1. Member Contributions General Safety BASIC BASIC 31621.3 Tier I 31639.5
Tier II
Settlement (Enhanced) Benefit Supplemental 31627
COLA
31873
Safety
BASIC
Settlement (Enhanced) Benefit Supplemental 31627
COLA
31873

2. Composition BASIC 31621.3 – General Tier I 31621.4 – General Tier II
Normal Cost (25/75 with employer)
Prior cost or Unfunded Actuarial Accrued Liability (UAAL 100% to employer)
Basic Normal Cost (25/75 with employer)
COLA Normal Cost (50/50 with employer)
Normal Cost (50/50 with employer)
BