the optional annuity program participants, and to transfer the |
1595 | unfunded liability portion of the state optional annuity program |
1596 | contributions to the Florida Retirement System Trust Fund. |
1597 | 4. Contributions required for social security by each |
1598 | employer and each participant, in the amount required for social |
1599 | security coverage as now or hereafter may be provided by the |
1600 | federal Social Security Act shall be maintained for each |
1601 | participant in the Senior Management Service retirement program |
1602 | and shall be in addition to the retirement contributions |
1603 | specified in this paragraph. |
1604 | 5. Each participant in the Senior Management Service |
1605 | Optional Annuity Program may contribute by way of salary |
1606 | reduction or deduction a percentage amount of the participant's |
1607 | gross compensation not to exceed the percentage amount |
1608 | contributed by the employer to the optional annuity program. |
1609 | Payment of the participant's contributions shall be made by the |
1610 | employer to the department, which shall forward the |
1611 | contributions to the designated company or companies contracting |
1612 | for payment of benefits for the participant under the program. |
1613 | (e) Benefits.- |
1614 | 1. Benefits under the Senior Management Service Optional |
1615 | Annuity Program are payable only to participants in the program, |
1616 | or their beneficiaries as designated by the participant in the |
1617 | contract with the provider company, and must be paid by the |
1618 | designated company in accordance with the terms of the annuity |
1619 | contract applicable to the participant. A participant must be |
1620 | terminated from all employment relationships with Florida |
1621 | Retirement System employers as provided in s. 121.021(39) to |
1622 | begin receiving the employee-funded and employer-funded benefit. |
1623 | Benefits funded by employee and employer contributions are |
1624 | payable under the terms of the contract to the participant, his |
1625 | or her beneficiary, or his or her estate, in addition to: |
1626 | a. A lump-sum payment to the beneficiary upon the death of |
1627 | the participant; |
1628 | b. A cash-out of a de minimis account upon the request of |
1629 | a former participant who has been terminated for a minimum of 6 |
1630 | calendar months from the employment that entitled him or her to |
1631 | optional annuity program participation. Such cash-out must be a |
1632 | complete liquidation of the account balance with that company |
1633 | and is subject to the Internal Revenue Code; |
1634 | c. A mandatory distribution of a de minimis account of a |
1635 | former participant who has been terminated for a minimum of 6 |
1636 | calendar months from the employment that entitled him or her to |
1637 | optional annuity program participation as authorized by the |
1638 | department; or |
1639 | d. A lump-sum direct rollover distribution whereby all |
1640 | accrued benefits, plus interest and investment earnings, are |
1641 | paid from the participant's account directly to the custodian of |
1642 | an eligible retirement plan, as defined in s. 402(c)(8)(B) of |
1643 | the Internal Revenue Code, on behalf of the participant. |
1644 | 2. Under the Senior Management Service Optional Annuity |
1645 | Program, benefits are not payable for employee hardships, |
1646 | unforeseeable emergencies, loans, medical expenses, educational |
1647 | expenses, purchase of a principal residence, payments necessary |
1648 | to prevent eviction or foreclosure on an employee's principal |
1649 | residence, or any other reason prior to termination from all |
1650 | employment relationships with participating employers, as |
1651 | provided in s. 121.021(39). |
1652 | 3.2. The benefits payable to any person under the Senior |
1653 | Management Service Optional Annuity Program, and any |
1654 | contribution accumulated under such program, are not subject to |
1655 | assignment, execution, or attachment or to any legal process |
1656 | whatsoever. |
1657 | 4.3. Except as provided in subparagraph 5. 4., a |
1658 | participant who terminates employment and receives a |
1659 | distribution, including a rollover or trustee-to-trustee |
1660 | transfer, funded by employer contributions shall be deemed to be |
1661 | retired from a state-administered retirement system if the |
1662 | participant is subsequently employed with an employer that |
1663 | participates in the Florida Retirement System. |
1664 | 5.4. A participant who receives optional annuity program |
1665 | benefits funded by employee and employer contributions as a |
1666 | mandatory distribution of a de minimis account authorized by the |
1667 | department is not considered a retiree. |
1668 |
|
1669 | As used in this paragraph, a "de minimis account" means an |
1670 | account with a provider company containing employee and employer |
1671 | contributions and accumulated earnings of not more than $5,000 |
1672 | made under this chapter. |
1673 | Section 10. Subsections (2) and (5) and paragraph (c) of |
1674 | subsection (6) of section 121.071, Florida Statutes, are |
1675 | amended, present paragraph (d) of subsection (6) is redesignated |
1676 | as paragraph (e), and a new paragraph (d) is added to that |
1677 | subsection, to read: |
1678 | 121.071 Contributions.-Contributions to the system shall |
1679 | be made as follows: |
1680 | (2)(a) Effective January 1, 1975, or October 1, 1975, as |
1681 | applicable, and through June 30, 2011, each employer shall |
1682 | accomplish the contribution required by subsection (1) by a |
1683 | procedure in which no employee's gross salary shall be reduced. |
1684 | Effective July 1, 2011, each employee and employer shall pay |
1685 | retirement contributions as specified in s. 121.71. |
1686 | (b) Upon termination of employment from all participating |
1687 | employers for 3 calendar months for any reason other than |
1688 | retirement pursuant to s. 121.021(39)(c), a member may receive |
1689 | shall be entitled to a full refund of all the contributions he |
1690 | or she has made to the pension prior or subsequent to |
1691 | participation in the noncontributory plan, subject to the |
1692 | restrictions otherwise provided in this chapter. Partial refunds |
1693 | are not permitted. The refund shall not include any interest |
1694 | earnings on the contributions for a member of the pension plan. |
1695 | Employer contributions made on behalf of the member are not |
1696 | refundable. A member may not receive a refund of employee |
1697 | contributions if a pending or an approved qualified domestic |
1698 | relations order is filed against his or her retirement account. |
1699 | By obtaining a refund of contributions, a member waives all |
1700 | rights under the Florida Retirement System and the health |
1701 | insurance subsidy to the service credit represented by the |
1702 | refunded contributions, except the right to purchase his or her |
1703 | prior service credit in accordance with s. 121.081(2). |
1704 | (5) Contributions made in accordance with subsections (1), |
1705 | (2), (3), and (4), and s. 121.71 shall be paid by the employer |
1706 | into the system trust funds in accordance with rules adopted by |
1707 | the administrator pursuant to chapter 120, except as may be |
1708 | otherwise specified herein. Effective July 1, 2002, |
1709 | contributions paid under subsections (1) and (4) and |
1710 | accompanying payroll data are due and payable no later than the |
1711 | 5th working day of the month immediately following the month |
1712 | during which the payroll period ended. |
1713 | (6) |
1714 | (c) By obtaining a refund of contributions, a member |
1715 | waives all rights under the Florida Retirement System and the |
1716 | health insurance subsidy as provided in s. 112.363 to the |
1717 | service credit represented by the refunded contributions, except |
1718 | the right to purchase his or her prior service credit in |
1719 | accordance with s. 121.081(2). |
1720 | (d) If a member or former member of the pension plan |
1721 | receives an invalid refund from the Florida Retirement System |
1722 | Trust Fund, such person must repay the full amount of the |
1723 | invalid refund, plus interest at 6.5 percent compounded annually |
1724 | on each June 30 from the date of refund until full payment is |
1725 | made to the trust fund. The invalid refund must be repaid before |
1726 | the member retires or, if applicable, transfers to the |
1727 | investment plan. |
1728 | Section 11. Paragraphs (b) and (c) of subsection (1) and |
1729 | subsection (2) of section 121.081, Florida Statutes, are amended |
1730 | to read: |
1731 | 121.081 Past service; prior service; contributions.- |
1732 | Conditions under which past service or prior service may be |
1733 | claimed and credited are: |
1734 | (1) |
1735 | (b) Past service earned after January 1, 1975, may be |
1736 | claimed by officers or employees of a municipality, metropolitan |
1737 | planning organization, charter school, charter technical career |
1738 | center, or special district who become a covered group under |
1739 | this system. The governing body of a covered group may elect to |
1740 | provide benefits for past service earned after January 1, 1975, |
1741 | in accordance with this chapter, and the cost for such past |
1742 | service is established by applying the following formula: The |
1743 | employer shall contribute an amount equal to the employer |
1744 | contribution rate in effect at the time the service was earned |
1745 | and, if applicable, the employee contribution rate, multiplied |
1746 | by the employee's gross salary for each year of past service |
1747 | claimed, plus 6.5-percent interest thereon, compounded annually, |
1748 | figured on each year of past service, with interest compounded |
1749 | from date of annual salary earned until date of payment. |
1750 | (c) If an employer joins the Florida Retirement System |
1751 | prior to July 1, 2011, and does Should the employer not elect to |
1752 | provide past service for the member at the time of joining, then |
1753 | the member may claim and pay for the service as provided in |
1754 | same, based on paragraphs (a) and (b). |
1755 | (2) Prior service, as defined in s. 121.021(19), may be |
1756 | claimed as creditable service under the Florida Retirement |
1757 | System after a member has been reemployed for 1 complete year of |
1758 | creditable service within a period of 12 consecutive months, |
1759 | except as provided in paragraph (c). Service performed as a |
1760 | participant of the optional retirement program for the State |
1761 | University System under s. 121.35 or the Senior Management |
1762 | Service Optional Annuity Program under s. 121.055 may be used to |
1763 | satisfy the reemployment requirement of 1 complete year of |
1764 | creditable service. The member shall not be permitted to make |
1765 | any contributions for prior service until after completion of |
1766 | the 1 year of creditable service. If a member does not wish to |
1767 | claim credit for all of his or her prior service, the service |
1768 | the member claims must be the most recent period of service. The |
1769 | required contributions for claiming the various types of prior |
1770 | service are: |
1771 | (a) For prior service performed prior to the date the |
1772 | system becomes noncontributory for the member and for which the |
1773 | member had credit under one of the existing retirement systems |
1774 | and received a refund of contributions upon termination of |
1775 | employment, the member shall contribute 4 percent of all salary |
1776 | received during the period being claimed, plus 4-percent |
1777 | interest compounded annually from date of refund until July 1, |
1778 | 1975, and 6.5-percent interest compounded annually thereafter, |
1779 | until full payment is made to the Retirement Trust Fund, and |
1780 | shall receive credit in the Regular Class. A member who elected |
1781 | to transfer to the Florida Retirement System from an existing |
1782 | system may receive credit for prior service under the existing |
1783 | system if he or she was eligible under the existing system to |
1784 | claim the prior service at the time of the transfer. |
1785 | Contributions for such prior service shall be determined by the |
1786 | applicable provisions of the system under which the prior |
1787 | service is claimed and shall be paid by the member, with |
1788 | matching contributions paid by the employer at the time the |
1789 | service was performed. Effective July 1, 1978, the account of a |
1790 | person who terminated under s. 238.05(3) may not be charged |
1791 | interest for contributions that remained on deposit in the |
1792 | Annuity Savings Trust Fund established under chapter 238, upon |
1793 | retirement under this chapter or chapter 238. |
1794 | (b) For prior service performed prior to the date the |
1795 | system becomes noncontributory for the member and for which the |
1796 | member had credit under the Florida Retirement System and |
1797 | received a refund of contributions upon termination of |
1798 | employment, the member shall contribute at the rate that was |
1799 | required of him or her during the period of service being |
1800 | claimed, on all salary received during such period, plus 4- |
1801 | percent interest compounded annually from date of refund until |
1802 | July 1, 1975, and 6.5-percent interest compounded annually |
1803 | thereafter, until the full payment is made to the Retirement |
1804 | Trust Fund, and shall receive credit in the membership class in |
1805 | which the member participated during the period claimed. |
1806 | (c) For prior service as defined in s. 121.021(19)(b) and |
1807 | (c) during which no contributions were made because the member |
1808 | did not participate in a retirement system, the member shall |
1809 | contribute 14.38 percent of all salary received during such |
1810 | period or 14.38 percent of $100 per month during such period, |
1811 | whichever is greater, plus 4-percent interest compounded |
1812 | annually from the first year of service claimed until July 1, |
1813 | 1975, and 6.5-percent interest compounded annually thereafter, |
1814 | until full payment is made to the Retirement Trust Fund, and |
1815 | shall receive credit in the Regular Class. |
1816 | (d) In order to claim credit for prior service as defined |
1817 | in s. 121.021(19)(d) for which no retirement contributions were |
1818 | paid during the period of such service, the member shall |
1819 | contribute the total employee and employer contributions which |
1820 | were required to be made to the Highway Patrol Pension Trust |
1821 | Fund, as provided in chapter 321, during the period claimed, |
1822 | plus 4-percent interest compounded annually from the first year |
1823 | of service until July 1, 1975, and 6.5-percent interest |
1824 | compounded annually thereafter, until full payment is made to |
1825 | the Retirement Trust Fund. However, any governmental entity that |
1826 | which employed such member may elect to pay up to 50 percent of |
1827 | the contributions and interest required to purchase the this |
1828 | prior service credit. The service shall be credited in |
1829 | accordance with the provisions of the Highway Patrol Pension |
1830 | Plan in effect during the period claimed unless the member |
1831 | terminated and withdrew his or her retirement contributions and |
1832 | was thereafter enrolled in the State and County Officers and |
1833 | Employees' Retirement System or the Florida Retirement System, |
1834 | in which case the service shall be credited as Regular Class |
1835 | service. |
1836 | (e) For service performed under the Florida Retirement |
1837 | System after December 1, 1970, that was never reported to the |
1838 | division or the department due to error, retirement credit may |
1839 | be claimed by a member of the Florida Retirement System. The |
1840 | department shall adopt rules establishing criteria for claiming |
1841 | such credit and detailing the documentation required to |
1842 | substantiate the error. |
1843 | (f) For prior service performed on or after July 1, 2011, |
1844 | for which the member had credit under the Florida Retirement |
1845 | System and received a refund of contributions upon termination |
1846 | of employment for 3 calendar months, the member shall contribute |
1847 | at the rate that was required of him or her during the period of |
1848 | service being claimed, plus 6.5 percent interest, compounded |
1849 | annually on each June 30 from date of refund until the full |
1850 | payment is made to the Florida Retirement System Trust Fund, and |
1851 | shall receive credit in the membership class in which the member |
1852 | participated during the period claimed. |
1853 | (g)(f) The employer may not be required to make |
1854 | contributions for prior service credit for any member, except |
1855 | that the employer shall pay the employer portion of |
1856 | contributions for any legislator who elects to withdraw from the |
1857 | Florida Retirement System and later rejoins the system and pays |
1858 | any employee contributions required in accordance with s. |
1859 | 121.052(3)(d). |
1860 | Section 12. Subsection (1), paragraph (a) of subsection |
1861 | (3), paragraphs (a) and (c) of subsection (5), paragraph (d) of |
1862 | subsection (9), and paragraph (a) of subsection (13) of section |
1863 | 121.091, Florida Statutes, are amended, and paragraph (l) is |
1864 | added to subsection (13) of that section, to read: |
1865 | 121.091 Benefits payable under the system.-Benefits may |
1866 | not be paid under this section unless the member has terminated |
1867 | employment as provided in s. 121.021(39)(a) or begun |
1868 | participation in the Deferred Retirement Option Program as |
1869 | provided in subsection (13), and a proper application has been |
1870 | filed in the manner prescribed by the department. The department |
1871 | may cancel an application for retirement benefits when the |
1872 | member or beneficiary fails to timely provide the information |
1873 | and documents required by this chapter and the department's |
1874 | rules. The department shall adopt rules establishing procedures |
1875 | for application for retirement benefits and for the cancellation |
1876 | of such application when the required information or documents |
1877 | are not received. |
1878 | (1) NORMAL RETIREMENT BENEFIT.-Upon attaining his or her |
1879 | normal retirement date, the member, upon application to the |
1880 | administrator, shall receive a monthly benefit which shall begin |
1881 | to accrue on the first day of the month of retirement and be |
1882 | payable on the last day of that month and each month thereafter |
1883 | during his or her lifetime. The normal retirement benefit, |
1884 | including any past or additional retirement credit, may not |
1885 | exceed 100 percent of the average final compensation. The amount |
1886 | of monthly benefit shall be calculated as the product of A and |
1887 | B, subject to the adjustment of C, if applicable, as set forth |
1888 | below: |
1889 | (a)1. For creditable years of Regular Class service, A is |
1890 | 1.60 percent of the member's average final compensation, up to |
1891 | the member's normal retirement date. Upon completion of the |
1892 | first year after the normal retirement date, A is 1.63 percent |
1893 | of the member's average final compensation. Following the second |
1894 | year after the normal retirement date, A is 1.65 percent of the |
1895 | member's average final compensation. Following the third year |
1896 | after the normal retirement date, and for subsequent years, A is |
1897 | 1.68 percent of the member's average final compensation. |
1898 | 2. For creditable years of special risk service, A is: |
1899 | a. Two percent of the member's average final compensation |
1900 | for all creditable years prior to October 1, 1974.; |
1901 | b. Three percent of the member's average final |
1902 | compensation for all creditable years after September 30, 1974, |
1903 | and before October 1, 1978.; |
1904 | c. Two percent of the member's average final compensation |
1905 | for all creditable years after September 30, 1978, and before |
1906 | January 1, 1989.; |
1907 | d. Two and two-tenths percent of the member's final |
1908 | monthly compensation for all creditable years after December 31, |
1909 | 1988, and before January 1, 1990.; |
1910 | e. Two and four-tenths percent of the member's average |
1911 | final compensation for all creditable years after December 31, |
1912 | 1989, and before January 1, 1991.; |
1913 | f. Two and six-tenths percent of the member's average |
1914 | final compensation for all creditable years after December 31, |
1915 | 1990, and before January 1, 1992.; |
1916 | g. Two and eight-tenths percent of the member's average |
1917 | final compensation for all creditable years after December 31, |
1918 | 1991, and before January 1, 1993.; |
1919 | h. Three percent of the member's average final |
1920 | compensation for all creditable years after December 31, 1992.; |
1921 | and |
1922 | i. Three percent of the member's average final |
1923 | compensation for all creditable years of service after September |
1924 | 30, 1978, and before January 1, 1993, for any special risk |
1925 | member who retires after July 1, 2000, or any member of the |
1926 | Special Risk Administrative Support Class entitled to retain the |
1927 | special risk normal retirement date who was a member of the |
1928 | Special Risk Class during the time period and who retires after |
1929 | July 1, 2000. |
1930 | 3. For creditable years of Senior Management Service Class |
1931 | service after January 31, 1987, A is 2 percent.; |
1932 | 4. For creditable years of Elected Officers' Class service |
1933 | as a Supreme Court Justice, district court of appeal judge, |
1934 | circuit judge, or county court judge, A is 3 1/3 percent of the |
1935 | member's average final compensation, and for all other |
1936 | creditable service in such class, A is 3 percent of average |
1937 | final compensation.; |
1938 | (b) B is the number of the member's years and any |
1939 | fractional part of a year of creditable service earned |
1940 | subsequent to November 30, 1970.; and |
1941 | (c) C is the normal retirement benefit credit brought |
1942 | forward as of November 30, 1970, by a former member of an |
1943 | existing system. Such normal retirement benefit credit shall be |
1944 | determined as the product of X and Y when X is the percentage of |
1945 | average final compensation which the member would have been |
1946 | eligible to receive if the member had attained his or her normal |
1947 | retirement date as of November 30, 1970, all in accordance with |
1948 | the existing system under which the member is covered on |
1949 | November 30, 1970, and Y is average final compensation as |
1950 | defined in s. 121.021(24). However, any member of an existing |
1951 | retirement system who is eligible to retire and who does retire, |
1952 | become disabled, or die prior to April 15, 1971, may have his or |
1953 | her retirement benefits calculated on the basis of the best 5 of |
1954 | the last 10 years of service. |
1955 | (d) A member's average final compensation shall be |
1956 | determined by formula to obtain the coverage for the 5 highest |
1957 | fiscal years' salaries, calculated as provided by rule. |
1958 | (3) EARLY RETIREMENT BENEFIT.-Upon retirement on his or |
1959 | her early retirement date, the member shall receive an immediate |
1960 | monthly benefit that shall begin to accrue on the first day of |
1961 | the month of the retirement date and be payable on the last day |
1962 | of that month and each month thereafter during his or her |
1963 | lifetime. Such benefit shall be calculated as follows: |
1964 | (a)1. For a member initially enrolled before July 1, 2011, |
1965 | the amount of each monthly payment shall be computed in the same |
1966 | manner as for a normal retirement benefit, in accordance with |
1967 | subsection (1), but shall be based on the member's average |
1968 | monthly compensation and creditable service as of the member's |
1969 | early retirement date. The benefit so computed shall be reduced |
1970 | by five-twelfths of 1 percent for each complete month by which |
1971 | the early retirement date precedes the normal retirement date of |
1972 | age 62 for a member of the Regular Class, Senior Management |
1973 | Service Class, or the Elected Officers' Class, and age 55 for a |
1974 | member of the Special Risk Class, or age 52 if a Special Risk |
1975 | member has completed 25 years of creditable service in |
1976 | accordance with s. 121.021(29)(b)1.c. 121.021(29)(b)3. |
1977 | 2. For a member initially enrolled on or after July 1, |
1978 | 2011, the amount of each monthly payment shall be computed in |
1979 | the same manner as for a normal retirement benefit, in |
1980 | accordance with subsection (1), but shall be based on the |
1981 | member's average monthly compensation and creditable service as |
1982 | of the member's early retirement date. The benefit so computed |
1983 | shall be reduced by five-twelfths of 1 percent for each complete |
1984 | month by which the early retirement date precedes the normal |
1985 | retirement date of age 65 for a member of the Regular Class, |
1986 | Senior Management Service Class, or the Elected Officers' Class, |
1987 | and age 60 for a member of the Special Risk Class, or age 57 if |
1988 | a Special Risk member has completed 30 years of creditable |
1989 | service in accordance with s. 121.021(29)(b)2.c. |
1990 | (5) TERMINATION BENEFITS.-A member whose employment is |
1991 | terminated prior to retirement retains membership rights to |
1992 | previously earned member-noncontributory service credit, and to |
1993 | member-contributory service credit, if the member leaves the |
1994 | member contributions on deposit in his or her retirement |
1995 | account. If a terminated member receives a refund of member |
1996 | contributions, such member may reinstate membership rights to |
1997 | the previously earned service credit represented by the refund |
1998 | by completing 1 year of creditable service and repaying the |
1999 | refunded member contributions, plus interest. |
2000 | (a) A member whose employment is terminated for any reason |
2001 | other than death or retirement prior to becoming vested is |
2002 | entitled to the return of his or her accumulated contributions |
2003 | as of the date of termination. Effective July 1, 2011, upon |
2004 | termination of employment from all participating employers for 3 |
2005 | calendar months for any reason other than retirement pursuant to |
2006 | s. 121.021(39)(c), a member may receive a refund of all |
2007 | contributions he or she has made to the pension plan, subject to |
2008 | the restrictions otherwise provided in this chapter. Partial |
2009 | refunds are not permitted. The refund shall not include any |
2010 | interest earnings on the contributions for a member of the |
2011 | pension plan. Employer contributions made on behalf of the |
2012 | member are not refundable. A member may not receive a refund of |
2013 | employee contributions if a pending or an approved qualified |
2014 | domestic relations order is filed against his or her retirement |
2015 | account. By obtaining a refund of contributions, a member waives |
2016 | all rights under the Florida Retirement System and the health |
2017 | insurance subsidy to the service credit represented by the |
2018 | refunded contributions, except the right to purchase his or her |
2019 | prior service credit in accordance with s. 121.081(2). |
2020 | (c) In lieu of the deferred monthly benefit provided in |
2021 | paragraph (b), the terminated member may elect to receive a |
2022 | lump-sum amount equal to his or her accumulated contributions as |
2023 | of the date of termination. Effective July 1, 2011, upon |
2024 | termination of employment from all participating employers for 3 |
2025 | calendar months for any reason other than retirement pursuant to |
2026 | s. 121.021(39)(c), a member may receive a refund of all |
2027 | contributions he or she has made to the pension plan, subject to |
2028 | the restrictions otherwise provided in this chapter. Partial |
2029 | refunds are not permitted. The refund shall not include any |
2030 | interest earnings on the contributions for a member of the |
2031 | pension plan. Employer contributions made on behalf of the |
2032 | member are not refundable. A member may not receive a refund of |
2033 | employee contributions if a pending or an approved qualified |
2034 | domestic relations order is filed against his or her retirement |
2035 | account. By obtaining a refund of contributions, a member waives |
2036 | all rights under the Florida Retirement System and the health |
2037 | insurance subsidy to the service credit represented by the |
2038 | refunded contributions, except the right to purchase his or her |
2039 | prior service credit in accordance with s. 121.081(2). |
2040 | (9) EMPLOYMENT AFTER RETIREMENT; LIMITATION.- |
2041 | (d) The provisions of this subsection apply to retirees, |
2042 | as defined in s. 121.4501(2), of the investment plan Public |
2043 | Employee Optional Retirement Program, subject to the following |
2044 | conditions: |
2045 | 1. A retiree The retirees may not be reemployed with an |
2046 | employer participating in the Florida Retirement System until |
2047 | such person has been retired for 6 calendar months. |
2048 | 2. A retiree employed in violation of this subsection and |
2049 | an employer that employs or appoints such person are jointly and |
2050 | severally liable for reimbursement of any benefits paid to the |
2051 | retirement trust fund from which the benefits were paid, |
2052 | including the Florida Retirement System Trust Fund and the |
2053 | Florida Retirement System Investment Plan Public Employee |
2054 | Optional Retirement Program Trust Fund, as appropriate. The |
2055 | employer must have a written statement from the retiree that he |
2056 | or she is not retired from a state-administered retirement |
2057 | system. |
2058 | (13) DEFERRED RETIREMENT OPTION PROGRAM.-In general, and |
2059 | subject to this section, the Deferred Retirement Option Program, |
2060 | hereinafter referred to as DROP, is a program under which an |
2061 | eligible member of the Florida Retirement System may elect to |
2062 | participate, deferring receipt of retirement benefits while |
2063 | continuing employment with his or her Florida Retirement System |
2064 | employer. The deferred monthly benefits shall accrue in the |
2065 | Florida Retirement System on behalf of the participant, plus |
2066 | interest compounded monthly, for the specified period of the |
2067 | DROP participation, as provided in paragraph (c). Upon |
2068 | termination of employment, the participant shall receive the |
2069 | total DROP benefits and begin to receive the previously |
2070 | determined normal retirement benefits. Participation in the DROP |
2071 | does not guarantee employment for the specified period of DROP. |
2072 | Participation in DROP by an eligible member beyond the initial |
2073 | 60-month period as authorized in this subsection shall be on an |
2074 | annual contractual basis for all participants. |
2075 | (a) Eligibility of member to participate in DROP.-All |
2076 | active Florida Retirement System members in a regularly |
2077 | established position, and all active members of the Teachers' |
2078 | Retirement System established in chapter 238 or the State and |
2079 | County Officers' and Employees' Retirement System established in |
2080 | chapter 122, which are consolidated within the Florida |
2081 | Retirement System under s. 121.011, are eligible to elect |
2082 | participation in DROP if: |
2083 | 1. The member is not a renewed member under s. 121.122 or |
2084 | a member of the State Community College System Optional |
2085 | Retirement Program under s. 121.051, the Senior Management |
2086 | Service Optional Annuity Program under s. 121.055, or the |
2087 | optional retirement program for the State University System |
2088 | under s. 121.35. |
2089 | 2. Except as provided in subparagraph 6., election to |
2090 | participate is made within 12 months immediately following the |
2091 | date on which the member first reaches normal retirement date, |
2092 | or, for a member who reaches normal retirement date based on |
2093 | service before he or she reaches age 62, or age 55 for Special |
2094 | Risk Class members, election to participate may be deferred to |
2095 | the 12 months immediately following the date the member attains |
2096 | age 57, or age 52 for Special Risk Class members. A member who |
2097 | delays DROP participation during the 12-month period immediately |
2098 | following his or her maximum DROP deferral date, except as |
2099 | provided in subparagraph 6., loses a month of DROP participation |
2100 | for each month delayed. A member who fails to make an election |
2101 | within the 12-month limitation period forfeits all rights to |
2102 | participate in DROP. The member shall advise his or her employer |
2103 | and the division in writing of the date DROP begins. The |
2104 | beginning date may be subsequent to the 12-month election period |
2105 | but must be within the original 60-month participation period |
2106 | provided in subparagraph (b)1. When establishing eligibility of |
2107 | the member to participate in DROP, the member may elect to |
2108 | include or exclude any optional service credit purchased by the |
2109 | member from the total service used to establish the normal |
2110 | retirement date. A member who has dual normal retirement dates |
2111 | is eligible to elect to participate in DROP after attaining |
2112 | normal retirement date in either class. |
2113 | 3. The employer of a member electing to participate in |
2114 | DROP, or employers if dually employed, shall acknowledge in |
2115 | writing to the division the date the member's participation in |
2116 | DROP begins and the date the member's employment and DROP |
2117 | participation will terminate. |
2118 | 4. Simultaneous employment of a participant by additional |
2119 | Florida Retirement System employers subsequent to the |
2120 | commencement of participation in DROP is permissible if such |
2121 | employers acknowledge in writing a DROP termination date no |
2122 | later than the participant's existing termination date or the |
2123 | maximum participation period provided in subparagraph (b)1. |
2124 | 5. A DROP participant may change employers while |
2125 | participating in DROP, subject to the following: |
2126 | a. A change of employment must take place without a break |
2127 | in service so that the member receives salary for each month of |
2128 | continuous DROP participation. If a member receives no salary |
2129 | during a month, DROP participation shall cease unless the |
2130 | employer verifies a continuation of the employment relationship |
2131 | for such participant pursuant to s. 121.021(39)(b). |
2132 | b. Such participant and new employer shall notify the |
2133 | division of the identity of the new employer on forms required |
2134 | by the division. |
2135 | c. The new employer shall acknowledge, in writing, the |
2136 | participant's DROP termination date, which may be extended but |
2137 | not beyond the maximum participation period provided in |
2138 | subparagraph (b)1., shall acknowledge liability for any |
2139 | additional retirement contributions and interest required if the |
2140 | participant fails to timely terminate employment, and is subject |
2141 | to the adjustment required in sub-subparagraph (c)5.d. |
2142 | 6. Effective July 1, 2001, for instructional personnel as |
2143 | defined in s. 1012.01(2), election to participate in DROP may be |
2144 | made at any time following the date on which the member first |
2145 | reaches normal retirement date. The member shall advise his or |
2146 | her employer and the division in writing of the date on which |
2147 | DROP begins. When establishing eligibility of the member to |
2148 | participate in DROP for the 60-month participation period |
2149 | provided in subparagraph (b)1., the member may elect to include |
2150 | or exclude any optional service credit purchased by the member |
2151 | from the total service used to establish the normal retirement |
2152 | date. A member who has dual normal retirement dates is eligible |
2153 | to elect to participate in either class. |
2154 | 7. The effective date of DROP participation of a DROP |
2155 | participant is prior to July 1, 2011. |
2156 | (l) Closure of program to new participants.-Effective July |
2157 | 1, 2011, DROP is closed to new participants. Only members whose |
2158 | DROP effective date is prior to July 1, 2011, may participate in |
2159 | DROP. |
2160 | Section 13. Subsection (1) of section 121.121, Florida |
2161 | Statutes, is amended to read: |
2162 | 121.121 Authorized leaves of absence.- |
2163 | (1) A member may purchase creditable service for up to 2 |
2164 | work years of authorized leaves of absence, including any leaves |
2165 | of absence covered under the Family Medical Leave Act, if: |
2166 | (a) The member has completed a minimum of 6 years of |
2167 | creditable service, excluding periods for which a leave of |
2168 | absence was authorized; |
2169 | (b) The leave of absence is authorized in writing by the |
2170 | employer of the member and approved by the administrator; |
2171 | (c) The member returns to active employment performing |
2172 | service with a Florida Retirement System employer in a regularly |
2173 | established position immediately upon termination of the leave |
2174 | of absence and remains on the employer's payroll for 1 calendar |
2175 | month, except that a member who retires on disability while on a |
2176 | medical leave of absence may shall not be required to return to |
2177 | employment. A member whose work year is less than 12 months and |
2178 | whose leave of absence terminates between school years is |
2179 | eligible to receive credit for the leave of absence if as long |
2180 | as he or she returns to the employment of his or her employer at |
2181 | the beginning of the next school year and remains on the |
2182 | employer's payroll for 1 calendar month; and |
2183 | (d) The member makes the required contributions for |
2184 | service credit during the leave of absence, which shall be 8 |
2185 | percent until January 1, 1975, and 9 percent thereafter of his |
2186 | or her rate of monthly compensation in effect immediately prior |
2187 | to the commencement of such leave for each month of such period, |
2188 | plus 4 percent interest until July 1, 1975, and 6.5 percent |
2189 | interest thereafter on such contributions, compounded annually |
2190 | each June 30 from the due date of the contribution to date of |
2191 | payment. Effective July 1, 1980, any leave of absence purchased |
2192 | pursuant to this section shall be at the contribution rates |
2193 | specified in s. 121.071 or s. 121.71 in effect at the time the |
2194 | leave is granted for the class of membership from which the |
2195 | leave of absence was granted; however, any member who purchased |
2196 | leave-of-absence credit prior to July 1, 1980, for a leave of |
2197 | absence from a position in a class other than the regular |
2198 | membership class, may pay the appropriate additional |
2199 | contributions plus compound interest thereon and receive |
2200 | creditable service for such leave of absence in the membership |
2201 | class from which the member was granted the leave of absence. |
2202 |
|
2203 | Effective July 1, 2011, any leave of absence purchased by the |
2204 | member pursuant to this section shall be at the employee and |
2205 | employer contribution rates specified in s. 121.71 in effect |
2206 | during the leave for the class of membership from which the |
2207 | leave of absence was granted. |
2208 | Section 14. Section 121.125, Florida Statutes, is amended |
2209 | to read: |
2210 | 121.125 Credit for workers' compensation payment periods.- |
2211 | A member of the retirement system created by this chapter who |
2212 | has been eligible or becomes eligible to receive workers' |
2213 | compensation payments for an injury or illness occurring during |
2214 | his or her employment while a member of any state retirement |
2215 | system shall, upon return to active employment with a covered |
2216 | employer for 1 calendar month or upon approval for disability |
2217 | retirement in accordance with s. 121.091(4), receive full |
2218 | retirement credit for the period prior to such return to active |
2219 | employment or disability retirement for which the workers' |
2220 | compensation payments were received. However, a no member may |
2221 | not receive retirement credit for any such period occurring |
2222 | after the earlier of the date of maximum medical improvement as |
2223 | defined in s. 440.02 or the date termination has occurred as |
2224 | defined in s. 121.021(39). The employer of record at the time of |
2225 | the worker's compensation injury or illness shall make the |
2226 | required employee and employer retirement contributions based on |
2227 | the member's rate of monthly compensation immediately prior to |
2228 | his or her receiving workers' compensation payments for |
2229 | retirement credit received by the member. The employer of record |
2230 | at the time of the workers' compensation injury or illness shall |
2231 | be assessed by the division a penalty of 1 percent of the |
2232 | contributions on all contributions not paid on the first payroll |
2233 | report after the member becomes eligible to receive credit. This |
2234 | delinquent assessment may not be waived. |
2235 | Section 15. Section 121.161, Florida Statutes, is |
2236 | reenacted to read: |
2237 | 121.161 References to other laws include amendments.- |
2238 | References in this chapter to state or federal laws or |
2239 | agreements are intended to include such laws as they now exist |
2240 | or may hereafter be amended. |
2241 | Section 16. Paragraphs (g) and (i) of subsection (3), |
2242 | paragraph (a) of subsection (4), and subsection (5) of section |
2243 | 121.35, Florida Statutes, are amended to read: |
2244 | 121.35 Optional retirement program for the State |
2245 | University System.- |
2246 | (3) ELECTION OF OPTIONAL PROGRAM.- |
2247 | (g) An eligible employee who is a member of the Florida |
2248 | Retirement System at the time of election to participate in the |
2249 | optional retirement program shall retain all retirement service |
2250 | credit earned under the Florida Retirement System, at the rate |
2251 | earned. No Additional service credit in the Florida Retirement |
2252 | System may not shall be earned while the employee participates |
2253 | in the optional program, and nor shall the employee is not be |
2254 | eligible for disability retirement under the Florida Retirement |
2255 | System. An eligible employee may transfer from the Florida |
2256 | Retirement System to his or her accounts under the State |
2257 | University System Optional Retirement Program a sum representing |
2258 | the present value of the employee's accumulated benefit |
2259 | obligation under the defined benefit program of the Florida |
2260 | Retirement System pension plan for any service credit accrued |
2261 | from the employee's first eligible transfer date to the optional |
2262 | retirement program through the actual date of such transfer, if |
2263 | such service credit was earned in the period from July 1, 1984, |
2264 | through December 31, 1992. The present value of the employee's |
2265 | accumulated benefit obligation shall be calculated as described |
2266 | in s. 121.4501(3)(c)2. Upon such transfer, all such service |
2267 | credit previously earned under the defined benefit program of |
2268 | the Florida Retirement System pension plan during this period is |
2269 | shall be nullified for purposes of entitlement to a future |
2270 | benefit under the defined benefit program of the Florida |
2271 | Retirement System pension plan. |
2272 | (i) Effective January 1, 2008, through December 31, 2008, |
2273 | except for an employee who is a mandatory participant of the |
2274 | State University System Optional Retirement Program, an employee |
2275 | who has elected to participate in the State University System |
2276 | Optional Retirement Program shall have one opportunity, at the |
2277 | employee's discretion, to choose to transfer from this program |
2278 | to the defined benefit program of the Florida Retirement System |
2279 | pension plan or to the investment plan Public Employee Optional |
2280 | Retirement Program, subject to the terms of the applicable |
2281 | contracts of the State University System Optional Retirement |
2282 | Program. |
2283 | 1. If the employee chooses to move to the investment plan |
2284 | Public Employee Optional Retirement Program, any contributions, |
2285 | interest, and earnings creditable to the employee under the |
2286 | State University System Optional Retirement Program must shall |
2287 | be retained by the employee in the State University System |
2288 | Optional Retirement Program, and the applicable provisions of s. |
2289 | 121.4501(4) shall govern the election. |
2290 | 2. If the employee chooses to move to the pension plan |
2291 | defined benefit program of the Florida Retirement System, the |
2292 | employee shall receive service credit equal to his or her years |
2293 | of service under the State University System Optional Retirement |
2294 | Program. |
2295 | a. The cost for such credit must be in shall be an amount |
2296 | representing the actuarial accrued liability for the affected |
2297 | period of service. The cost must shall be calculated using the |
2298 | discount rate and other relevant actuarial assumptions that were |
2299 | used to value the Florida Retirement System pension defined |
2300 | benefit plan liabilities in the most recent actuarial valuation. |
2301 | The calculation must shall include any service already |
2302 | maintained under the pension defined benefit plan in addition to |
2303 | the years under the State University System Optional Retirement |
2304 | Program. The actuarial accrued liability of any service already |
2305 | maintained under the pension defined benefit plan must shall be |
2306 | applied as a credit to total cost resulting from the |
2307 | calculation. The division must shall ensure that the transfer |
2308 | sum is prepared using a formula and methodology certified by an |
2309 | enrolled actuary. |
2310 | b. The employee must transfer from his or her State |
2311 | University System Optional Retirement Program account, and from |
2312 | other employee moneys as necessary, a sum representing the |
2313 | actuarial accrued liability immediately following the time of |
2314 | such movement, determined assuming that attained service equals |
2315 | the sum of service in the pension plan defined benefit program |
2316 | and service in the State University System Optional Retirement |
2317 | Program. |
2318 | (4) CONTRIBUTIONS.- |
2319 | (a) Through June 30, 2001, each employer shall contribute |
2320 | on behalf of each participant in the optional retirement program |
2321 | an amount equal to the normal cost portion of the employer |
2322 | retirement contribution which would be required if the |
2323 | participant were a regular member of the Florida Retirement |
2324 | System pension plan defined benefit program, plus the portion of |
2325 | the contribution rate required in s. 112.363(8) that would |
2326 | otherwise be assigned to the Retiree Health Insurance Subsidy |
2327 | Trust Fund. Effective July 1, 2001, each employer shall |
2328 | contribute on behalf of each participant in the optional program |
2329 | an amount equal to 10.43 percent of the participant's gross |
2330 | monthly compensation. The department shall deduct an amount |
2331 | approved by the Legislature to provide for the administration of |
2332 | this program. The payment of the contributions to the optional |
2333 | program which is required by this paragraph for each participant |
2334 | shall be made by the employer to the department, which shall |
2335 | forward the contributions to the designated company or companies |
2336 | contracting for payment of benefits for the participant under |
2337 | the program. However, such contributions paid on behalf of an |
2338 | employee described in paragraph (3)(c) shall not be forwarded to |
2339 | a company and shall not begin to accrue interest until the |
2340 | employee has executed a contract and notified the department. |
2341 | (5) BENEFITS.- |
2342 | (a) Benefits are payable under the optional retirement |
2343 | program only to vested participants in the program, or their |
2344 | beneficiaries as designated by the participant in the contract |
2345 | with a provider company, and such benefits shall be paid only by |
2346 | the designated company in accordance with s. 403(b) of the |
2347 | Internal Revenue Code and the terms of the annuity contract or |
2348 | contracts applicable to the participant. Benefits accrue in |
2349 | individual accounts that are participant-directed, portable, and |
2350 | funded by employer contributions and the earnings thereon. The |
2351 | participant must be terminated for 3 calendar months from all |
2352 | employment relationships with all Florida Retirement System |
2353 | employers, as provided in s. 121.021(39), to begin receiving the |
2354 | employer-funded benefit. Benefits funded by employer |
2355 | contributions are payable in accordance with the following terms |
2356 | and conditions: |
2357 | 1. Benefits shall be paid only to a participant, to his or |
2358 | her beneficiaries, or to his or her estate, as designated by the |
2359 | participant. |
2360 | 2. Benefits shall be paid by the provider company or |
2361 | companies in accordance with the law, the provisions of the |
2362 | contract, and any applicable department rule or policy. |
2363 | 3. In the event of a participant's death, moneys |
2364 | accumulated by, or on behalf of, the participant, less |
2365 | withholding taxes remitted to the Internal Revenue Service, if |
2366 | any, shall be distributed to the participant's designated |
2367 | beneficiary or beneficiaries, or to the participant's estate, as |
2368 | if the participant retired on the date of death, as provided in |
2369 | paragraph (d) (c). No other death benefits are available to |
2370 | survivors of participants under the optional retirement program |
2371 | except for such benefits, or coverage for such benefits, as are |
2372 | separately afforded by the employer, at the employer's |
2373 | discretion. |
2374 | (b) Under the optional retirement program, benefits are |
2375 | not payable for employee hardships, unforeseeable emergencies, |
2376 | loans, medical expenses, educational expenses, purchase of a |
2377 | principal residence, payments necessary to prevent eviction or |
2378 | foreclosure on an employee's principal residence, or any other |
2379 | reason prior to termination from all employment relationships |
2380 | with participating employers, as provided in s. 121.021(39). |
2381 | (c)(b) Upon receipt by the provider company of a properly |
2382 | executed application for distribution of benefits, the total |
2383 | accumulated benefit shall be payable to the participant, as: |
2384 | 1. A lump-sum distribution to the participant; |
2385 | 2. A lump-sum direct rollover distribution whereby all |
2386 | accrued benefits, plus interest and investment earnings, are |
2387 | paid from the participant's account directly to an eligible |
2388 | retirement plan, as defined in s. 402(c)(8)(B) of the Internal |
2389 | Revenue Code, on behalf of the participant; |
2390 | 3. Periodic distributions; |
2391 | 4. A partial lump-sum payment whereby a portion of the |
2392 | accrued benefit is paid to the participant and the remaining |
2393 | amount is transferred to an eligible retirement plan, as defined |
2394 | in s. 402(c)(8)(B) of the Internal Revenue Code, on behalf of |
2395 | the participant; or |
2396 | 5. Such other distribution options as are provided for in |
2397 | the participant's optional retirement program contract. |
2398 | (d)(c) Survivor benefits shall be payable as: |
2399 | 1. A lump-sum distribution payable to the beneficiaries or |
2400 | to the deceased participant's estate; |
2401 | 2. An eligible rollover distribution on behalf of the |
2402 | surviving spouse of a deceased participant, whereby all accrued |
2403 | benefits, plus interest and investment earnings, are paid from |
2404 | the deceased participant's account directly to an eligible |
2405 | retirement plan, as described in s. 402(c)(8)(B) of the Internal |
2406 | Revenue Code, on behalf of the surviving spouse; |
2407 | 3. Such other distribution options as are provided for in |
2408 | the participant's optional retirement program contract; or |
2409 | 4. A partial lump-sum payment whereby a portion of the |
2410 | accrued benefit is paid to the deceased participant's surviving |
2411 | spouse or other designated beneficiaries, less withholding taxes |
2412 | remitted to the Internal Revenue Service, if any, and the |
2413 | remaining amount is transferred directly to an eligible |
2414 | retirement plan, as described in s. 402(c)(8)(B) of the Internal |
2415 | Revenue Code, on behalf of the surviving spouse. The proportions |
2416 | must be specified by the participant or the surviving |
2417 | beneficiary. |
2418 |
|
2419 | This paragraph does not abrogate other applicable provisions of |
2420 | state or federal law providing payment of death benefits. |
2421 | (e)(d) The benefits payable to any person under the |
2422 | optional retirement program, and any contribution accumulated |
2423 | under such program, shall not be subject to assignment, |
2424 | execution, or attachment or to any legal process whatsoever. |
2425 | (f)(e) A participant who chooses to receive his or her |
2426 | benefits must be terminated for 3 calendar months to be eligible |
2427 | to receive benefits funded by employer contributions. A |
2428 | participant upon termination as defined in s. 121.021 must |
2429 | notify the provider company of the date he or she wishes |
2430 | benefits funded by required employee and employer contributions |
2431 | to begin and must meet termination as defined in s. 121.021 |
2432 | after the initial benefit payment or distribution. Benefits may |
2433 | be deferred until the participant chooses to make such |
2434 | application. |
2435 | (g)(f) Benefits funded by the participant's voluntary |
2436 | personal contributions may be paid out at any time and in any |
2437 | form within the limits provided in the contract between the |
2438 | participant and his or her provider company. The participant |
2439 | shall notify the provider company regarding the date and |
2440 | provisions under which he or she wants to receive the employee- |
2441 | funded portion of the plan. |
2442 | (h)(g) For purposes of this section, "retiree" means a |
2443 | former participant of the optional retirement program who has |
2444 | terminated employment and has taken a distribution as provided |
2445 | in this subsection, except for a mandatory distribution of a de |
2446 | minimis account authorized by the department. |
2447 | Section 17. Section 121.4501, Florida Statutes, is amended |
2448 | to read: |
2449 | 121.4501 Florida Retirement System Investment Plan Public |
2450 | Employee Optional Retirement Program.- |
2451 | (1) The Trustees of the State Board of Administration |
2452 | shall establish a an optional defined contribution retirement |
2453 | program called the "Florida Retirement System Investment Plan" |
2454 | or "investment plan" for members of the Florida Retirement |
2455 | System under which retirement benefits will be provided for |
2456 | eligible employees who elect to participate in the program. The |
2457 | retirement benefits to be provided for or on behalf of |
2458 | participants in such optional retirement program shall be |
2459 | provided through member-directed employee-directed investments, |
2460 | in accordance with s. 401(a) of the Internal Revenue Code and |
2461 | its related regulations. The employer and members employers |
2462 | shall make contributions contribute, as provided in this section |
2463 | and, ss. 121.571, and 121.71, to the Florida Retirement System |
2464 | Investment Plan Public Employee Optional Retirement Program |
2465 | Trust Fund toward the funding of such optional benefits. |
2466 | (2) DEFINITIONS.-As used in this part, the term: |
2467 | (a) "Approved provider" or "provider" means a private |
2468 | sector company that is selected and approved by the state board |
2469 | to offer one or more investment products or services to the |
2470 | investment plan optional retirement program. The term includes a |
2471 | bundled provider that offers members participants a range of |
2472 | individually allocated or unallocated investment products and |
2473 | may offer a range of administrative and customer services, which |
2474 | may include accounting and administration of individual member |
2475 | participant benefits and contributions; individual member |
2476 | participant recordkeeping; asset purchase, control, and |
2477 | safekeeping; direct execution of the member's participant's |
2478 | instructions as to asset and contribution allocation; |
2479 | calculation of daily net asset values; direct access to member |
2480 | participant account information; periodic reporting to members |
2481 | participants, at least quarterly, on account balances and |
2482 | transactions; guidance, advice, and allocation services directly |
2483 | relating to the provider's own investment options or products, |
2484 | but only if the bundled provider complies with the standard of |
2485 | care of s. 404(a)(1)(A-B) of the Employee Retirement Income |
2486 | Security Act of 1974 (ERISA), and if providing such guidance, |
2487 | advice, or allocation services does not constitute a prohibited |
2488 | transaction under s. 4975(c)(1) of the Internal Revenue Code or |
2489 | s. 406 of ERISA, notwithstanding that such prohibited |
2490 | transaction provisions do not apply to the optional retirement |
2491 | program; a broad array of distribution options; asset |
2492 | allocation; and retirement counseling and education. Private |
2493 | sector companies include investment management companies, |
2494 | insurance companies, depositories, and mutual fund companies. |
2495 | (b) "Average monthly compensation" means one-twelfth of |
2496 | average final compensation as defined in s. 121.021. |
2497 | (c) "Covered employment" means employment in a regularly |
2498 | established position as defined in s. 121.021. |
2499 | (d)(e) "Division" means the Division of Retirement within |
2500 | the department. |
2501 | (e)(f) "Electronic means" means by telephone, if the |
2502 | required information is received on a recorded line, or through |
2503 | Internet access, if the required information is captured online. |
2504 | (f)(g) "Eligible employee" means an officer or employee, |
2505 | as defined in s. 121.021, who: |
2506 | 1. Is a member of, or is eligible for membership in, the |
2507 | Florida Retirement System, including any renewed member of the |
2508 | Florida Retirement System initially enrolled before July 1, |
2509 | 2010; or |
2510 | 2. Participates in, or is eligible to participate in, the |
2511 | Senior Management Service Optional Annuity Program as |
2512 | established under s. 121.055(6), the State Community College |
2513 | System Optional Retirement Program as established under s. |
2514 | 121.051(2)(c), or the State University System Optional |
2515 | Retirement Program established under s. 121.35. |
2516 |
|
2517 | The term does not include any member participating in the |
2518 | Deferred Retirement Option Program established under s. |
2519 | 121.091(13), a retiree of a state-administered retirement system |
2520 | initially reemployed on or after July 1, 2010, or a mandatory |
2521 | participant of the State University System Optional Retirement |
2522 | Program established under s. 121.35. |
2523 | (g)(h) "Employer" means an employer, as defined in s. |
2524 | 121.021, of an eligible employee. |
2525 | (h)(i) "Florida Retirement System Investment Plan" or |
2526 | "investment plan" "Optional retirement program" or "optional |
2527 | program" means the defined contribution program Public Employee |
2528 | Optional Retirement Program established under this part. |
2529 | (i)(d) "Florida Retirement System Pension Plan" or |
2530 | "pension plan" means the defined benefit program of the Florida |
2531 | Retirement System administered under part I of this chapter. |
2532 | "Defined benefit program" means the defined benefit program of |
2533 | the Florida Retirement System administered under part I of this |
2534 | chapter. |
2535 | (j) "Participant," "member," or "employee" means an |
2536 | eligible employee who enrolls in the investment plan optional |
2537 | program as provided in subsection (4), or a terminated Deferred |
2538 | Retirement Option Program member participant as described in |
2539 | subsection (21), or a beneficiary or alternate payee. |
2540 | (k) "Participant contributions," "member contributions," |
2541 | or "employee contributions" mean the sum of all amounts deducted |
2542 | from the salary of a member by his or her employer in accordance |
2543 | with s. 121.71(2) and credited to his or her individual account |
2544 | in the investment plan, plus any earnings on such amounts and |
2545 | any contributions specified in paragraph (5)(e). |
2546 | (l)(k) "Retiree" means a former member participant of the |
2547 | investment plan optional retirement program who has terminated |
2548 | employment and has taken any a distribution of vested employee |
2549 | or employer contributions as provided in s. 121.591, except for |
2550 | a mandatory distribution of a de minimis account authorized by |
2551 | the state board or a minimum required distribution provided by |
2552 | s. 401(a)(9) of the Internal Revenue Code. |
2553 | (m)(l) "Vested" or "vesting" means the guarantee that a |
2554 | member participant is eligible to receive a retirement benefit |
2555 | upon completion of the required years of service under the |
2556 | investment plan optional retirement program. |
2557 | (3) ELIGIBILITY; RETIREMENT SERVICE CREDIT; TRANSFER OF |
2558 | BENEFITS.- |
2559 | (a) Participation in the Public Employee Optional |
2560 | Retirement Program is limited to eligible employees. |
2561 | Participation in the optional retirement program is in lieu of |
2562 | participation in the defined benefit program of the Florida |
2563 | Retirement System. |
2564 | (a)(b) An eligible employee who is employed in a regularly |
2565 | established position by a state employer on June 1, 2002; by a |
2566 | district school board employer on September 1, 2002; or by a |
2567 | local employer on December 1, 2002, and who is a member of the |
2568 | pension plan defined benefit retirement program of the Florida |
2569 | Retirement System at the time of his or her election to |
2570 | participate in the investment plan Public Employee Optional |
2571 | Retirement Program shall retain all retirement service credit |
2572 | earned under the pension plan defined benefit retirement program |
2573 | of the Florida Retirement System as credited under the system |
2574 | and is shall be entitled to a deferred benefit upon termination, |
2575 | if eligible under the system. However, election to participate |
2576 | in the investment plan Public Employee Optional Retirement |
2577 | Program terminates the active membership of the employee in the |
2578 | pension plan defined benefit program of the Florida Retirement |
2579 | System, and the service of a member participant in the |
2580 | investment plan is Public Employee Optional Retirement Program |
2581 | shall not be creditable under the pension plan defined benefit |
2582 | retirement program of the Florida Retirement System for purposes |
2583 | of benefit accrual but is creditable shall be credited for |
2584 | purposes of vesting. |
2585 | (b)(c)1. Notwithstanding paragraph (a), an (b), each |
2586 | eligible employee who elects to participate in the investment |
2587 | plan Public Employee Optional Retirement Program and establishes |
2588 | one or more individual member participant accounts under the |
2589 | optional program may elect to transfer to the investment plan |
2590 | optional program a sum representing the present value of the |
2591 | employee's accumulated benefit obligation under the pension plan |
2592 | defined benefit retirement program of the Florida Retirement |
2593 | System. Upon such transfer, all service credit previously earned |
2594 | under the pension plan is defined benefit program of the Florida |
2595 | Retirement System shall be nullified for purposes of entitlement |
2596 | to a future benefit under the pension plan defined benefit |
2597 | program of the Florida Retirement System. A member may not |
2598 | transfer participant is precluded from transferring the |
2599 | accumulated benefit obligation balance from the pension plan |
2600 | after the time defined benefit program upon the expiration of |
2601 | the period for enrolling afforded to enroll in the investment |
2602 | plan has expired optional program. |
2603 | 1.2. For purposes of this subsection, the present value of |
2604 | the member's accumulated benefit obligation is based upon the |
2605 | member's estimated creditable service and estimated average |
2606 | final compensation under the pension plan defined benefit |
2607 | program, subject to recomputation under subparagraph 2. 3. For |
2608 | state employees enrolling under subparagraph (4)(a)1., initial |
2609 | estimates shall will be based upon creditable service and |
2610 | average final compensation as of midnight on June 30, 2002; for |
2611 | district school board employees enrolling under subparagraph |
2612 | (4)(b)1., initial estimates shall will be based upon creditable |
2613 | service and average final compensation as of midnight on |
2614 | September 30, 2002; and for local government employees enrolling |
2615 | under subparagraph (4)(c)1., initial estimates shall will be |
2616 | based upon creditable service and average final compensation as |
2617 | of midnight on December 31, 2002. The dates respectively |
2618 | specified are above shall be construed as the "estimate date" |
2619 | for these employees. The actuarial present value of the |
2620 | employee's accumulated benefit obligation shall be based on the |
2621 | following: |
2622 | a. The discount rate and other relevant actuarial |
2623 | assumptions used to value the Florida Retirement System Trust |
2624 | Fund at the time the amount to be transferred is determined, |
2625 | consistent with the factors provided in sub-subparagraphs b. and |
2626 | c. |
2627 | b. A benefit commencement age, based on the member's |
2628 | estimated creditable service as of the estimate date. |
2629 | (I) For a member initially enrolled before July 1, 2011, |
2630 | the benefit commencement age is shall be the younger of the |
2631 | following, but may shall not be younger than the member's age as |
2632 | of the estimate date: |
2633 | (A)(I) Age 62; or |
2634 | (B)(II) The age the member would attain if the member |
2635 | completed 30 years of service with an employer, assuming the |
2636 | member worked continuously from the estimate date, and |
2637 | disregarding any vesting requirement that would otherwise apply |
2638 | under the pension plan defined benefit program of the Florida |
2639 | Retirement System. |
2640 | (II) For a member initially enrolled on or after July 1, |
2641 | 2011, the benefit commencement age is the younger of the |
2642 | following, but may not be younger than the member's age as of |
2643 | the estimate date: |
2644 | (A) Age 65; or |
2645 | (B) The age the member would attain if the member |
2646 | completed 33 years of service with an employer, assuming the |
2647 | member worked continuously from the estimate date, and |
2648 | disregarding any vesting requirement that would otherwise apply |
2649 | under the pension plan. |
2650 | c.(I) For members of the Special Risk Class and for |
2651 | members of the Special Risk Administrative Support Class |
2652 | entitled to retain the special risk normal retirement date, |
2653 | initially enrolled before July 1, 2011, the benefit commencement |
2654 | age is shall be the younger of the following, but may shall not |
2655 | be younger than the member's age as of the estimate date: |
2656 | (A)(I) Age 55; or |
2657 | (B)(II) The age the member would attain if the member |
2658 | completed 25 years of service with an employer, assuming the |
2659 | member worked continuously from the estimate date, and |
2660 | disregarding any vesting requirement that would otherwise apply |
2661 | under the pension plan defined benefit program of the Florida |
2662 | Retirement System. |
2663 | (II) For members of the Special Risk Class and for members |
2664 | of the Special Risk Administrative Support Class entitled to |
2665 | retain the special risk normal retirement date, initially |
2666 | enrolled on or after July 1, 2011, the benefit commencement age |
2667 | is the younger of the following, but may not be younger than the |
2668 | member's age as of the estimate date: |
2669 | (A) Age 60; or |
2670 | (B) The age the member would attain if the member |
2671 | completed 30 years of service with an employer, assuming the |
2672 | member worked continuously from the estimate date, and |
2673 | disregarding any vesting requirement that would otherwise apply |
2674 | under the pension plan. |
2675 | d. The calculation must shall disregard vesting |
2676 | requirements and early retirement reduction factors that would |
2677 | otherwise apply under the pension plan defined benefit |
2678 | retirement program. |
2679 | 2.3. For each member participant who elects to transfer |
2680 | moneys from the pension plan defined benefit program to his or |
2681 | her account in the investment plan optional program, the |
2682 | division shall recompute the amount transferred under |
2683 | subparagraph 1. within 2. not later than 60 days after the |
2684 | actual transfer of funds based upon the member's participant's |
2685 | actual creditable service and actual final average compensation |
2686 | as of the initial date of participation in the investment plan |
2687 | optional program. If the recomputed amount differs from the |
2688 | amount transferred under subparagraph 2. by $10 or more, the |
2689 | division shall: |
2690 | a. Transfer, or cause to be transferred, from the Florida |
2691 | Retirement System Trust Fund to the member's participant's |
2692 | account in the optional program the excess, if any, of the |
2693 | recomputed amount over the previously transferred amount |
2694 | together with interest from the initial date of transfer to the |
2695 | date of transfer under this subparagraph, based upon the |
2696 | effective annual interest equal to the assumed return on the |
2697 | actuarial investment which was used in the most recent actuarial |
2698 | valuation of the system, compounded annually. |
2699 | b. Transfer, or cause to be transferred, from the member's |
2700 | participant's account to the Florida Retirement System Trust |
2701 | Fund the excess, if any, of the previously transferred amount |
2702 | over the recomputed amount, together with interest from the |
2703 | initial date of transfer to the date of transfer under this |
2704 | subparagraph, based upon 6 percent effective annual interest, |
2705 | compounded annually, pro rata based on the member's |
2706 | participant's allocation plan. |
2707 | 3. If contribution adjustments are made as a result of |
2708 | employer errors or corrections, including plan corrections, |
2709 | following recomputation of the amount transferred under |
2710 | subparagraph 1., the member is entitled to the additional |
2711 | contributions or is responsible for returning any excess |
2712 | contributions resulting from the correction. However, any return |
2713 | of such erroneous excess pretax contribution by the plan must be |
2714 | made within the period allowed by the Internal Revenue Service. |
2715 | The present value of the member's accumulated benefit obligation |
2716 | shall not be recalculated. |
2717 | 4. As directed by the member participant, the state board |
2718 | shall transfer or cause to be transferred the appropriate |
2719 | amounts to the designated accounts within. The board shall |
2720 | establish transfer procedures by rule, but the actual transfer |
2721 | shall not be later than 30 days after the effective date of the |
2722 | member's participation in the investment plan optional program |
2723 | unless the major financial markets for securities available for |
2724 | a transfer are seriously disrupted by an unforeseen event that |
2725 | which also causes the suspension of trading on any national |
2726 | securities exchange in the country where the securities were |
2727 | issued. In that event, the such 30-day period of time may be |
2728 | extended by a resolution of the state board trustees. Transfers |
2729 | are not commissionable or subject to other fees and may be in |
2730 | the form of securities or cash, as determined by the state |
2731 | board. Such securities are shall be valued as of the date of |
2732 | receipt in the member's participant's account. |
2733 | 5. If the state board or the division receives |
2734 | notification from the United States Internal Revenue Service |
2735 | that this paragraph or any portion of this paragraph will cause |
2736 | the retirement system, or a portion thereof, to be disqualified |
2737 | for tax purposes under the Internal Revenue Code, then the |
2738 | portion that will cause the disqualification does not apply. |
2739 | Upon such notice, the state board and the division shall notify |
2740 | the presiding officers of the Legislature. |
2741 | (4) PARTICIPATION; ENROLLMENT.- |
2742 | (a)1. With respect to an eligible employee who is employed |
2743 | in a regularly established position on June 1, 2002, by a state |
2744 | employer: |
2745 | a. Any such employee may elect to participate in the |
2746 | investment plan Public Employee Optional Retirement Program in |
2747 | lieu of retaining his or her membership in the pension plan |
2748 | defined benefit program of the Florida Retirement System. The |
2749 | election must be made in writing or by electronic means and must |
2750 | be filed with the third-party administrator by August 31, 2002, |
2751 | or, in the case of an active employee who is on a leave of |
2752 | absence on April 1, 2002, by the last business day of the 5th |
2753 | month following the month the leave of absence concludes. This |
2754 | election is irrevocable, except as provided in paragraph (g) |
2755 | (e). Upon making such election, the employee shall be enrolled |
2756 | as a member participant of the investment plan Public Employee |
2757 | Optional Retirement Program, the employee's membership in the |
2758 | Florida Retirement System shall be governed by the provisions of |
2759 | this part, and the employee's membership in the pension plan |
2760 | defined benefit program of the Florida Retirement System shall |
2761 | terminate. The employee's enrollment in the investment plan |
2762 | Public Employee Optional Retirement Program shall be effective |
2763 | the first day of the month for which a full month's employer |
2764 | contribution is made to the investment plan optional program. |
2765 | b. Any such employee who fails to elect to participate in |
2766 | the investment plan Public Employee Optional Retirement Program |
2767 | within the prescribed time period is deemed to have elected to |
2768 | retain membership in the pension plan defined benefit program of |
2769 | the Florida Retirement System, and the employee's option to |
2770 | elect to participate in the investment plan optional program is |
2771 | forfeited. |
2772 | 2. With respect to employees who become eligible to |
2773 | participate in the investment plan Public Employee Optional |
2774 | Retirement Program by reason of employment in a regularly |
2775 | established position with a state employer commencing after |
2776 | April 1, 2002: |
2777 | a. Any such employee shall, by default, be enrolled in the |
2778 | pension plan defined benefit retirement program of the Florida |
2779 | Retirement System at the commencement of employment, and may, by |
2780 | the last business day of the 5th month following the employee's |
2781 | month of hire, elect to participate in the investment plan |
2782 | Public Employee Optional Retirement Program. The employee's |
2783 | election must be made in writing or by electronic means and must |
2784 | be filed with the third-party administrator. The election to |
2785 | participate in the investment plan optional program is |
2786 | irrevocable, except as provided in paragraph (g) (e). |
2787 | b. If the employee files such election within the |
2788 | prescribed time period, enrollment in the investment plan is |
2789 | optional program shall be effective on the first day of |
2790 | employment. The employer retirement contributions paid through |
2791 | the month of the employee plan change shall be transferred to |
2792 | the investment optional program, and, effective the first day of |
2793 | the next month, the employer and participant must shall pay the |
2794 | applicable contributions based on the employee membership class |
2795 | in the optional program. |
2796 | c. An Any such employee who fails to elect to participate |
2797 | in the investment plan Public Employee Optional Retirement |
2798 | Program within the prescribed time period is deemed to have |
2799 | elected to retain membership in the pension plan defined benefit |
2800 | program of the Florida Retirement System, and the employee's |
2801 | option to elect to participate in the investment plan optional |
2802 | program is forfeited. |
2803 | 3. With respect to employees who become eligible to |
2804 | participate in the investment plan Public Employee Optional |
2805 | Retirement Program pursuant to s. 121.051(2)(c)3. or s. |
2806 | 121.35(3)(i), the any such employee may elect to participate in |
2807 | the investment plan Public Employee Optional Retirement Program |
2808 | in lieu of retaining his or her membership participation in the |
2809 | State Community College System Optional Retirement Program or |
2810 | the State University System Optional Retirement Program. The |
2811 | election must be made in writing or by electronic means and must |
2812 | be filed with the third-party administrator. This election is |
2813 | irrevocable, except as provided in paragraph (g) (e). Upon |
2814 | making such election, the employee shall be enrolled as a member |
2815 | in participant of the investment plan Public Employee Optional |
2816 | Retirement Program, the employee's membership in the Florida |
2817 | Retirement System shall be governed by the provisions of this |
2818 | part, and the employee's participation in the State Community |
2819 | College System Optional Retirement Program or the State |
2820 | University System Optional Retirement Program shall terminate. |
2821 | The employee's enrollment in the investment plan is Public |
2822 | Employee Optional Retirement Program shall be effective on the |
2823 | first day of the month for which a full month's employer and |
2824 | employee contribution is made to the investment plan optional |
2825 | program. |
2826 | 4. For purposes of this paragraph, "state employer" means |
2827 | any agency, board, branch, commission, community college, |
2828 | department, institution, institution of higher education, or |
2829 | water management district of the state, which participates in |
2830 | the Florida Retirement System for the benefit of certain |
2831 | employees. |
2832 | (b)1. With respect to an eligible employee who is employed |
2833 | in a regularly established position on September 1, 2002, by a |
2834 | district school board employer: |
2835 | a. Any such employee may elect to participate in the |
2836 | investment plan Public Employee Optional Retirement Program in |
2837 | lieu of retaining his or her membership in the pension plan |
2838 | defined benefit program of the Florida Retirement System. The |
2839 | election must be made in writing or by electronic means and must |
2840 | be filed with the third-party administrator by November 30, or, |
2841 | in the case of an active employee who is on a leave of absence |
2842 | on July 1, 2002, by the last business day of the 5th month |
2843 | following the month the leave of absence concludes. This |
2844 | election is irrevocable, except as provided in paragraph (g) |
2845 | (e). Upon making such election, the employee shall be enrolled |
2846 | as a member participant of the investment plan Public Employee |
2847 | Optional Retirement Program, the employee's membership in the |
2848 | Florida Retirement System shall be governed by the provisions of |
2849 | this part, and the employee's membership in the pension plan |
2850 | defined benefit program of the Florida Retirement System shall |
2851 | terminate. The employee's enrollment in the investment plan |
2852 | Public Employee Optional Retirement Program shall be effective |
2853 | the first day of the month for which a full month's employer |
2854 | contribution is made to the investment optional program. |
2855 | b. Any such employee who fails to elect to participate in |
2856 | the investment plan Public Employee Optional Retirement Program |
2857 | within the prescribed time period is deemed to have elected to |
2858 | retain membership in the pension plan defined benefit program of |
2859 | the Florida Retirement System, and the employee's option to |
2860 | elect to participate in the investment plan optional program is |
2861 | forfeited. |
2862 | 2. With respect to employees who become eligible to |
2863 | participate in the investment plan Public Employee Optional |
2864 | Retirement Program by reason of employment in a regularly |
2865 | established position with a district school board employer |
2866 | commencing after July 1, 2002: |
2867 | a. Any such employee shall, by default, be enrolled in the |
2868 | pension plan defined benefit retirement program of the Florida |
2869 | Retirement System at the commencement of employment, and may, by |
2870 | the last business day of the 5th month following the employee's |
2871 | month of hire, elect to participate in the investment plan |
2872 | Public Employee Optional Retirement Program. The employee's |
2873 | election must be made in writing or by electronic means and must |
2874 | be filed with the third-party administrator. The election to |
2875 | participate in the investment plan optional program is |
2876 | irrevocable, except as provided in paragraph (g) (e). |
2877 | b. If the employee files such election within the |
2878 | prescribed time period, enrollment in the investment plan |
2879 | optional program shall be effective on the first day of |
2880 | employment. The employer retirement contributions paid through |
2881 | the month of the employee plan change shall be transferred to |
2882 | the investment plan optional program, and, effective the first |
2883 | day of the next month, the employer shall pay the applicable |
2884 | contributions based on the employee membership class in the |
2885 | investment plan optional program. |
2886 | c. Any such employee who fails to elect to participate in |
2887 | the investment plan Public Employee Optional Retirement Program |
2888 | within the prescribed time period is deemed to have elected to |
2889 | retain membership in the pension plan defined benefit program of |
2890 | the Florida Retirement System, and the employee's option to |
2891 | elect to participate in the investment plan optional program is |
2892 | forfeited. |
2893 | 3. For purposes of this paragraph, "district school board |
2894 | employer" means any district school board that participates in |
2895 | the Florida Retirement System for the benefit of certain |
2896 | employees, or a charter school or charter technical career |
2897 | center that participates in the Florida Retirement System as |
2898 | provided in s. 121.051(2)(d). |
2899 | (c)1. With respect to an eligible employee who is employed |
2900 | in a regularly established position on December 1, 2002, by a |
2901 | local employer: |
2902 | a. Any such employee may elect to participate in the |
2903 | investment plan Public Employee Optional Retirement Program in |
2904 | lieu of retaining his or her membership in the pension plan |
2905 | defined benefit program of the Florida Retirement System. The |
2906 | election must be made in writing or by electronic means and must |
2907 | be filed with the third-party administrator by February 28, |
2908 | 2003, or, in the case of an active employee who is on a leave of |
2909 | absence on October 1, 2002, by the last business day of the 5th |
2910 | month following the month the leave of absence concludes. This |
2911 | election is irrevocable, except as provided in paragraph (g) |
2912 | (e). Upon making such election, the employee shall be enrolled |
2913 | as a participant of the investment plan Public Employee Optional |
2914 | Retirement Program, the employee's membership in the Florida |
2915 | Retirement System shall be governed by the provisions of this |
2916 | part, and the employee's membership in the pension plan defined |
2917 | benefit program of the Florida Retirement System shall |
2918 | terminate. The employee's enrollment in the investment plan |
2919 | Public Employee Optional Retirement Program shall be effective |
2920 | the first day of the month for which a full month's employer |
2921 | contribution is made to the investment plan optional program. |
2922 | b. Any such employee who fails to elect to participate in |
2923 | the investment plan Public Employee Optional Retirement Program |
2924 | within the prescribed time period is deemed to have elected to |
2925 | retain membership in the pension plan defined benefit program of |
2926 | the Florida Retirement System, and the employee's option to |
2927 | elect to participate in the investment plan optional program is |
2928 | forfeited. |
2929 | 2. With respect to employees who become eligible to |
2930 | participate in the investment plan Public Employee Optional |
2931 | Retirement Program by reason of employment in a regularly |
2932 | established position with a local employer commencing after |
2933 | October 1, 2002: |
2934 | a. Any such employee shall, by default, be enrolled in the |
2935 | pension plan defined benefit retirement program of the Florida |
2936 | Retirement System at the commencement of employment, and may, by |
2937 | the last business day of the 5th month following the employee's |
2938 | month of hire, elect to participate in the investment plan |
2939 | Public Employee Optional Retirement Program. The employee's |
2940 | election must be made in writing or by electronic means and must |
2941 | be filed with the third-party administrator. The election to |
2942 | participate in the investment plan optional program is |
2943 | irrevocable, except as provided in paragraph (g) (e). |
2944 | b. If the employee files such election within the |
2945 | prescribed time period, enrollment in the investment plan |
2946 | optional program shall be effective on the first day of |
2947 | employment. The employer retirement contributions paid through |
2948 | the month of the employee plan change shall be transferred to |
2949 | the investment plan optional program, and, effective the first |
2950 | day of the next month, the employer shall pay the applicable |
2951 | contributions based on the employee membership class in the |
2952 | investment plan optional program. |
2953 | c. Any such employee who fails to elect to participate in |
2954 | the investment plan Public Employee Optional Retirement Program |
2955 | within the prescribed time period is deemed to have elected to |
2956 | retain membership in the pension plan defined benefit program of |
2957 | the Florida Retirement System, and the employee's option to |
2958 | elect to participate in the investment plan optional program is |
2959 | forfeited. |
2960 | 3. For purposes of this paragraph, "local employer" means |
2961 | any employer not included in paragraph (a) or paragraph (b). |
2962 | (d) Contributions available for self-direction by a member |
2963 | participant who has not selected one or more specific investment |
2964 | products shall be allocated as prescribed by the state board. |
2965 | The third-party administrator shall notify the member any such |
2966 | participant at least quarterly that the member participant |
2967 | should take an affirmative action to make an asset allocation |
2968 | among the investment optional program products. |
2969 | (e) On or after July 1, 2011, a member of the pension plan |
2970 | who obtains a refund of employee contributions retains his or |
2971 | her prior plan choice upon return to employment in a regularly |
2972 | established position with a participating employer. |
2973 | (f) A member of the investment plan who takes a |
2974 | distribution of any contributions from his or her investment |
2975 | plan account is considered a retiree. Upon reemployment in a |
2976 | regularly established position with a participating employer, |
2977 | the member returns as a new hire. A retiree who is initially |
2978 | reemployed on or after July 1, 2010, is not eligible for renewed |
2979 | membership. |
2980 | (g)(e) After the period during which an eligible employee |
2981 | had the choice to elect the pension plan defined benefit program |
2982 | or the investment plan optional retirement program, or the month |
2983 | following the receipt of the eligible employee's plan election, |
2984 | if sooner, the employee shall have one opportunity, at the |
2985 | employee's discretion, to choose to move from the pension plan |
2986 | defined benefit program to the investment plan optional |
2987 | retirement program or from the investment plan optional |
2988 | retirement program to the pension plan defined benefit program. |
2989 | Eligible employees may elect to move between Florida Retirement |
2990 | System programs only if they are earning service credit in an |
2991 | employer-employee relationship consistent with s. |
2992 | 121.021(17)(b), excluding leaves of absence without pay. |
2993 | Effective July 1, 2005, such elections are effective on the |
2994 | first day of the month following the receipt of the election by |
2995 | the third-party administrator and are not subject to the |
2996 | requirements regarding an employer-employee relationship or |
2997 | receipt of contributions for the eligible employee in the |
2998 | effective month, except when the election is received by the |
2999 | third-party administrator. This paragraph is contingent upon |
3000 | approval by from the Internal Revenue Service for including the |
3001 | choice described herein within the programs offered by the |
3002 | Florida Retirement System. |
3003 | 1. If the employee chooses to move to the investment plan |
3004 | optional retirement program, the applicable provisions of |
3005 | subsection (3) this section shall govern the transfer. |
3006 | 2. If the employee chooses to move to the pension plan |
3007 | defined benefit program, the employee must transfer from his or |
3008 | her investment plan optional retirement program account, and |
3009 | from other employee moneys as necessary, a sum representing the |
3010 | present value of that employee's accumulated benefit obligation |
3011 | immediately following the time of such movement, determined |
3012 | assuming that attained service equals the sum of service in the |
3013 | pension plan defined benefit program and service in the |
3014 | investment plan optional retirement program. Benefit |
3015 | commencement occurs on the first date the employee is eligible |
3016 | for unreduced benefits, using the discount rate and other |
3017 | relevant actuarial assumptions that were used to value the |
3018 | pension defined benefit plan liabilities in the most recent |
3019 | actuarial valuation. For any employee who, at the time of the |
3020 | second election, already maintains an accrued benefit amount in |
3021 | the pension plan defined benefit program, the then-present value |
3022 | of the accrued benefit shall be deemed part of the required |
3023 | transfer amount. The division shall ensure that the transfer sum |
3024 | is prepared using a formula and methodology certified by an |
3025 | enrolled actuary. A refund of any employee contributions or |
3026 | additional member payments made which exceed the employee |
3027 | contributions that would have accrued had the member remained in |
3028 | the pension plan and not transferred to the investment plan is |
3029 | not permitted. |
3030 | 3. Notwithstanding subparagraph 2., an employee who |
3031 | chooses to move to the pension plan defined benefit program and |
3032 | who became eligible to participate in the investment plan |
3033 | optional retirement program by reason of employment in a |
3034 | regularly established position with a state employer after June |
3035 | 1, 2002; a district school board employer after September 1, |
3036 | 2002; or a local employer after December 1, 2002, must transfer |
3037 | from his or her investment plan optional retirement program |
3038 | account, and from other employee moneys as necessary, a sum |
3039 | representing the employee's actuarial accrued liability. A |
3040 | refund of any employee contributions or additional participant |
3041 | payments made which exceed the employee contributions that would |
3042 | have accrued had the member remained in the pension plan and not |
3043 | transferred to the investment plan is not permitted. |
3044 | 4. An employee's ability to transfer from the pension plan |
3045 | defined benefit program to the investment plan optional |
3046 | retirement program pursuant to paragraphs (a)-(d), and the |
3047 | ability of a current employee to have an option to later |
3048 | transfer back into the pension plan defined benefit program |
3049 | under subparagraph 2., shall be deemed a significant system |
3050 | amendment. Pursuant to s. 121.031(4), any resulting unfunded |
3051 | liability arising from actual original transfers from the |
3052 | pension plan defined benefit program to the investment plan |
3053 | optional program must be amortized within 30 plan years as a |
3054 | separate unfunded actuarial base independent of the reserve |
3055 | stabilization mechanism defined in s. 121.031(3)(f). For the |
3056 | first 25 years, a direct amortization payment may not be |
3057 | calculated for this base. During this 25-year period, the |
3058 | separate base shall be used to offset the impact of employees |
3059 | exercising their second program election under this paragraph. |
3060 | It is the intent of the Legislature that The actuarial funded |
3061 | status of the pension plan will defined benefit program not be |
3062 | affected by such second program elections in any significant |
3063 | manner, after due recognition of the separate unfunded actuarial |
3064 | base. Following the initial 25-year period, any remaining |
3065 | balance of the original separate base shall be amortized over |
3066 | the remaining 5 years of the required 30-year amortization |
3067 | period. |
3068 | 5. If the employee chooses to transfer from the investment |
3069 | plan optional retirement program to the pension plan defined |
3070 | benefit program and retains an excess account balance in the |
3071 | investment plan optional program after satisfying the buy-in |
3072 | requirements under this paragraph, the excess may not be |
3073 | distributed until the member retires from the pension plan |
3074 | defined benefit program. The excess account balance may be |
3075 | rolled over to the pension plan defined benefit program and used |
3076 | to purchase service credit or upgrade creditable service in the |
3077 | pension plan that program. |
3078 | (5) CONTRIBUTIONS.- |
3079 | (a) The employee and Each employer shall make the required |
3080 | contributions to contribute on behalf of each participant in the |
3081 | investment plan based on a percentage of the employee's gross |
3082 | monthly compensation Public Employee Optional Retirement |
3083 | Program, as provided in part III of this chapter. |
3084 | (b) Employee contributions shall be paid as provided in s. |
3085 | 121.72(2). |
3086 | (c) The state board, acting as plan fiduciary, shall |
3087 | ensure that all plan assets are held in a trust, pursuant to s. |
3088 | 401 of the Internal Revenue Code. The fiduciary shall ensure |
3089 | that such said contributions are allocated as follows: |
3090 | 1. The employer and employee contribution portion |
3091 | earmarked for member participant accounts shall be used to |
3092 | purchase interests in the appropriate investment vehicles for |
3093 | the accounts of each participant as specified by the member |
3094 | participant, or in accordance with paragraph (4)(d). |
3095 | 2. The employer contribution portion earmarked for |
3096 | administrative and educational expenses shall be transferred to |
3097 | the Florida Retirement System Investment Plan Trust Fund board. |
3098 | 3. The employer contribution portion earmarked for |
3099 | disability benefits shall be transferred to the Florida |
3100 | Retirement System Trust Fund department. |
3101 | (d)(b) The third-party administrator is Employers are |
3102 | responsible for monitoring and notifying employers of the |
3103 | participants regarding maximum contribution levels allowed for |
3104 | members permitted under the Internal Revenue Code. If a member |
3105 | participant contributes to any other tax-deferred plan, the |
3106 | member he or she is responsible for ensuring that total |
3107 | contributions made to the investment plan optional program and |
3108 | to any other such plan do not exceed federally permitted |
3109 | maximums. |
3110 | (e)(c) The investment plan Public Employee Optional |
3111 | Retirement Program may accept for deposit into member |
3112 | participant accounts contributions in the form of rollovers or |
3113 | direct trustee-to-trustee transfers by or on behalf of members |
3114 | participants, reasonably determined by the state board to be |
3115 | eligible for rollover or transfer to the investment plan |
3116 | optional retirement program pursuant to the Internal Revenue |
3117 | Code, if such contributions are made in accordance with rules as |
3118 | may be adopted by the board. Such contributions must shall be |
3119 | accounted for in accordance with any applicable Internal Revenue |
3120 | Code requirements and rules of the state board. |
3121 | (6) VESTING REQUIREMENTS.- |
3122 | (a) A member is fully and immediately vested in all |
3123 | employee contributions paid to the investment plan as provided |
3124 | in s. 121.72(2), plus interest and earnings thereon and less |
3125 | investment fees and administrative charges. |
3126 | (b)(a)1. With respect to employer contributions paid on |
3127 | behalf of the member participant to the investment plan optional |
3128 | retirement program, plus interest and earnings thereon and less |
3129 | investment fees and administrative charges, a member participant |
3130 | is vested after completing 1 work year with an employer, |
3131 | including any service while the member participant was a member |
3132 | of the pension plan defined benefit program or an optional |
3133 | retirement program authorized under s. 121.051(2)(c) or s. |
3134 | 121.055(6). |
3135 | 2. If the member participant terminates employment before |
3136 | satisfying the vesting requirements, the nonvested accumulation |
3137 | must be transferred from the member's participant's accounts to |
3138 | the state board for deposit and investment by the state board in |
3139 | its the suspense account created within the Florida Retirement |
3140 | System Investment Plan Public Employee Optional Retirement |
3141 | Program Trust Fund. If the terminated member participant is |
3142 | reemployed as an eligible employee within 5 years, the state |
3143 | board shall transfer to the member's participant's account any |
3144 | amount previously transferred from the member's participant's |
3145 | accounts to the suspense account, plus actual earnings on such |
3146 | amount while in the suspense account. |
3147 | (c)(b)1. With respect to amounts contributed by an |
3148 | employer and transferred from the pension plan defined benefit |
3149 | program to the investment plan program, plus interest and |
3150 | earnings, and less investment fees and administrative charges, a |
3151 | member participant shall be vested in the amount transferred |
3152 | upon meeting the service requirements for the member's |
3153 | participant's membership class as set forth in s. 121.021(29). |
3154 | The third-party administrator shall account for such amounts for |
3155 | each member participant. The division shall notify the member |
3156 | participant and the third-party administrator when the member |
3157 | participant has satisfied the vesting period for Florida |
3158 | Retirement System purposes. |
3159 | 2. If the member participant terminates employment before |
3160 | satisfying the vesting requirements, the nonvested accumulation |
3161 | must be transferred from the member's participant's accounts to |
3162 | the state board for deposit and investment by the state board in |
3163 | the suspense account created within the Florida Retirement |
3164 | System Investment Plan Public Employee Optional Retirement |
3165 | Program Trust Fund. If the terminated member participant is |
3166 | reemployed as an eligible employee within 5 years, the state |
3167 | board shall transfer to the member's accounts participant's |
3168 | account any amount previously transferred from the member's |
3169 | participant's accounts to the suspense account, plus the actual |
3170 | earnings on such amount while in the suspense account. |
3171 | (d)(c) Any nonvested accumulations transferred from a |
3172 | member's participant's account to the state board's suspense |
3173 | account shall be forfeited, including accompanying service |
3174 | credit, by the member participant if the member participant is |
3175 | not reemployed as an eligible employee within 5 years after |
3176 | termination. |
3177 | (e) If the member elects to receive any of his or her |
3178 | vested employee or employer contributions upon termination of |
3179 | employment as provided in s. 121.021(39)(a), except for a |
3180 | mandatory distribution of a de minimis account authorized by the |
3181 | state board or a minimum required distribution provided by s. |
3182 | 401(a)(9) of the Internal Revenue Code, the member shall forfeit |
3183 | all nonvested employer contributions, and accompanying service |
3184 | credit, paid on behalf of the member to the investment plan. |
3185 | (7) BENEFITS.-Under the investment plan, benefits must |
3186 | Public Employee Optional Retirement Program: |
3187 | (a) Benefits shall Be provided in accordance with s. |
3188 | 401(a) of the Internal Revenue Code. |
3189 | (b) Benefits shall Accrue in individual accounts that are |
3190 | member-directed participant-directed, portable, and funded by |
3191 | employer and employee contributions and earnings thereon. |
3192 | (c) Benefits shall Be payable in accordance with the |
3193 | provisions of s. 121.591. |
3194 | (8) INVESTMENT PLAN ADMINISTRATION OF PROGRAM.- |
3195 | (a) The investment plan optional retirement program shall |
3196 | be administered by the state board and affected employers. The |
3197 | state board may require oaths, by affidavit or otherwise, and |
3198 | acknowledgments from persons in connection with the |
3199 | administration of its statutory duties and responsibilities for |
3200 | the investment plan this program. An oath, by affidavit or |
3201 | otherwise, may not be required of a member an employee |
3202 | participant at the time of enrollment. Acknowledgment of an |
3203 | employee's election to participate in the program shall be no |
3204 | greater than necessary to confirm the employee's election. The |
3205 | state board shall adopt rules to carry out its statutory duties |
3206 | with respect to administering the investment plan optional |
3207 | retirement program, including establishing the roles and |
3208 | responsibilities of affected state, local government, and |
3209 | education-related employers, the state board, the department, |
3210 | and third-party contractors. The department shall adopt rules |
3211 | necessary to administer the investment plan optional program in |
3212 | coordination with the pension plan defined benefit program and |
3213 | the disability benefits available under the investment plan |
3214 | optional program. |
3215 | (a)(b)1. The state board shall select and contract with a |
3216 | one third-party administrator to provide administrative services |
3217 | if those services cannot be competitively and contractually |
3218 | provided by the division of Retirement within the Department of |
3219 | Management Services. With the approval of the state board, the |
3220 | third-party administrator may subcontract with other |
3221 | organizations or individuals to provide components of the |
3222 | administrative services. As a cost of administration, the state |
3223 | board may compensate any such contractor for its services, in |
3224 | accordance with the terms of the contract, as is deemed |
3225 | necessary or proper by the board. The third-party administrator |
3226 | may not be an approved provider or be affiliated with an |
3227 | approved provider. |
3228 | 2. These administrative services may include, but are not |
3229 | limited to, enrollment of eligible employees, collection of |
3230 | employer and employee contributions, disbursement of such |
3231 | contributions to approved providers in accordance with the |
3232 | allocation directions of members participants; services relating |
3233 | to consolidated billing; individual and collective recordkeeping |
3234 | and accounting; asset purchase, control, and safekeeping; and |
3235 | direct disbursement of funds to and from the third-party |
3236 | administrator, the division, the state board, employers, members |
3237 | participants, approved providers, and beneficiaries. This |
3238 | section does not prevent or prohibit a bundled provider from |
3239 | providing any administrative or customer service, including |
3240 | accounting and administration of individual member participant |
3241 | benefits and contributions; individual member participant |
3242 | recordkeeping; asset purchase, control, and safekeeping; direct |
3243 | execution of the member's participant's instructions as to asset |
3244 | and contribution allocation; calculation of daily net asset |
3245 | values; direct access to member participant account information; |
3246 | or periodic reporting to members participants, at least |
3247 | quarterly, on account balances and transactions, if these |
3248 | services are authorized by the state board as part of the |
3249 | contract. |
3250 | (b)1.3. The state board shall select and contract with one |
3251 | or more organizations to provide educational services. With |
3252 | approval of the state board, the organizations may subcontract |
3253 | with other organizations or individuals to provide components of |
3254 | the educational services. As a cost of administration, the state |
3255 | board may compensate any such contractor for its services in |
3256 | accordance with the terms of the contract, as is deemed |
3257 | necessary or proper by the board. The education organization may |
3258 | not be an approved provider or be affiliated with an approved |
3259 | provider. |
3260 | 2.4. Educational services shall be designed by the state |
3261 | board and department to assist employers, eligible employees, |
3262 | members participants, and beneficiaries in order to maintain |
3263 | compliance with United States Department of Labor regulations |
3264 | under s. 404(c) of the Employee Retirement Income Security Act |
3265 | of 1974 and to assist employees in their choice of pension plan |
3266 | defined benefit or investment plan defined contribution |
3267 | retirement alternatives. Educational services include, but are |
3268 | not limited to, disseminating educational materials; providing |
3269 | retirement planning education; explaining the pension |
3270 | differences between the defined benefit retirement plan and the |
3271 | investment defined contribution retirement plan; and offering |
3272 | financial planning guidance on matters such as investment |
3273 | diversification, investment risks, investment costs, and asset |
3274 | allocation. An approved provider may also provide educational |
3275 | information, including retirement planning and investment |
3276 | allocation information concerning its products and services. |
3277 | (c)1. In evaluating and selecting a third-party |
3278 | administrator, the state board shall establish criteria for |
3279 | evaluating under which it shall consider the relative |
3280 | capabilities and qualifications of each proposed administrator. |
3281 | In developing such criteria, the state board shall consider: |
3282 | a. The administrator's demonstrated experience in |
3283 | providing administrative services to public or private sector |
3284 | retirement systems. |
3285 | b. The administrator's demonstrated experience in |
3286 | providing daily valued recordkeeping to defined contribution |
3287 | programs plans. |
3288 | c. The administrator's ability and willingness to |
3289 | coordinate its activities with the Florida Retirement System |
3290 | employers, the state board, and the division, and to supply to |
3291 | such employers, the board, and the division the information and |
3292 | data they require, including, but not limited to, monthly |
3293 | management reports, quarterly member participant reports, and ad |
3294 | hoc reports requested by the department or state board. |
3295 | d. The cost-effectiveness and levels of the administrative |
3296 | services provided. |
3297 | e. The administrator's ability to interact with the |
3298 | members participants, the employers, the state board, the |
3299 | division, and the providers; the means by which members |
3300 | participants may access account information, direct investment |
3301 | of contributions, make changes to their accounts, transfer |
3302 | moneys between available investment vehicles, and transfer |
3303 | moneys between investment products; and any fees that apply to |
3304 | such activities. |
3305 | f. Any other factor deemed necessary by the Trustees of |
3306 | the state board of Administration. |
3307 | 2. In evaluating and selecting an educational provider, |
3308 | the state board shall establish criteria under which it shall |
3309 | consider the relative capabilities and qualifications of each |
3310 | proposed educational provider. In developing such criteria, the |
3311 | state board shall consider: |
3312 | a. Demonstrated experience in providing educational |
3313 | services to public or private sector retirement systems. |
3314 | b. Ability and willingness to coordinate its activities |
3315 | with the Florida Retirement System employers, the state board, |
3316 | and the division, and to supply to such employers, the board, |
3317 | and the division the information and data they require, |
3318 | including, but not limited to, reports on educational contacts. |
3319 | c. The cost-effectiveness and levels of the educational |
3320 | services provided. |
3321 | d. Ability to provide educational services via different |
3322 | media, including, but not limited to, the Internet, personal |
3323 | contact, seminars, brochures, and newsletters. |
3324 | e. Any other factor deemed necessary by the Trustees of |
3325 | the state board of Administration. |
3326 | 3. The establishment of the criteria shall be solely |
3327 | within the discretion of the state board. |
3328 | (d) The state board shall develop the form and content of |
3329 | any contracts to be offered under the investment plan Public |
3330 | Employee Optional Retirement Program. In developing the its |
3331 | contracts, the board shall must consider: |
3332 | 1. The nature and extent of the rights and benefits to be |
3333 | afforded in relation to the required contributions required |
3334 | under the plan program. |
3335 | 2. The suitability of the rights and benefits provided to |
3336 | be afforded and the interests of employers in the recruitment |
3337 | and retention of eligible employees. |
3338 | (e)1. The state board may contract with any consultant for |
3339 | professional services, including legal, consulting, accounting, |
3340 | and actuarial services, deemed necessary to implement and |
3341 | administer the investment plan optional program by the Trustees |
3342 | of the State Board of Administration. The state board may enter |
3343 | into a contract with one or more vendors to provide low-cost |
3344 | investment advice to members participants, supplemental to |
3345 | education provided by the third-party administrator. All fees |
3346 | under any such contract shall be paid by those members |
3347 | participants who choose to use the services of the vendor. |
3348 | 2. The department may contract with consultants for |
3349 | professional services, including legal, consulting, accounting, |
3350 | and actuarial services, deemed necessary to implement and |
3351 | administer the investment plan optional program in coordination |
3352 | with the pension plan defined benefit program of the Florida |
3353 | Retirement System. The department, in coordination with the |
3354 | state board, may enter into a contract with the third-party |
3355 | administrator in order to coordinate services common to the |
3356 | various programs within the Florida Retirement System. |
3357 | (f) The third-party administrator may shall not receive |
3358 | direct or indirect compensation from an approved provider, |
3359 | except as specifically provided for in the contract with the |
3360 | state board. |
3361 | (g) The state board shall receive and resolve member |
3362 | participant complaints against the program, the third-party |
3363 | administrator, or any program vendor or provider; shall resolve |
3364 | any conflict between the third-party administrator and an |
3365 | approved provider if such conflict threatens the implementation |
3366 | or administration of the program or the quality of services to |
3367 | employees; and may resolve any other conflicts. The third-party |
3368 | administrator shall retain all member participant records for at |
3369 | least 5 years for use in resolving any member participant |
3370 | conflicts. The state board, the third-party administrator, or a |
3371 | provider is not required to produce documentation or an audio |
3372 | recording to justify action taken with regard to a member |
3373 | participant if the action occurred 5 or more years before the |
3374 | complaint is submitted to the state board. It is presumed that |
3375 | all action taken 5 or more years before the complaint is |
3376 | submitted was taken at the request of the member participant and |
3377 | with the member's participant's full knowledge and consent. To |
3378 | overcome this presumption, the member participant must present |
3379 | documentary evidence or an audio recording demonstrating |
3380 | otherwise. |
3381 | (9) INVESTMENT OPTIONS OR PRODUCTS; PERFORMANCE REVIEW.- |
3382 | (a) The state board shall develop policy and procedures |
3383 | for selecting, evaluating, and monitoring the performance of |
3384 | approved providers and investment products to which employees |
3385 | may direct retirement contributions under the investment plan |
3386 | program. In accordance with such policy and procedures, the |
3387 | state board shall designate and contract for a number of |
3388 | investment products as determined by the board. The board shall |
3389 | also select one or more bundled providers, each of which whom |
3390 | may offer multiple investment options and related services, if |
3391 | when such an approach is determined by the board to provide |
3392 | afford value to the members participants otherwise not available |
3393 | through individual investment products. Each approved bundled |
3394 | provider may offer investment options that provide members |
3395 | participants with the opportunity to invest in each of the |
3396 | following asset classes, to be composed of individual options |
3397 | that represent either a single asset class or a combination |
3398 | thereof: money markets, United States fixed income, United |
3399 | States equities, and foreign stock. The state board shall review |
3400 | and manage all educational materials, contract terms, fee |
3401 | schedules, and other aspects of the approved provider |
3402 | relationships to ensure that no provider is unduly favored or |
3403 | penalized by virtue of its status within the investment plan. |
3404 | (b) The state board shall consider investment options or |
3405 | products it considers appropriate to give members participants |
3406 | the opportunity to accumulate retirement benefits, subject to |
3407 | the following: |
3408 | 1. The investment plan Public Employee Optional Retirement |
3409 | Program must offer a diversified mix of low-cost investment |
3410 | products that span the risk-return spectrum and may include a |
3411 | guaranteed account as well as investment products, such as |
3412 | individually allocated guaranteed and variable annuities, which |
3413 | meet the requirements of this subsection and combine the ability |
3414 | to accumulate investment returns with the option of receiving |
3415 | lifetime income consistent with the long-term retirement |
3416 | security of a pension plan and similar to the lifetime-income |
3417 | benefit provided by the Florida Retirement System. |
3418 | 2. Investment options or products offered by the group of |
3419 | approved providers may include mutual funds, group annuity |
3420 | contracts, individual retirement annuities, interests in trusts, |
3421 | collective trusts, separate accounts, and other such financial |
3422 | instruments, and may include products that give members |
3423 | participants the option of committing their contributions for an |
3424 | extended time period in an effort to obtain returns higher than |
3425 | those that could be obtained from investment products offering |
3426 | full liquidity. |
3427 | 3. The state board may shall not contract with a any |
3428 | provider that imposes a front-end, back-end, contingent, or |
3429 | deferred sales charge, or any other fee that limits or restricts |
3430 | the ability of members participants to select any investment |
3431 | product available in the investment plan optional program. This |
3432 | prohibition does not apply to fees or charges that are imposed |
3433 | on withdrawals from products that give members participants the |
3434 | option of committing their contributions for an extended time |
3435 | period in an effort to obtain returns higher than those that |
3436 | could be obtained from investment products offering full |
3437 | liquidity, if provided that the product in question, net of all |
3438 | fees and charges, produces material benefits relative to other |
3439 | comparable products in the investment plan program offering full |
3440 | liquidity. |
3441 | 4. Fees or charges for insurance features, such as |
3442 | mortality and expense-risk charges, must be reasonable relative |
3443 | to the benefits provided. |
3444 | (c) In evaluating and selecting approved providers and |
3445 | products, the state board shall establish criteria for |
3446 | evaluating under which it shall consider the relative |
3447 | capabilities and qualifications of each proposed provider |
3448 | company and product. In developing such criteria, the board |
3449 | shall consider the following to the extent such factors may be |
3450 | applied in connection with investment products, services, or |
3451 | providers: |
3452 | 1. Experience in the United States providing retirement |
3453 | products and related financial services under defined |
3454 | contribution retirement programs plans. |
3455 | 2. Financial strength and stability as which shall be |
3456 | evidenced by the highest ratings assigned by nationally |
3457 | recognized rating services when comparing proposed providers |
3458 | that are so rated. |
3459 | 3. Intrastate and interstate portability of the product |
3460 | offered, including early withdrawal options. |
3461 | 4. Compliance with the Internal Revenue Code. |
3462 | 5. The cost-effectiveness of the product provided and the |
3463 | levels of service supporting the product relative to its |
3464 | benefits and its characteristics, including, without limitation, |
3465 | the level of risk borne by the provider. |
3466 | 6. The provider company's ability and willingness to |
3467 | coordinate its activities with Florida Retirement System |
3468 | employers, the department, and the state board, and to supply |
3469 | the to such employers, the department, and the board with the |
3470 | information and data they require. |
3471 | 7. The methods available to members participants to |
3472 | interact with the provider company; the means by which members |
3473 | participants may access account information, direct investment |
3474 | of contributions, make changes to their accounts, transfer |
3475 | moneys between available investment vehicles, and transfer |
3476 | moneys between provider companies; and any fees that apply to |
3477 | such activities. |
3478 | 8. The provider company's policies with respect to the |
3479 | transfer of individual account balances, contributions, and |
3480 | earnings thereon, both internally among investment products |
3481 | offered by the provider company and externally between approved |
3482 | providers, as well as any fees, charges, reductions, or |
3483 | penalties that may be applied. |
3484 | 9. An evaluation of specific investment products, taking |
3485 | into account each product's experience in meeting its investment |
3486 | return objectives net of all related fees, expenses, and |
3487 | charges, including, but not limited to, investment management |
3488 | fees, loads, distribution and marketing fees, custody fees, |
3489 | recordkeeping fees, education fees, annuity expenses, and |
3490 | consulting fees. |
3491 | 10. Organizational factors, including, but not limited to, |
3492 | financial solvency, organizational depth, and experience in |
3493 | providing institutional and retail investment services. |
3494 | (d) By March 1, 2010, the state board shall identify and |
3495 | offer at least one terror-free investment product that allocates |
3496 | its funds among securities not subject to divestiture as |
3497 | provided in s. 215.473 if the investment product is deemed by |
3498 | the state board to be consistent with prudent investor |
3499 | standards. A No person may not bring a civil, criminal, or |
3500 | administrative action against an approved provider; the state |
3501 | board; or any employee, officer, director, or trustee of such |
3502 | provider based upon the divestiture of any security or the |
3503 | offering of a terror-free investment product as specified in |
3504 | this paragraph. |
3505 | (e) As a condition of offering an any investment option or |
3506 | product in the investment plan optional retirement program, the |
3507 | approved provider must agree to make the investment product or |
3508 | service available under the most beneficial terms offered to any |
3509 | other customer, subject to approval by the Trustees of the state |
3510 | board of Administration. |
3511 | (f) The state board shall regularly review the performance |
3512 | of each approved provider and product and related organizational |
3513 | factors to ensure continued compliance with established |
3514 | selection criteria and with board policy and procedures. |
3515 | Providers and products may be terminated subject to contract |
3516 | provisions. The state board shall adopt procedures to transfer |
3517 | account balances from terminated products or providers to other |
3518 | products or providers in the investment plan optional program. |
3519 | (g)1. An approved provider shall comply with all |
3520 | applicable federal and state securities and insurance laws and |
3521 | regulations applicable to the provider, as well as with the |
3522 | applicable rules and guidelines of the National Association of |
3523 | Securities Dealers which govern the ethical marketing of |
3524 | investment products. In furtherance of this mandate, an approved |
3525 | provider must agree in its contract with the state board to |
3526 | establish and maintain a compliance education and monitoring |
3527 | system to supervise the activities of all personnel who directly |
3528 | communicate with individual members participants and recommend |
3529 | investment products, which system is consistent with rules of |
3530 | the National Association of Securities Dealers. |
3531 | 2. Approved provider personnel who directly communicate |
3532 | with individual members participants and who recommend |
3533 | investment products shall make an independent and unbiased |
3534 | determination as to whether an investment product is suitable |
3535 | for a particular member participant. |
3536 | 3. The state board shall develop procedures to receive and |
3537 | resolve member participant complaints against a provider or |
3538 | approved provider personnel, and, if when appropriate, refer |
3539 | such complaints to the appropriate agency. |
3540 | 4. Approved providers may not sell or in any way |
3541 | distribute any customer list or member participant |
3542 | identification information generated through their offering of |
3543 | products or services through the investment plan optional |
3544 | retirement program. |
3545 | (10) EDUCATION COMPONENT.- |
3546 | (a) The state board, in coordination with the department, |
3547 | shall provide for an education component for system members in a |
3548 | manner consistent with the provisions of this section. The |
3549 | education component must be available to eligible employees at |
3550 | least 90 days prior to the beginning date of the election period |
3551 | for the employees of the respective types of employers. |
3552 | (b) The education component must provide system members |
3553 | with impartial and balanced information about plan choices. The |
3554 | education component must involve multimedia formats. Program |
3555 | comparisons must, to the greatest extent possible, be based upon |
3556 | the retirement income that different retirement programs may |
3557 | provide to the member participant. The state board shall monitor |
3558 | the performance of the contract to ensure that the program is |
3559 | conducted in accordance with the contract, applicable law, and |
3560 | the rules of the state board. |
3561 | (c) The state board, in coordination with the department, |
3562 | shall provide for an initial and ongoing transfer education |
3563 | component to provide system members with information necessary |
3564 | to make informed plan choice decisions. The transfer education |
3565 | component must include, but is not limited to, information on: |
3566 | 1. The amount of money available to a member to transfer |
3567 | to the defined contribution program. |
3568 | 2. The features of and differences between the pension |
3569 | plan defined benefit program and the defined contribution |
3570 | program, both generally and specifically, as those differences |
3571 | may affect the member. |
3572 | 3. The expected benefit available if the member were to |
3573 | retire under each of the retirement programs, based on |
3574 | appropriate alternative sets of assumptions. |
3575 | 4. The rate of return from investments in the defined |
3576 | contribution program and the period of time over which such rate |
3577 | of return must be achieved to equal or exceed the expected |
3578 | monthly benefit payable to the member under the pension plan |
3579 | defined benefit program. |
3580 | 5. The historical rates of return for the investment |
3581 | alternatives available in the defined contribution programs. |
3582 | 6. The benefits and historical rates of return on |
3583 | investments available in a typical deferred compensation plan or |
3584 | a typical plan under s. 403(b) of the Internal Revenue Code for |
3585 | which the employee may be eligible. |
3586 | 7. The program choices available to employees of the State |
3587 | University System and the comparative benefits of each available |
3588 | program, if applicable. |
3589 | 8. Payout options available in each of the retirement |
3590 | programs. |
3591 | (d) An ongoing education and communication component must |
3592 | provide eligible employees system members with information |
3593 | necessary to make informed decisions about choices within their |
3594 | retirement system program of membership and in preparation for |
3595 | retirement. The component must include, but is not limited to, |
3596 | information concerning: |
3597 | 1. Rights and conditions of membership. |
3598 | 2. Benefit features within the program, options, and |
3599 | effects of certain decisions. |
3600 | 3. Coordination of contributions and benefits with a |
3601 | deferred compensation plan under s. 457 or a plan under s. |
3602 | 403(b) of the Internal Revenue Code. |
3603 | 4. Significant program changes. |
3604 | 5. Contribution rates and program funding status. |
3605 | 6. Planning for retirement. |
3606 | (e) Descriptive materials must be prepared under the |
3607 | assumption that the employee is an unsophisticated investor, and |
3608 | all materials used in the education component must be approved |
3609 | by the state board prior to dissemination. |
3610 | (f) The state board and the department shall also |
3611 | establish a communication component to provide program |
3612 | information to participating employers and the employers' |
3613 | personnel and payroll officers and to explain their respective |
3614 | responsibilities in conjunction with the retirement programs. |
3615 | (g) Funding for education of new employees may reflect |
3616 | administrative costs to the investment plan optional program and |
3617 | the pension plan defined benefit program. |
3618 | (h) Pursuant to subsection paragraph (8)(a), all Florida |
3619 | Retirement System employers have an obligation to regularly |
3620 | communicate the existence of the two Florida Retirement System |
3621 | plans and the plan choice in the natural course of administering |
3622 | their personnel functions, using the educational materials |
3623 | supplied by the state board and the Department of Management |
3624 | Services. |
3625 | (11) MEMBER PARTICIPANT INFORMATION REQUIREMENTS.-The |
3626 | state board shall ensure that each member participant is |
3627 | provided a quarterly statement that accounts for the |
3628 | contributions made on behalf of the member such participant; the |
3629 | interest and investment earnings thereon; and any fees, |
3630 | penalties, or other deductions that apply thereto. At a minimum, |
3631 | such statements must: |
3632 | (a) Indicate the member's participant's investment |
3633 | options. |
3634 | (b) State the market value of the account at the close of |
3635 | the current quarter and previous quarter. |
3636 | (c) Show account gains and losses for the period and |
3637 | changes in account accumulation unit values for the quarter |
3638 | period. |
3639 | (d) Itemize account contributions for the quarter. |
3640 | (e) Indicate any account changes due to adjustment of |
3641 | contribution levels, reallocation of contributions, balance |
3642 | transfers, or withdrawals. |
3643 | (f) Set forth any fees, charges, penalties, and deductions |
3644 | that apply to the account. |
3645 | (g) Indicate the amount of the account in which the member |
3646 | participant is fully vested and the amount of the account in |
3647 | which the member participant is not vested. |
3648 | (h) Indicate each investment product's performance |
3649 | relative to an appropriate market benchmark. |
3650 |
|
3651 | The third-party administrator shall provide quarterly and annual |
3652 | summary reports to the state board and any other reports |
3653 | requested by the department or the state board. In any |
3654 | solicitation or offer of coverage under the investment plan an |
3655 | optional retirement program, a provider company shall be |
3656 | governed by the contract readability provisions of s. 627.4145, |
3657 | notwithstanding s. 627.4145(6)(c). In addition, all descriptive |
3658 | materials must be prepared under the assumption that the member |
3659 | participant is an unsophisticated investor. Provider companies |
3660 | must maintain an internal system of quality assurance, have |
3661 | proven functional systems that are date-calculation compliant, |
3662 | and be subject to a due-diligence inquiry that proves their |
3663 | capacity and fitness to undertake service responsibilities. |
3664 | (12) ADVISORY COUNCIL TO PROVIDE ADVICE AND ASSISTANCE.- |
3665 | The Investment Advisory Council, created pursuant to s. 215.444, |
3666 | shall assist the state board in implementing and administering |
3667 | the investment plan Public Employee Optional Retirement Program. |
3668 | The Investment Advisory council, created pursuant to s. 215.444, |
3669 | shall review the state board's initial recommendations regarding |
3670 | the criteria to be used in selecting and evaluating approved |
3671 | providers and investment products. The council may provide |
3672 | comments on the recommendations to the state board within 45 |
3673 | days after receiving the initial recommendations. The state |
3674 | board shall make the final determination as to whether any |
3675 | investment provider or product, any contractor, or any and all |
3676 | contract provisions are shall be approved for the investment |
3677 | plan program. |
3678 | (13) FEDERAL REQUIREMENTS.- |
3679 | (a) Provisions of This section shall be construed, and the |
3680 | investment plan Public Employee Optional Retirement Program |
3681 | shall be administered, so as to comply with the Internal Revenue |
3682 | Code, 26 U.S.C., and specifically with plan qualification |
3683 | requirements imposed on governmental plans under s. 401(a) of |
3684 | the Internal Revenue Code. The state board may shall have the |
3685 | power and authority to adopt rules reasonably necessary to |
3686 | establish or maintain the qualified status of the investment |
3687 | plan Optional Retirement Program under the Internal Revenue Code |
3688 | and to implement and administer the investment plan Optional |
3689 | Retirement Program in compliance with the Internal Revenue Code |
3690 | and as designated under this part; provided however, that the |
3691 | board shall not have the authority to adopt any rule which makes |
3692 | a substantive change to the investment plan Optional Retirement |
3693 | Program as designed by this part. |
3694 | (b) Any section or provision of this chapter which is |
3695 | susceptible to more than one construction shall must be |
3696 | interpreted in favor of the construction most likely to satisfy |
3697 | requirements imposed by s. 401(a) of the Internal Revenue Code. |
3698 | (c) Contributions payable under this section for any |
3699 | limitation year may not exceed the maximum amount allowable for |
3700 | qualified defined contribution pension plans under applicable |
3701 | provisions of the Internal Revenue Code. If an employee who is |
3702 | enrolled has elected to participate in the investment plan |
3703 | Public Employee Optional Retirement Program participates in any |
3704 | other plan that is maintained by the participating employer, |
3705 | benefits that accrue under the investment plan Public Employee |
3706 | Optional Retirement Program shall be considered primary for any |
3707 | aggregate limitation applicable under s. 415 of the Internal |
3708 | Revenue Code. |
3709 | (14) INVESTMENT POLICY STATEMENT.- |
3710 | (a) Investment products and approved providers selected |
3711 | for the investment plan must Public Employee Optional Retirement |
3712 | Program shall conform with the Florida Retirement System |
3713 | Investment Plan Public Employee Optional Retirement Program |
3714 | Investment Policy Statement, herein referred to as the |
3715 | "statement," as developed and approved by the trustees of the |
3716 | state board of Administration. The statement must include, among |
3717 | other items, the investment objectives of the investment plan |
3718 | Public Employee Optional Retirement Program, manager selection |
3719 | and monitoring guidelines, and performance measurement criteria. |
3720 | As required from time to time, the executive director of the |
3721 | state board may present recommended changes in the statement to |
3722 | the board for approval. |
3723 | (b) Prior to presenting the statement, or any recommended |
3724 | changes thereto, to the state board, the executive director of |
3725 | the board shall present such statement or changes to the |
3726 | Investment Advisory Council for review. The council shall |
3727 | present the results of its review to the board prior to the |
3728 | board's final approval of the statement or changes in the |
3729 | statement. |
3730 | (15) STATEMENT OF FIDUCIARY STANDARDS AND |
3731 | RESPONSIBILITIES.- |
3732 | (a) Investment of optional defined contribution retirement |
3733 | plan assets shall be made for the sole interest and exclusive |
3734 | purpose of providing benefits to members plan participants and |
3735 | beneficiaries and defraying reasonable expenses of administering |
3736 | the plan. The program's assets shall are to be invested, on |
3737 | behalf of the program members participants, with the care, |
3738 | skill, and diligence that a prudent person acting in a like |
3739 | manner would undertake. The performance of the investment duties |
3740 | set forth in this paragraph shall comply with the fiduciary |
3741 | standards set forth in the Employee Retirement Income Security |
3742 | Act of 1974 at 29 U.S.C. s. 1104(a)(1)(A)-(C). In case of |
3743 | conflict with other provisions of law authorizing investments, |
3744 | the investment and fiduciary standards set forth in this |
3745 | subsection shall prevail. |
3746 | (b) If a member participant or beneficiary of the |
3747 | investment plan Public Employee Optional Retirement Program |
3748 | exercises control over the assets in his or her account, as |
3749 | determined by reference to regulations of the United States |
3750 | Department of Labor under s. 404(c) of the Employee Retirement |
3751 | Income Security Act of 1974 and all applicable laws governing |
3752 | the operation of the program, a no program fiduciary is not |
3753 | shall be liable for any loss to a member's participant's or |
3754 | beneficiary's account which results from the member's such |
3755 | participant's or beneficiary's exercise of control. |
3756 | (c) Subparagraph (8)(b)2.4. and paragraph (15)(b) |
3757 | incorporate the federal law concept of participant control, |
3758 | established by regulations of the United States Department of |
3759 | Labor under s. 404(c) of the Employee Retirement Income Security |
3760 | Act of 1974 (ERISA). The purpose of this paragraph is to assist |
3761 | employers and the state board of Administration in maintaining |
3762 | compliance with s. 404(c), while avoiding unnecessary costs and |
3763 | eroding member participant benefits under the investment plan |
3764 | Public Employee Optional Retirement Program. Pursuant to 29 |
3765 | C.F.R. s. 2550.404c-1(b)(2)(i)(B)(1)(viii), the state board of |
3766 | Administration or its designated agents shall deliver to members |
3767 | participants of the investment plan Public Employee Optional |
3768 | Retirement Program a copy of the prospectus most recently |
3769 | provided to the plan, and, pursuant to 29 C.F.R. s. 2550.404c- |
3770 | 1(b)(2)(i)(B)(2)(ii), shall provide such members participants an |
3771 | opportunity to obtain this information, except that: |
3772 | 1. The requirement to deliver a prospectus shall be deemed |
3773 | to be satisfied by delivery of a fund profile or summary profile |
3774 | that contains the information that would be included in a |
3775 | summary prospectus as described by Rule 498 under the Securities |
3776 | Act of 1933, 17 C.F.R. s. 230.498. If When the transaction fees, |
3777 | expense information or other information provided by a mutual |
3778 | fund in the prospectus does not reflect terms negotiated by the |
3779 | state board of Administration or its designated agents, the |
3780 | aforementioned requirement is deemed to be satisfied by delivery |
3781 | of a separate document described by Rule 498 substituting |
3782 | accurate information; and |
3783 | 2. Delivery shall be deemed to have been effected if |
3784 | delivery is through electronic means and the following standards |
3785 | are satisfied: |
3786 | a. Electronically-delivered documents are prepared and |
3787 | provided consistent with style, format, and content requirements |
3788 | applicable to printed documents; |
3789 | b. Each member participant is provided timely and adequate |
3790 | notice of the documents that are to be delivered, and their |
3791 | significance thereof, and of the member's participant's right to |
3792 | obtain a paper copy of such documents free of charge; |
3793 | c.(I) Members Participants have adequate access to the |
3794 | electronic documents, at locations such as their worksites or |
3795 | public facilities, and have the ability to convert the documents |
3796 | to paper free of charge by the state board of Administration, |
3797 | and the board or its designated agents take appropriate and |
3798 | reasonable measures to ensure that the system for furnishing |
3799 | electronic documents results in actual receipt., or |
3800 | (II) Members Participants have provided consent to receive |
3801 | information in electronic format, which consent may be revoked; |
3802 | and |
3803 | d. The state board of Administration, or its designated |
3804 | agent, actually provides paper copies of the documents free of |
3805 | charge, upon request. |
3806 | (16) DISABILITY BENEFITS.-For any member participant of |
3807 | the investment plan optional retirement program who becomes |
3808 | totally and permanently disabled, benefits must shall be paid in |
3809 | accordance with the provisions of s. 121.591. |
3810 | (17) SOCIAL SECURITY COVERAGE.-Social security coverage |
3811 | shall be provided for all officers and employees who become |
3812 | members participants of the investment plan optional program. |
3813 | Any modification of the present agreement with the Social |
3814 | Security Administration, or referendum required under the Social |
3815 | Security Act, for the purpose of providing social security |
3816 | coverage for any member shall be requested by the state agency |
3817 | in compliance with the applicable provisions of the Social |
3818 | Security Act governing such coverage. However, retroactive |
3819 | social security coverage for service prior to December 1, 1970, |
3820 | with the employer may shall not be provided for any member who |
3821 | was not covered under the agreement as of November 30, 1970. |
3822 | (18) RETIREE HEALTH INSURANCE SUBSIDY.-All officers and |
3823 | employees who are members participants of the investment plan |
3824 | are optional program shall be eligible to receive the retiree |
3825 | health insurance subsidy, subject to the provisions of s. |
3826 | 112.363. |
3827 | (19) MEMBER PARTICIPANT RECORDS.-Personal identifying |
3828 | information of a member participant in the investment plan |
3829 | Public Employee Optional Retirement Program contained in Florida |
3830 | Retirement System records held by the state board of |
3831 | Administration or the department of Management Services is |
3832 | exempt from s. 119.07(1) and s. 24(a), Art. I of the State |
3833 | Constitution. |
3834 | (20) DESIGNATION OF BENEFICIARIES.- |
3835 | (a) Each member participant may, by electronic means or on |
3836 | a form provided for that purpose, signed and filed with the |
3837 | third-party administrator, designate a choice of one or more |
3838 | persons, named sequentially or jointly, as his or her |
3839 | beneficiary for receiving who shall receive the benefits, if |
3840 | any, which may be payable pursuant to this chapter in the event |
3841 | of the member's participant's death. If no beneficiary is named |
3842 | in this manner, or if no beneficiary designated by the member |
3843 | participant survives the member participant, the beneficiary |
3844 | shall be the spouse of the deceased, if living. If the member's |
3845 | participant's spouse is not alive at the time of the |
3846 | beneficiary's his or her death, the beneficiary shall be the |
3847 | living children of the member participant. If no children |
3848 | survive, the beneficiary shall be the member's participant's |
3849 | father or mother, if living; otherwise, the beneficiary shall be |
3850 | the member's participant's estate. The beneficiary most recently |
3851 | designated by a member participant on a form or letter filed |
3852 | with the third-party administrator shall be the beneficiary |
3853 | entitled to any benefits payable at the time of the member's |
3854 | participant's death. However Notwithstanding any other provision |
3855 | in this subsection to the contrary, for a member participant who |
3856 | dies prior to his or her effective date of retirement, the |
3857 | spouse at the time of death shall be the member's participant's |
3858 | beneficiary unless the member such participant designates a |
3859 | different beneficiary as provided in this subsection subsequent |
3860 | to the member's participant's most recent marriage. |
3861 | (b) If a member participant designates a primary |
3862 | beneficiary other than the member's participant's spouse, the |
3863 | member's participant's spouse must sign the beneficiary |
3864 | designation form to acknowledge the designation. This |
3865 | requirement does not apply to the designation of one or more |
3866 | contingent beneficiaries to receive benefits remaining upon the |
3867 | death of the primary beneficiary or beneficiaries. |
3868 | (c) Notwithstanding the member's participant's designation |
3869 | of benefits to be paid through a trust to a beneficiary that is |
3870 | a natural person, and notwithstanding the provisions of the |
3871 | trust, benefits must shall be paid directly to the beneficiary |
3872 | if the person is no longer a minor or an incapacitated person as |
3873 | defined in s. 744.102. |
3874 | (21) PARTICIPATION BY TERMINATED DEFERRED RETIREMENT |
3875 | OPTION PROGRAM MEMBERS PARTICIPANTS.-Notwithstanding any other |
3876 | provision of law to the contrary, members participants in the |
3877 | Deferred Retirement Option Program offered under part I may, |
3878 | after conclusion of their participation in the program, elect to |
3879 | roll over or authorize a direct trustee-to-trustee transfer to |
3880 | an account under the investment plan Public Employee Optional |
3881 | Retirement Program of their Deferred Retirement Option Program |
3882 | proceeds distributed as provided under s. 121.091(13)(c)5. The |
3883 | transaction must constitute an "eligible rollover distribution" |
3884 | within the meaning of s. 402(c)(4) of the Internal Revenue Code. |
3885 | (a) The investment plan Public Employee Optional |
3886 | Retirement Program may accept such amounts for deposit into |
3887 | member participant accounts as provided in paragraph (5)(e)(c). |
3888 | (b) The affected member participant shall direct the |
3889 | investment of his or her investment account; however, unless he |
3890 | or she becomes a renewed member of the Florida Retirement System |
3891 | under s. 121.122 and elects to participate in the investment |
3892 | plan Public Employee Optional Retirement Program, no employer |
3893 | contributions may not be made to the member's participant's |
3894 | account as provided under paragraph (5)(a). |
3895 | (c) The state board or the department is not responsible |
3896 | for locating those persons who may be eligible to participate in |
3897 | the investment plan Public Employee Optional Retirement Program |
3898 | under this subsection. |
3899 | (22) CREDIT FOR MILITARY SERVICE.-Creditable service of |
3900 | any member of the investment plan includes Public Employee |
3901 | Optional Retirement Program shall include military service in |
3902 | the Armed Forces of the United States as provided in the |
3903 | conditions outlined in s. 121.111(1). |
3904 | Section 18. Section 121.4502, Florida Statutes, is amended |
3905 | to read: |
3906 | 121.4502 Florida Retirement System Investment Plan Public |
3907 | Employee Optional Retirement Program Trust Fund.- |
3908 | (1) The Florida Retirement System Investment Plan Public |
3909 | Employee Optional Retirement Program Trust Fund is created to |
3910 | hold the assets of the Florida Retirement System Investment Plan |
3911 | Public Employee Optional Retirement Program in trust for the |
3912 | exclusive benefit of such program's members participants and |
3913 | beneficiaries, and for the payment of reasonable administrative |
3914 | expenses of the program, in accordance with s. 401 of the |
3915 | Internal Revenue Code, and shall be administered by the state |
3916 | board of Administration as trustee. Funds shall be credited to |
3917 | the trust fund as provided in this part, to be used for the |
3918 | purposes of this part. The trust fund is exempt from the service |
3919 | charges imposed by s. 215.20. |
3920 | (2) The Florida Retirement System Investment Plan Public |
3921 | Employee Optional Retirement Program Trust Fund is a retirement |
3922 | trust fund of the Florida Retirement System that accounts for |
3923 | retirement plan assets held by the state in a trustee capacity |
3924 | as a fiduciary for individual participants in the Florida |
3925 | Retirement System Investment Plan Public Employee Optional |
3926 | Retirement Program and, pursuant to s. 19(f), Art. III of the |
3927 | State Constitution, is not subject to termination. |
3928 | (3) A forfeiture account shall be created within the |
3929 | Florida Retirement System Investment Plan Public Employee |
3930 | Optional Retirement Program Trust Fund to hold the assets |
3931 | derived from the forfeiture of benefits by participants. |
3932 | Pursuant to a private letter ruling from the Internal Revenue |
3933 | Service, the forfeiture account may be used only for paying |
3934 | expenses of the Florida Retirement System Investment Plan Public |
3935 | Employee Optional Retirement Program and reducing future |
3936 | employer contributions to the program. Consistent with Rulings |
3937 | 80-155 and 74-340 of the Internal Revenue Service, unallocated |
3938 | reserves within the forfeiture account must be used as quickly |
3939 | and as prudently as possible considering the state board's |
3940 | fiduciary duty. Expected withdrawals from the account must |
3941 | endeavor to reduce the account to zero each fiscal year. |
3942 | Section 19. Subsections (1) and (3) of section 121.4503, |
3943 | Florida Statutes, are amended to read: |
3944 | 121.4503 Florida Retirement System Contributions Clearing |
3945 | Trust Fund.- |
3946 | (1) The Florida Retirement System Contributions Clearing |
3947 | Trust Fund is created as a clearing fund for disbursing employee |
3948 | and employer contributions to the component plans of the Florida |
3949 | Retirement System and shall be administered by the Department of |
3950 | Management Services. Funds shall be credited to the trust fund |
3951 | as provided in this chapter and shall be held in trust for the |
3952 | contributing members and employers until such time as the assets |
3953 | are transferred by the department to the Florida Retirement |
3954 | System Trust Fund, the Florida Retirement System Investment Plan |
3955 | Public Employee Optional Retirement Program Trust Fund, or other |
3956 | trust funds as authorized by law, to be used for the purposes of |
3957 | this chapter. The trust fund is exempt from the service charges |
3958 | imposed by s. 215.20. |
3959 | (3) The Department of Management Services may adopt rules |
3960 | governing the receipt and disbursement of amounts received by |
3961 | the Florida Retirement System Contributions Clearing Trust Fund |
3962 | from employees and employers contributing to the component plans |
3963 | of the Florida Retirement System. |
3964 | Section 20. Section 121.571, Florida Statutes, is amended |
3965 | to read: |
3966 | 121.571 Contributions.-Contributions to the investment |
3967 | plan Public Employee Optional Retirement Program shall be made |
3968 | as follows: |
3969 | (1) CONTRIBUTORY NONCONTRIBUTORY PLAN.-Each member and |
3970 | employer shall submit accomplish the contributions as required |
3971 | by s. 121.71 by a procedure in which no employee's gross salary |
3972 | shall be reduced. |
3973 | (2) CONTRIBUTION RATES GENERALLY.-Contributions to fund |
3974 | the retirement and disability benefits provided under this part |
3975 | must shall be based on the uniform contribution rates |
3976 | established by s. 121.71 and on the membership class or subclass |
3977 | of the member participant. Such contributions must shall be |
3978 | allocated as provided in ss. 121.72 and 121.73. |
3979 | (3) CONTRIBUTIONS FOR SOCIAL SECURITY COVERAGE AND FOR |
3980 | RETIREE HEALTH INSURANCE SUBSIDY.-Contributions required under |
3981 | s. 121.71 are this section shall be in addition to employer and |
3982 | member contributions required for social security and the |
3983 | Retiree Health Insurance Subsidy Trust Fund as required under |
3984 | provided in ss. 112.363, 121.052, 121.055, and 121.071, as |
3985 | appropriate. |
3986 | Section 21. Section 121.591, Florida Statutes, is amended |
3987 | to read: |
3988 | 121.591 Payment of benefits payable under the Public |
3989 | Employee Optional Retirement Program of the Florida Retirement |
3990 | System.-Benefits may not be paid under the Florida Retirement |
3991 | System Investment Plan this section unless the member has |
3992 | terminated employment as provided in s. 121.021(39)(a) or is |
3993 | deceased and a proper application has been filed as in the |
3994 | manner prescribed by the state board or the department. Benefits |
3995 | are not payable under the investment plan before termination of |
3996 | employment as provided in s. 121.021(39)(a) for employee |
3997 | hardships, unforeseeable emergencies, loans, medical expenses, |
3998 | educational expenses, purchase of a principal residence, |
3999 | payments necessary to prevent eviction or foreclosure on an |
4000 | employee's principal residence, or any other reason prior to |
4001 | termination from all employment relationships with participating |
4002 | employers. The state board or department, as appropriate, may |
4003 | cancel an application for retirement benefits if when the member |
4004 | or beneficiary fails to timely provide the information and |
4005 | documents required by this chapter and the rules of the state |
4006 | board and department. In accordance with their respective |
4007 | responsibilities as provided herein, the state board of |
4008 | Administration and the department of Management Services shall |
4009 | adopt rules establishing procedures for application for |
4010 | retirement benefits and for the cancellation of such application |
4011 | if when the required information or documents are not received. |
4012 | The state board of Administration and the department of |
4013 | Management Services, as appropriate, are authorized to cash out |
4014 | a de minimis account of a member participant who has been |
4015 | terminated from Florida Retirement System covered employment for |
4016 | a minimum of 6 calendar months. A de minimis account is an |
4017 | account containing member and employer contributions and |
4018 | accumulated earnings of not more than $5,000 made under the |
4019 | provisions of this chapter. Such cash-out must either be a |
4020 | complete lump-sum liquidation of the account balance, subject to |
4021 | the provisions of the Internal Revenue Code, or a lump-sum |
4022 | direct rollover distribution paid directly to the custodian of |
4023 | an eligible retirement plan, as defined by the Internal Revenue |
4024 | Code, on behalf of the member participant. Any nonvested |
4025 | accumulations and associated service credit, including amounts |
4026 | transferred to the suspense account of the Florida Retirement |
4027 | System Investment Plan Trust Fund authorized under s. |
4028 | 121.4501(6), shall be forfeited upon payment of any vested |
4029 | benefit to a member or beneficiary, except for de minimis |
4030 | distributions or minimum required distributions as provided |
4031 | under this section. If any financial instrument issued for the |
4032 | payment of retirement benefits under this section is not |
4033 | presented for payment within 180 days after the last day of the |
4034 | month in which it was originally issued, the third-party |
4035 | administrator or other duly authorized agent of the state board |
4036 | of Administration shall cancel the instrument and credit the |
4037 | amount of the instrument to the suspense account of the Florida |
4038 | Retirement System Investment Plan Public Employee Optional |
4039 | Retirement Program Trust Fund authorized under s. 121.4501(6). |
4040 | Any such amounts transferred to the suspense account are payable |
4041 | upon a proper application, not to include earnings thereon, as |
4042 | provided in this section, within 10 years after the last day of |
4043 | the month in which the instrument was originally issued, after |
4044 | which time such amounts and any earnings attributable to |
4045 | employer contributions thereon shall be forfeited. Any such |
4046 | forfeited amounts are assets of the Florida Retirement System |
4047 | Investment Plan Public Employee Optional Retirement Program |
4048 | Trust Fund and are not subject to the provisions of chapter 717. |
4049 | (1) NORMAL BENEFITS.-Under the investment plan Public |
4050 | Employee Optional Retirement Program: |
4051 | (a) Benefits in the form of vested accumulations as |
4052 | described in s. 121.4501(6) are payable under this subsection in |
4053 | accordance with the following terms and conditions: |
4054 | 1. To the extent vested, Benefits are payable only to a |
4055 | member, an alternate payee of a qualified domestic relations |
4056 | order, or a beneficiary participant. |
4057 | 2. Benefits shall be paid by the third-party administrator |
4058 | or designated approved providers in accordance with the law, the |
4059 | contracts, and any applicable board rule or policy. |
4060 | 3. To receive benefits, The member participant must be |
4061 | terminated from all employment with all Florida Retirement |
4062 | System employers, as provided in s. 121.021(39). |
4063 | 4. Benefit payments may not be made until the member |
4064 | participant has been terminated for 3 calendar months, except |
4065 | that the state board may authorize by rule for the distribution |
4066 | of up to 10 percent of the member's participant's account after |
4067 | being terminated for 1 calendar month if the member participant |
4068 | has reached the normal retirement date as defined in s. 121.021 |
4069 | of the defined benefit plan. |
4070 | 5. If a member or former member of the Florida Retirement |
4071 | System receives an invalid distribution from the Public Employee |
4072 | Optional Retirement Program Trust Fund, such person must either |
4073 | repay the full amount invalid distribution to the trust fund |
4074 | within 90 days after receipt of final notification by the state |
4075 | board or the third-party administrator that the distribution was |
4076 | invalid, or, in lieu of repayment, the member must terminate |
4077 | employment from all participating employers. If such person |
4078 | fails to repay the full invalid distribution within 90 days |
4079 | after receipt of final notification, the person may be deemed |
4080 | retired from the investment plan optional retirement program by |
4081 | the state board, as provided pursuant to s. 121.4501(2)(k), and |
4082 | is subject to s. 121.122. If such person is deemed retired by |
4083 | the state board, any joint and several liability set out in s. |
4084 | 121.091(9)(d)2. is becomes null and void, and the state board, |
4085 | the department, or the employing agency is not liable for gains |
4086 | on payroll contributions that have not been deposited to the |
4087 | person's account in the investment plan retirement program, |
4088 | pending resolution of the invalid distribution. The member or |
4089 | former member who has been deemed retired or who has been |
4090 | determined by the state board to have taken an invalid |
4091 | distribution may appeal the agency decision through the |
4092 | complaint process as provided under s. 121.4501(9)(g)3. As used |
4093 | in this subparagraph, the term "invalid distribution" means any |
4094 | distribution from an account in the investment plan optional |
4095 | retirement program which is taken in violation of this section, |
4096 | s. 121.091(9), or s. 121.4501. |
4097 | (b) If a member participant elects to receive his or her |
4098 | benefits upon termination of employment as defined in s. |
4099 | 121.021, the member participant must submit a written |
4100 | application or an application by electronic means to the third- |
4101 | party administrator indicating his or her preferred distribution |
4102 | date and selecting an authorized method of distribution as |
4103 | provided in paragraph (c). The member participant may defer |
4104 | receipt of benefits until he or she chooses to make such |
4105 | application, subject to federal requirements. |
4106 | (c) Upon receipt by the third-party administrator of a |
4107 | properly executed application for distribution of benefits, the |
4108 | total accumulated benefit is shall be payable to the member pro |
4109 | rata across all Florida Retirement System benefit sources |
4110 | participant, as: |
4111 | 1. A lump-sum or partial distribution to the member |
4112 | participant; |
4113 | 2. A lump-sum direct rollover distribution whereby all |
4114 | accrued benefits, plus interest and investment earnings, are |
4115 | paid from the member's participant's account directly to the |
4116 | custodian of an eligible retirement plan, as defined in s. |
4117 | 402(c)(8)(B) of the Internal Revenue Code, on behalf of the |
4118 | member participant; or |
4119 | 3. Periodic distributions, as authorized by the state |
4120 | board. |
4121 | (d) The distribution payment method selected by the member |
4122 | or beneficiary, and the retirement of the member or beneficiary, |
4123 | shall be final and irrevocable at the time a benefit |
4124 | distribution payment is cashed, deposited, or transferred to |
4125 | another financial institution. Any additional service that |
4126 | remains unclaimed at retirement may not be claimed or purchased, |
4127 | and the type of retirement may not be changed, except that if a |
4128 | member recovers from a disability, the member may subsequently |
4129 | request benefits under subsection (2). |
4130 | (e) A member may not receive a distribution of employee |
4131 | contributions if a pending qualified domestic relations order is |
4132 | filed against the member's investment plan account. |
4133 | (2) DISABILITY RETIREMENT BENEFITS.-Benefits provided |
4134 | under this subsection are payable in lieu of the benefits that |
4135 | which would otherwise be payable under the provisions of |
4136 | subsection (1). Such benefits must shall be funded entirely from |
4137 | employer contributions made under s. 121.571, transferred |
4138 | employee contributions and participant funds accumulated |
4139 | pursuant to paragraph (a), and interest and earnings thereon. |
4140 | Pursuant thereto: |
4141 | (a) Transfer of funds.-To qualify to receive monthly |
4142 | disability benefits under this subsection: |
4143 | 1. All moneys accumulated in the member's participant's |
4144 | Public Employee Optional Retirement Program accounts, including |
4145 | vested and nonvested accumulations as described in s. |
4146 | 121.4501(6), must shall be transferred from such individual |
4147 | accounts to the division of Retirement for deposit in the |
4148 | disability account of the Florida Retirement System Trust Fund. |
4149 | Such moneys must shall be separately accounted for separately. |
4150 | Earnings must shall be credited on an annual basis for amounts |
4151 | held in the disability accounts of the Florida Retirement System |
4152 | Trust Fund based on actual earnings of the Florida Retirement |
4153 | System trust fund. |
4154 | 2. If the member participant has retained retirement |
4155 | credit he or she had earned under the pension plan defined |
4156 | benefit program of the Florida Retirement System as provided in |
4157 | s. 121.4501(3)(b), a sum representing the actuarial present |
4158 | value of such credit within the Florida Retirement System Trust |
4159 | Fund shall be reassigned by the division of Retirement from the |
4160 | pension plan defined benefit program to the disability program |
4161 | as implemented under this subsection and shall be deposited in |
4162 | the disability account of the Florida Retirement System trust |
4163 | fund. Such moneys must shall be separately accounted for |
4164 | separately. |
4165 | (b) Disability retirement; entitlement.- |
4166 | 1. A member participant of the investment plan Public |
4167 | Employee Optional Retirement Program who becomes totally and |
4168 | permanently disabled, as defined in paragraph (d) s. |
4169 | 121.091(4)(b), after completing 8 years of creditable service, |
4170 | or a member participant who becomes totally and permanently |
4171 | disabled in the line of duty regardless of his or her length of |
4172 | service, is shall be entitled to a monthly disability benefit as |
4173 | provided herein. |
4174 | 2. In order for service to apply toward the 8 years of |
4175 | creditable service required to vest for regular disability |
4176 | benefits, or toward the creditable service used in calculating a |
4177 | service-based benefit as provided for under paragraph (g), the |
4178 | service must be creditable service as described below: |
4179 | a. The member's participant's period of service under the |
4180 | investment plan shall Public Employee Optional Retirement |
4181 | Program will be considered creditable service, except as |
4182 | provided in subparagraph d. |
4183 | b. If the member participant has elected to retain credit |
4184 | for his or her service under the pension plan defined benefit |
4185 | program of the Florida Retirement System as provided under s. |
4186 | 121.4501(3)(b), all such service shall will be considered |
4187 | creditable service. |
4188 | c. If the member elects participant has elected to |
4189 | transfer to his or her member participant accounts a sum |
4190 | representing the present value of his or her retirement credit |
4191 | under the pension plan defined benefit program as provided under |
4192 | s. 121.4501(3)(c), the period of service under the pension plan |
4193 | defined benefit program represented in the present value amounts |
4194 | transferred shall will be considered creditable service for |
4195 | purposes of vesting for disability benefits, except as provided |
4196 | in subparagraph d. |
4197 | d. Whenever a member participant has terminated employment |
4198 | and has taken distribution of his or her funds as provided in |
4199 | subsection (1), all creditable service represented by such |
4200 | distributed funds is forfeited for purposes of this subsection. |
4201 | (c) Disability retirement effective date.-The effective |
4202 | retirement date for a member participant who applies and is |
4203 | approved for disability retirement shall be established as |
4204 | provided under s. 121.091(4)(a)2. and 3. |
4205 | (d) Total and permanent disability.-A member participant |
4206 | shall be considered totally and permanently disabled if, in the |
4207 | opinion of the division, he or she is prevented, by reason of a |
4208 | medically determinable physical or mental impairment, from |
4209 | rendering useful and efficient service as an officer or |
4210 | employee. |
4211 | (e) Proof of disability.-The division, Before approving |
4212 | payment of any disability retirement benefit, the division shall |
4213 | require proof that the member participant is totally and |
4214 | permanently disabled in the same manner as provided for members |
4215 | of the defined benefit program of the Florida Retirement System |
4216 | under s. 121.091(4)(c). |
4217 | (f) Disability retirement benefit.-Upon the disability |
4218 | retirement of a member participant under this subsection, the |
4219 | member participant shall receive a monthly benefit that begins |
4220 | accruing shall begin to accrue on the first day of the month of |
4221 | disability retirement, as approved by the division, and is shall |
4222 | be payable on the last day of that month and each month |
4223 | thereafter during his or her lifetime and continued disability. |
4224 | All disability benefits must payable to such member shall be |
4225 | paid out of the disability account of the Florida Retirement |
4226 | System Trust Fund established under this subsection. |
4227 | (g) Computation of disability retirement benefit.-The |
4228 | amount of each monthly payment must shall be calculated in the |
4229 | same manner as provided for members of the defined benefit |
4230 | program of the Florida Retirement System under s. 121.091(4)(f). |
4231 | For such purpose, Creditable service under both the pension plan |
4232 | defined benefit program and the investment plan Public Employee |
4233 | Optional Retirement Program of the Florida Retirement System |
4234 | shall be applicable as provided under paragraph (b). |
4235 | (h) Reapplication.-A member participant whose initial |
4236 | application for disability retirement is has been denied may |
4237 | reapply for disability benefits in the same manner, and under |
4238 | the same conditions, as provided for members of the defined |
4239 | benefit program of the Florida Retirement System under s. |
4240 | 121.091(4)(g). |
4241 | (i) Membership.-Upon approval of a member's an application |
4242 | for disability benefits under this subsection, the member |
4243 | applicant shall be transferred to the pension plan defined |
4244 | benefit program of the Florida Retirement System, effective upon |
4245 | his or her disability retirement effective date. |
4246 | (j) Option to cancel.-A member Any participant whose |
4247 | application for disability benefits is approved may cancel the |
4248 | his or her application if for disability benefits, provided that |
4249 | the cancellation request is received by the division before a |
4250 | disability retirement warrant has been deposited, cashed, or |
4251 | received by direct deposit. Upon such cancellation: |
4252 | 1. The member's participant's transfer to the pension plan |
4253 | defined benefit program under paragraph (i) shall be nullified; |
4254 | 2. The member participant shall be retroactively |
4255 | reinstated in the investment plan Public Employee Optional |
4256 | Retirement Program without hiatus; |
4257 | 3. All funds transferred to the Florida Retirement System |
4258 | Trust Fund under paragraph (a) must shall be returned to the |
4259 | member participant accounts from which the such funds were |
4260 | drawn; and |
4261 | 4. The member participant may elect to receive the benefit |
4262 | payable under the provisions of subsection (1) in lieu of |
4263 | disability benefits as provided under this subsection. |
4264 | (k) Recovery from disability.- |
4265 | 1. The division may require periodic reexaminations at the |
4266 | expense of the disability program account of the Florida |
4267 | Retirement System Trust Fund. Except as otherwise provided in |
4268 | subparagraph 2., the requirements, procedures, and restrictions |
4269 | relating to the conduct and review of such reexaminations, |
4270 | discontinuation or termination of benefits, reentry into |
4271 | employment, disability retirement after reentry into covered |
4272 | employment, and all other matters relating to recovery from |
4273 | disability shall be the same as provided are set forth under s. |
4274 | 121.091(4)(h). |
4275 | 2. Upon recovery from disability, the any recipient of |
4276 | disability retirement benefits under this subsection shall be a |
4277 | compulsory member of the investment plan Public Employee |
4278 | Optional Retirement Program of the Florida Retirement System. |
4279 | The net difference between the recipient's original account |
4280 | balance transferred to the Florida Retirement System Trust Fund, |
4281 | including earnings, under paragraph (a) and total disability |
4282 | benefits paid to such recipient, if any, shall be determined as |
4283 | provided in sub-subparagraph a. |
4284 | a. An amount equal to the total benefits paid shall be |
4285 | subtracted from that portion of the transferred account balance |
4286 | consisting of vested accumulations as described under s. |
4287 | 121.4501(6), if any, and an amount equal to the remainder of |
4288 | benefit amounts paid, if any, shall then be subtracted from any |
4289 | remaining portion consisting of nonvested accumulations as |
4290 | described under s. 121.4501(6). |
4291 | b. Amounts subtracted under sub-subparagraph a. must shall |
4292 | be retained within the disability account of the Florida |
4293 | Retirement System Trust Fund. Any remaining account balance |
4294 | shall be transferred to the third-party administrator for |
4295 | disposition as provided under sub-subparagraph c. or sub- |
4296 | subparagraph d., as appropriate. |
4297 | c. If the recipient returns to covered employment, |
4298 | transferred amounts must shall be deposited in individual |
4299 | accounts under the investment plan Public Employee Optional |
4300 | Retirement Program, as directed by the member participant. |
4301 | Vested and nonvested amounts shall be separately accounted for |
4302 | as provided in s. 121.4501(6). |
4303 | d. If the recipient fails to return to covered employment |
4304 | upon recovery from disability: |
4305 | (I) Any remaining vested amount must shall be deposited in |
4306 | individual accounts under the investment plan Public Employee |
4307 | Optional Retirement Program, as directed by the member |
4308 | participant, and is shall be payable as provided in subsection |
4309 | (1). |
4310 | (II) Any remaining nonvested amount must shall be held in |
4311 | a suspense account and is shall be forfeitable after 5 years as |
4312 | provided in s. 121.4501(6). |
4313 | 3. If present value was reassigned from the pension plan |
4314 | defined benefit program to the disability program of the Florida |
4315 | Retirement System as provided under subparagraph (a)2., the full |
4316 | present value amount must shall be returned to the defined |
4317 | benefit account within the Florida Retirement System Trust Fund |
4318 | and the member's affected individual's associated retirement |
4319 | credit under the pension plan must defined benefit program shall |
4320 | be reinstated in full. Any benefit based upon such credit must |
4321 | shall be calculated as provided in s. 121.091(4)(h)1. |
4322 | (l) Nonadmissible causes of disability.-A member is |
4323 | participant shall not be entitled to receive a disability |
4324 | retirement benefit if the disability results from any injury or |
4325 | disease sustained or inflicted as described in s. 121.091(4)(i). |
4326 | (m) Disability retirement of justice or judge by order of |
4327 | Supreme Court.- |
4328 | 1. If a member participant is a justice of the Supreme |
4329 | Court, judge of a district court of appeal, circuit judge, or |
4330 | judge of a county court who has served for 6 years or more as an |
4331 | elected constitutional judicial officer, including service as a |
4332 | judicial officer in any court abolished pursuant to Art. V of |
4333 | the State Constitution, and who is retired for disability by |
4334 | order of the Supreme Court upon recommendation of the Judicial |
4335 | Qualifications Commission pursuant to s. 12, the provisions of |
4336 | Art. V of the State Constitution, the member's participant's |
4337 | Option 1 monthly disability benefit amount as provided in s. |
4338 | 121.091(6)(a)1. shall be two-thirds of his or her monthly |
4339 | compensation as of the member's participant's disability |
4340 | retirement date. The member Such a participant may alternatively |
4341 | elect to receive an actuarially adjusted disability retirement |
4342 | benefit under any other option as provided in s. 121.091(6)(a), |
4343 | or to receive the normal benefit payable under the Public |
4344 | Employee Optional Retirement Program as set forth in subsection |
4345 | (1). |
4346 | 2. If any justice or judge who is a member participant of |
4347 | the investment plan Public Employee Optional Retirement Program |
4348 | of the Florida Retirement System is retired for disability by |
4349 | order of the Supreme Court upon recommendation of the Judicial |
4350 | Qualifications Commission pursuant to s. 12, the provisions of |
4351 | Art. V of the State Constitution and elects to receive a monthly |
4352 | disability benefit under the provisions of this paragraph: |
4353 | a. Any present value amount that was transferred to his or |
4354 | her investment plan program account and all employee and |
4355 | employer contributions made to such account on his or her |
4356 | behalf, plus interest and earnings thereon, must shall be |
4357 | transferred to and deposited in the disability account of the |
4358 | Florida Retirement System Trust Fund; and |
4359 | b. The monthly disability benefits payable under this |
4360 | paragraph for any affected justice or judge retired from the |
4361 | Florida Retirement System pursuant to Art. V of the State |
4362 | Constitution shall be paid from the disability account of the |
4363 | Florida Retirement System Trust Fund. |
4364 | (n) Death of retiree or beneficiary.-Upon the death of a |
4365 | disabled retiree or beneficiary of the retiree thereof who is |
4366 | receiving monthly disability benefits under this subsection, the |
4367 | monthly benefits shall be paid through the last day of the month |
4368 | of death and shall terminate, or be adjusted, if applicable, as |
4369 | of that date in accordance with the optional form of benefit |
4370 | selected at the time of retirement. The department of Management |
4371 | Services may adopt rules necessary to administer this paragraph. |
4372 | (3) DEATH BENEFITS.-Under the investment plan Public |
4373 | Employee Optional Retirement Program: |
4374 | (a) Survivor benefits are shall be payable in accordance |
4375 | with the following terms and conditions: |
4376 | 1. To the extent vested, benefits are shall be payable |
4377 | only to a member's participant's beneficiary or beneficiaries as |
4378 | designated by the member participant as provided in s. |
4379 | 121.4501(20). |
4380 | 2. Benefits shall be paid by the third-party administrator |
4381 | or designated approved providers in accordance with the law, the |
4382 | contracts, and any applicable state board rule or policy. |
4383 | 3. To receive benefits under this subsection, the member |
4384 | participant must be deceased. |
4385 | (b) In the event of a member's participant's death, all |
4386 | vested accumulations as described in s. 121.4501(6), less |
4387 | withholding taxes remitted to the Internal Revenue Service, |
4388 | shall be distributed, as provided in paragraph (c) or as |
4389 | described in s. 121.4501(20), as if the member participant |
4390 | retired on the date of death. No other death benefits are shall |
4391 | be available for survivors of members participants under the |
4392 | Public Employee Optional Retirement Program, except for such |
4393 | benefits, or coverage for such benefits, as are otherwise |
4394 | provided by law or are separately provided afforded by the |
4395 | employer, at the employer's discretion. |
4396 | (c) Upon receipt by the third-party administrator of a |
4397 | properly executed application for distribution of benefits, the |
4398 | total accumulated benefit is shall be payable by the third-party |
4399 | administrator to the member's participant's surviving |
4400 | beneficiary or beneficiaries, as: |
4401 | 1. A lump-sum distribution payable to the beneficiary or |
4402 | beneficiaries, or to the deceased member's participant's estate; |
4403 | 2. An eligible rollover distribution, if permitted, on |
4404 | behalf of the surviving spouse of a deceased member participant, |
4405 | whereby all accrued benefits, plus interest and investment |
4406 | earnings, are paid from the deceased member's participant's |
4407 | account directly to the custodian of an eligible retirement |
4408 | plan, as described in s. 402(c)(8)(B) of the Internal Revenue |
4409 | Code, on behalf of the surviving spouse; or |
4410 | 3. A partial lump-sum payment whereby a portion of the |
4411 | accrued benefit is paid to the deceased member's participant's |
4412 | surviving spouse or other designated beneficiaries, less |
4413 | withholding taxes remitted to the Internal Revenue Service, and |
4414 | the remaining amount is transferred directly to the custodian of |
4415 | an eligible retirement plan, if permitted, as described in s. |
4416 | 402(c)(8)(B) of the Internal Revenue Code, on behalf of the |
4417 | surviving spouse. The proportions must be specified by the |
4418 | member participant or the surviving beneficiary. |
4419 |
|
4420 | This paragraph does not abrogate other applicable provisions of |
4421 | state or federal law providing for payment of death benefits. |
4422 | (4) LIMITATION ON LEGAL PROCESS.-The benefits payable to |
4423 | any person under the investment plan Public Employee Optional |
4424 | Retirement Program, and any contributions accumulated under the |
4425 | investment plan such program, are not subject to assignment, |
4426 | execution, attachment, or any legal process, except for |
4427 | qualified domestic relations orders by a court of competent |
4428 | jurisdiction, income deduction orders as provided in s. 61.1301, |
4429 | and federal income tax levies. |
4430 | Section 22. Section 121.5911, Florida Statutes, is amended |
4431 | to read: |
4432 | 121.5911 Disability retirement program; qualified status; |
4433 | rulemaking authority.-It is the intent of the Legislature that |
4434 | the disability retirement program for members participants of |
4435 | the investment plan Public Employee Optional Retirement Program |
4436 | as created in this act must meet all applicable requirements of |
4437 | federal law for a qualified plan. The department of Management |
4438 | Services shall seek a private letter ruling from the Internal |
4439 | Revenue Service on the disability retirement program for |
4440 | participants of the Public Employee Optional Retirement Program. |
4441 | Consistent with the private letter ruling, the department of |
4442 | Management Services shall adopt any necessary rules necessary |
4443 | required to maintain the qualified status of the disability |
4444 | retirement program and the Florida Retirement System pension |
4445 | defined benefit plan. |
4446 | Section 23. Section 121.70, Florida Statutes, is amended |
4447 | to read: |
4448 | 121.70 Legislative purpose and intent.- |
4449 | (1) This part provides for a uniform system for funding |
4450 | benefits provided under the Florida Retirement System Pension |
4451 | Plan defined benefit program established under part I of this |
4452 | chapter (referred to in this part as the pension plan defined |
4453 | benefit program) and under the Florida Retirement System |
4454 | Investment Plan Public Employee Optional Retirement Program |
4455 | established under part II of this chapter (referred to in this |
4456 | part as the investment plan optional retirement program). The |
4457 | Legislature recognizes and declares that the Florida Retirement |
4458 | System is a single retirement system, consisting of two |
4459 | retirement plans and other nonintegrated programs. Employees and |
4460 | employers participating in the Florida Retirement System |
4461 | collectively shall be responsible for making contributions to |
4462 | support the benefits provided afforded under both plans. The |
4463 | employees and As provided in this part, employers participating |
4464 | in the Florida Retirement System shall make contributions based |
4465 | upon uniform contribution rates determined as a percentage of |
4466 | the employee's gross monthly compensation total payroll for the |
4467 | employee's each class or subclass of Florida Retirement System |
4468 | membership, irrespective of the which retirement plan in which |
4469 | the individual employee is enrolled employees may elect. This |
4470 | shall be known as a uniform or blended contribution rate system. |
4471 | (2) In establishing a uniform contribution rate system, it |
4472 | is the intent of the Legislature to: |
4473 | (a) Provide greater stability and certainty in financial |
4474 | planning and budgeting for Florida Retirement System employers |
4475 | by eliminating the fiscal instability that would be caused by |
4476 | dual rates coupled with employee-selected plan participation; |
4477 | (b) Provide greater fiscal equity and uniformity for |
4478 | system employers by effectively distributing the financial |
4479 | burden and benefit of short-term system deficits and surpluses, |
4480 | respectively, in proportion to total system payroll; and |
4481 | (c) Allow employees to make their retirement plan |
4482 | selection decisions free of circumstances that may cause |
4483 | employers to favor one plan choice over another. |
4484 | Section 24. Section 121.71, Florida Statutes, is amended |
4485 | to read: |
4486 | 121.71 Uniform rates; process; calculations; levy.- |
4487 | (1) In conducting the system actuarial study required |
4488 | under s. 121.031, the actuary shall follow all requirements |
4489 | specified thereunder to determine, by Florida Retirement System |
4490 | employee membership class, the dollar contribution amounts |
4491 | necessary for the next forthcoming fiscal year for the pension |
4492 | plan defined benefit program. In addition, the actuary shall |
4493 | determine, by Florida Retirement System membership class, based |
4494 | on an estimate for the next forthcoming fiscal year of the gross |
4495 | compensation of employees participating in the investment plan |
4496 | optional retirement program, the dollar contribution amounts |
4497 | necessary to make the allocations required under ss. 121.72 and |
4498 | 121.73. For each employee membership class and subclass, the |
4499 | actuarial study must shall establish a uniform rate necessary to |
4500 | fund the benefit obligations under both Florida Retirement |
4501 | System retirement plans by dividing the sum of total dollars |
4502 | required by the estimated gross compensation of members in both |
4503 | plans. |
4504 | (2) Based on the uniform rates set forth in subsections |
4505 | subsection (3), (4), and (5), employees and employers shall make |
4506 | monthly contributions to the Division of Retirement as required |
4507 | in s. 121.061(1), which shall initially deposit the funds into |
4508 | the Florida Retirement System Contributions Clearing Trust Fund. |
4509 | A change in a contribution rate is effective the first day of |
4510 | the month for which a full month's employee and employer |
4511 | contribution may be made on or after the beginning date of the |
4512 | change. Beginning July 1, 2011, each employee shall contribute |
4513 | the contributions required in subsection (3). The employer shall |
4514 | deduct the contribution from the employee's monthly salary, and |
4515 | the contribution shall be submitted to the Division of |
4516 | Retirement. These contributions shall be reported as employer- |
4517 | paid employee contributions, and shall be credited to the |
4518 | account of the employee. The contributions shall be deducted |
4519 | from the employee's salary before the computation of applicable |
4520 | federal taxes and shall be treated as employer contributions |
4521 | under 26 U.S.C. s. 414(h)(2). The employee specifies that the |
4522 | contributions, although designated as employee contributions, |
4523 | are being paid by the employer in lieu of contributions by the |
4524 | employee. The employee shall not have the option of choosing to |
4525 | receive the contributed amounts directly instead of having them |
4526 | paid by the employer to the plan. Such contributions are |
4527 | mandatory and each employee shall be considered to consent to |
4528 | payroll deductions. Payment of an employee's salary or wages, |
4529 | less the contribution, is a full and complete discharge and |
4530 | satisfaction of all claims and demands for the service rendered |
4531 | by employees during the period covered by the payment, except |
4532 | their claims to the benefits to which they may be entitled under |
4533 | the provisions of this chapter. |
4534 | (3) Required employee retirement contribution rates for |
4535 | each membership class of the Florida Retirement System for both |
4536 | retirement plans are as follows: |
| Membership Class | Percentage of Gross Compensation,Effective July 1, 2011 |
|
4537 |
|
| |
4538 |
|
| |
4539 |
|
| Special Risk Administrative Support Class | 3.00% |
|
4540 |
|
| Elected Officers' Class | 3.00% |
|
4541 |
|
| Senior Management Class | 3.00% |
|
4542 |
|
| |
4543 |
|
4544 | (4)(3) Required employer retirement contribution rates for |
4545 | each membership class and subclass of the Florida Retirement |
4546 | System for both retirement plans are as follows: |
4547 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
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|
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|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
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|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
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|
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|
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|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
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|
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|
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|
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|
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|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
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|
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|
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|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
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| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 2009 |
|
| Membership Class |
| Percentage ofGrossCompensation,EffectiveJuly 1, 2012 2010 |
|
4548 |
|
| |
4549 |
|
| Regular Class | 6.16% 8.69% | 6.16% 9.63% |
|
4550 |
|
| Special Risk Class | 16.95% 19.76% | 16.95% 22.11% |
|
4551 |
|
| Special Risk Administrative Support Class | 7.23% 11.39% | 7.23% 12.10% |
|
4552 |
|
| Elected Officers' Class- Legislators, Governor, Lt. Governor, Cabinet Officers, State Attorneys, Public Defenders | 10.76% 13.32% | 10.76% 15.20% |
|
4553 |
|
| Elected Officers' Class- Justices, Judges | 15.19% 18.40% | 15.19% 20.65% |
|
4554 |
|
| Elected Officers' Class- County Elected Officers | 13.08% 15.37% | 13.08% 17.50% |
|
4555 |
|
| Senior Management Class | 8.14% 11.96% | 8.14% 13.43% |
|
4556 |
|
| DROP | 3.50% 9.80% | 3.50% 11.14% |
|
4557 |
|
4558 | (5) In order to address unfunded actuarial liabilities of |
4559 | the system, the required employer retirement contribution rates |
4560 | for each membership class and subclass of the Florida Retirement |
4561 | System for both retirement plans are as follows: |
4562 |
|
| Membership Class | Percentage ofGrossCompensation,EffectiveJuly 1, 2011 | Percentage ofGrossCompensation,EffectiveJuly 1, 2012 |
|
4563 |
|
| |
4564 |
|
| |
4565 |
|
| Special Risk Class | 1.17% | 6.88% |
|
4566 |
|
| Special Risk Administrative Support Class | 0.59% | 20.13% |
|
4567 |
|
| Elected Officers' Class- Legislators, Governor, Lt. Governor, Cabinet Officers, State Attorneys, Public Defenders | 0.51% | 20.55% |
|
4568 |
|
| Elected Officers' Class- Justices, Judges | 0.39% | 12.05% |
|
4569 |
|
| Elected Officers' Class- County Elected Officers | 0.42% | 20.70% |
|
4570 |
|
| Senior Management Class | 0.05% | 10.00% |
|
4571 |
|
| |
4572 |
|
4573 | (6) If a member is reported under an incorrect membership |
4574 | class and the amount of contributions reported and remitted are |
4575 | less than the amount required, the employer shall owe the |
4576 | difference, plus the delinquent fee, of 1 percent for each |
4577 | calendar month or part thereof that the contributions should |
4578 | have been paid. This delinquent assessment may not be waived. If |
4579 | the contributions reported and remitted are more than the amount |
4580 | required, the employer shall receive a credit to be applied |
4581 | against future contributions owed. |
4582 | (7)(4) The state actuary shall recognize and use an |
4583 | appropriate level of available excess assets of the Florida |
4584 | Retirement System Trust Fund to offset the difference between |
4585 | the normal costs of the Florida Retirement System and the |
4586 | statutorily prescribed contribution rates. |
4587 | Section 25. Section 121.72, Florida Statutes, is amended |
4588 | to read: |
4589 | 121.72 Allocations to investment plan member optional |
4590 | retirement program participant accounts; percentage amounts.- |
4591 | (1) The allocations established in subsection (4) shall |
4592 | fund retirement benefits under the investment plan optional |
4593 | retirement program and shall be transferred monthly by the |
4594 | Division of Retirement from the Florida Retirement System |
4595 | Contributions Clearing Trust Fund to the third-party |
4596 | administrator for deposit in each participating employee's |
4597 | individual account based on the membership class of the |
4598 | participant. |
4599 | (2) The allocations are stated as a percentage of each |
4600 | investment plan member's optional retirement program |
4601 | participant's gross compensation for the calendar month. A |
4602 | change in a contribution percentage is effective the first day |
4603 | of the month for which retirement contributions a full month's |
4604 | employer contribution may be made on or after the beginning date |
4605 | of the change. Contribution percentages may be modified by |
4606 | general law. |
4607 | (3) Employer and employee participant contributions to |
4608 | member participant accounts shall be accounted for separately. |
4609 | Participant contributions may be made only if expressly |
4610 | authorized by law. Interest and investment earnings on |
4611 | contributions shall accrue on a tax-deferred basis until |
4612 | proceeds are distributed. |
4613 | (4) Effective July 1, 2002, allocations from the Florida |
4614 | Retirement System Contributions Clearing Trust Fund to |
4615 | investment plan member optional retirement program participant |
4616 | accounts shall be as follows: |
4617 |
|
| Membership Class | Percentage of Gross Compensation |
|
4618 |
|
| |
4619 |
|
| |
4620 |
|
| |
4621 |
|
| Special Risk Administrative Support Class | 11.35% |
|
4622 |
|
| Elected Officers' Class- Legislators, Governor, Lt. Governor, Cabinet Officers, State Attorneys, Public Defenders | 13.40% |
|
4623 |
|
| Elected Officers' Class- Justices, Judges | 18.90% |
|
4624 |
|
| Elected Officers' Class- County Elected Officers | 16.20% |
|
4625 |
|
| Senior Management Service Class | 10.95% |
|
4626 |
|
4627 | Section 26. Section 121.73, Florida Statutes, is amended |
4628 | to read: |
4629 | 121.73 Allocations for member optional retirement program |
4630 | participant disability coverage; percentage amounts.- |
4631 | (1) The allocations established in subsection (3) shall be |
4632 | used to provide disability coverage for members participants in |
4633 | the investment plan optional retirement program and shall be |
4634 | transferred monthly by the Division of Retirement from the |
4635 | Florida Retirement System Contributions Clearing Trust Fund to |
4636 | the disability account of the Florida Retirement System Trust |
4637 | Fund. |
4638 | (2) The allocations are stated as a percentage of each |
4639 | investment plan member's optional retirement program |
4640 | participant's gross compensation for the calendar month. A |
4641 | change in a contribution percentage is effective the first day |
4642 | of the month for which retirement contributions a full month's |
4643 | employer contribution may be made on or after the beginning date |
4644 | of the change. Contribution percentages may be modified by |
4645 | general law. |
4646 | (3) Effective July 1, 2002, allocations from the Florida |
4647 | Retirement System Contributions FRS Contribution Clearing Trust |
4648 | Fund to provide disability coverage for members participants in |
4649 | the investment plan optional retirement program, and to offset |
4650 | the costs of administering said coverage, shall be as follows: |
4651 |
|
| Membership Class | Percentage of Gross Compensation |
|
4652 |
|
| |
4653 |
|
| |
4654 |
|
| |
4655 |
|
| Special Risk Administrative Support Class | 0.45% |
|
4656 |
|
| Elected Officers' Class- Legislators, Governor, Lt. Governor, Cabinet Officers, State Attorneys, Public Defenders | 0.41% |
|
4657 |
|
| Elected Officers' Class- Justices, Judges | 0.73% |
|
4658 |
|
| Elected Officers' Class- County Elected Officers | 0.41% |
|
4659 |
|
| Senior Management Service Class | 0.26% |
|
4660 |
|
4661 | Section 27. Section 121.74, Florida Statutes, is amended |
4662 | to read: |
4663 | 121.74 Administrative and educational expenses.-In |
4664 | addition to contributions required under ss. s. 121.71 and |
4665 | 121.73, effective July 1, 2010, through June 30, 2014, employers |
4666 | participating in the Florida Retirement System shall contribute |
4667 | an amount equal to 0.03 percent of the payroll reported for each |
4668 | class or subclass of Florida Retirement System membership.; |
4669 | Effective July 1, 2014, the contribution rate shall be 0.04 |
4670 | percent of the payroll reported for each class or subclass of |
4671 | membership. The amount contributed shall be transferred by the |
4672 | Division of Retirement from the Florida Retirement System |
4673 | Contributions Clearing Trust Fund to the State Board of |
4674 | Administration's Administrative Trust Fund to offset the costs |
4675 | of administering the investment plan optional retirement program |
4676 | and the costs of providing educational services to members of |
4677 | the Florida Retirement System participants in the defined |
4678 | benefit program and the optional retirement program. Approval of |
4679 | the trustees is required before the expenditure of these funds. |
4680 | Payments for third-party administrative or educational expenses |
4681 | shall be made only pursuant to the terms of the approved |
4682 | contracts for such services. |
4683 | Section 28. Section 121.75, Florida Statutes, is amended |
4684 | to read: |
4685 | 121.75 Allocation for pension plan defined benefit |
4686 | program.-After making the transfers required pursuant to ss. |
4687 | 121.71, 121.72, 121.73, and 121.74, the monthly balance of funds |
4688 | in the Florida Retirement System Contributions Clearing Trust |
4689 | Fund shall be transferred to the Florida Retirement System Trust |
4690 | Fund to pay the costs of providing pension plan defined benefit |
4691 | program benefits and plan administrative costs under the pension |
4692 | plan defined benefit program. |
4693 | Section 29. Section 121.77, Florida Statutes, is amended |
4694 | to read: |
4695 | 121.77 Deductions from member participant accounts.-The |
4696 | State Board of Administration may authorize the third-party |
4697 | administrator to deduct reasonable fees and apply appropriate |
4698 | charges to investment plan member optional retirement program |
4699 | participant accounts. In no event may shall administrative and |
4700 | educational expenses exceed the portion of employer |
4701 | contributions earmarked for such expenses under this part, |
4702 | except for reasonable administrative charges assessed against |
4703 | member participant accounts of persons for whom no employer |
4704 | contributions are made during the calendar quarter. Investment |
4705 | management fees shall be deducted from member participant |
4706 | accounts, pursuant to the terms of the contract between the |
4707 | provider and the board. |
4708 | Section 30. Section 121.78, Florida Statutes, is amended |
4709 | to read: |
4710 | 121.78 Payment and distribution of contributions.- |
4711 | (1) Contributions made pursuant to this part shall be paid |
4712 | by the employer, including the employee contribution, to the |
4713 | Division of Retirement by electronic funds transfer no later |
4714 | than the 5th working day of the month immediately following the |
4715 | month during which the payroll period ended. Accompanying |
4716 | payroll data must be transmitted to the division concurrent with |
4717 | the contributions. |
4718 | (2) The division, the State Board of Administration, and |
4719 | the third-party administrator, as applicable, shall ensure that |
4720 | the contributions are distributed to the appropriate trust funds |
4721 | or participant accounts in a timely manner. |
4722 | (3)(a) Employee and employer contributions and |
4723 | accompanying payroll data received after the 5th working day of |
4724 | the month are considered late. The employer shall be assessed by |
4725 | the Division of Retirement a penalty of 1 percent of the |
4726 | contributions due for each calendar month or part thereof that |
4727 | the contributions or accompanying payroll data are late. |
4728 | Proceeds from the 1-percent assessment against contributions |
4729 | made on behalf of members participants of the pension plan must |
4730 | defined benefit program shall be deposited in the Florida |
4731 | Retirement System Trust Fund, and proceeds from the 1-percent |
4732 | assessment against contributions made on behalf of members |
4733 | participants of the investment plan optional retirement program |
4734 | shall be transferred to the third-party administrator for |
4735 | deposit into member participant accounts, as provided in |
4736 | paragraph (c) (b). |
4737 | (b) Retirement contributions paid for a prior period shall |
4738 | be charged a delinquent fee of 1 percent for each calendar month |
4739 | or part thereof that the contributions should have been paid. |
4740 | This includes prior period contributions due to incorrect wages |
4741 | and contributions from an earlier report or wages and |
4742 | contributions that should have been reported but were not. The |
4743 | delinquent assessments may not be waived. |
4744 | (c)(b) If employee contributions or contributions made by |
4745 | an employer on behalf of members participants of the investment |
4746 | plan optional retirement program or accompanying payroll data |
4747 | are not received within the calendar month they are due, |
4748 | including, but not limited to, contribution adjustments as a |
4749 | result of employer errors or corrections, and if that |
4750 | delinquency results in market losses to members participants, |
4751 | the employer shall reimburse each member's participant's account |
4752 | for market losses resulting from the late contributions. If a |
4753 | member participant has terminated employment and taken a |
4754 | distribution, the member participant is responsible for |
4755 | returning any excess contributions erroneously provided by |
4756 | employers, adjusted for any investment gain or loss incurred |
4757 | during the period such excess contributions were in the member's |
4758 | participant's account. The state board or its designated agent |
4759 | shall communicate to terminated members participants any |
4760 | obligation to repay such excess contribution amounts. However, |
4761 | the state board, its designated agents, the Florida Retirement |
4762 | System Investment Plan Public Employee Optional Retirement |
4763 | Program Trust Fund, the department, or the Florida Retirement |
4764 | System Trust Fund may not incur any loss or gain as a result of |
4765 | an employer's correction of such excess contributions. The |
4766 | third-party administrator, hired by the state board pursuant to |
4767 | s. 121.4501(8), shall calculate the market losses for each |
4768 | affected member participant. If contributions made on behalf of |
4769 | members participants of the investment plan optional retirement |
4770 | program or accompanying payroll data are not received within the |
4771 | calendar month due, the employer shall also pay the cost of the |
4772 | third-party administrator's calculation and reconciliation |
4773 | adjustments resulting from the late contributions. The third- |
4774 | party administrator shall notify the employer of the results of |
4775 | the calculations and the total amount due from the employer for |
4776 | such losses and the costs of calculation and reconciliation. The |
4777 | employer shall remit to the Division of Retirement the amount |
4778 | due within 30 working days after the date of the penalty notice |
4779 | sent by the division. The division shall transfer that amount to |
4780 | the third-party administrator, which shall deposit proceeds from |
4781 | the 1-percent assessment and from individual market losses into |
4782 | member participant accounts, as appropriate. The state board may |
4783 | adopt rules to administer the provisions regarding late |
4784 | contributions, late submission of payroll data, the process for |
4785 | reimbursing member participant accounts for resultant market |
4786 | losses, and the penalties charged to the employers. |
4787 | (d) If employee contributions reported by an employer on |
4788 | behalf of members are reduced as a result of employer errors or |
4789 | corrections, and the member has terminated employment and taken |
4790 | a refund or distribution, the employer shall be billed and is |
4791 | responsible for recovering from the member any excess |
4792 | contributions erroneously provided by the employer. |
4793 | (e)(c) Delinquency fees specified in paragraph (a) may be |
4794 | waived by the Division of Retirement, with regard to pension |
4795 | plan defined benefit program contributions, and by the state |
4796 | board, with regard to investment plan optional retirement |
4797 | program contributions, only if, in the opinion of the division |
4798 | or the board, as appropriate, exceptional circumstances beyond |
4799 | the employer's control prevented remittance by the prescribed |
4800 | due date notwithstanding the employer's good faith efforts to |
4801 | effect delivery. Such a waiver of delinquency may be granted an |
4802 | employer only once each plan state fiscal year. |
4803 | (f) If the employer submits excess employer or employee |
4804 | contributions, the employer shall receive a credit to be applied |
4805 | against future contributions owed. The employer is responsible |
4806 | for reimbursing the member for any excess contributions |
4807 | submitted if any return of such an erroneous excess pretax |
4808 | contribution by the program is made within 1 year after making |
4809 | erroneous contributions or such other period allowed under |
4810 | applicable Internal Revenue guidance. |
4811 | (g)(d) If contributions made by an employer on behalf of |
4812 | members participants in the investment plan optional retirement |
4813 | program are delayed in posting to member participant accounts |
4814 | due to acts of God beyond the control of the Division of |
4815 | Retirement, the state board, or the third-party administrator, |
4816 | as applicable, market losses resulting from the late |
4817 | contributions are not payable to the members participants. |
4818 | Section 31. (1) Effective upon this act becoming a law, |
4819 | the State Board of Administration and the Department of |
4820 | Management Services shall request, as soon as practicable, a |
4821 | determination letter and private letter ruling from the United |
4822 | States Internal Revenue Service. If the United States Internal |
4823 | Revenue Service refuses to act upon a request for a private |
4824 | letter ruling, then a legal opinion from a qualified tax |
4825 | attorney or firm may be substituted for such private letter |
4826 | ruling. |
4827 | (2) If the board or the department receives notification |
4828 | from the United States Internal Revenue Service that this act or |
4829 | any portion of this act will cause the Florida Retirement |
4830 | System, or a portion thereof, to be disqualified for tax |
4831 | purposes under the Internal Revenue Code, then the portion that |
4832 | will cause the disqualification does not apply. Upon such |
4833 | notice, the state board and the department shall notify the |
4834 | presiding officers of the Legislature. |
4835 | Section 32. The Legislature finds that a proper and |
4836 | legitimate state purpose is served when employees and retirees |
4837 | of the state and its political subdivisions, and the dependents, |
4838 | survivors, and beneficiaries of such employees and retirees, are |
4839 | extended the basic protections afforded by governmental |
4840 | retirement systems. These persons must be provided benefits that |
4841 | are fair and adequate and that are managed, administered, and |
4842 | funded in an actuarially sound manner, as required by s. 14, |
4843 | Article X of the State Constitution and part VII of chapter 112, |
4844 | Florida Statutes. Therefore, the Legislature determines and |
4845 | declares that this act fulfills an important state interest. |
4846 | Section 33. For the 2011-2012 fiscal year, the sums of |
4847 | $207,070 of recurring funds and $31,184 of nonrecurring funds |
4848 | from the Florida Retirement System Operating Trust Fund are |
4849 | appropriated to, and four full-time equivalent positions are |
4850 | authorized for, the Division of Retirement within the Department |
4851 | of Management Services for the purpose of implementing this act. |
4852 | Section 34. Except as otherwise expressly provided in this |
4853 | act, this act shall take effect July 1, 2011. |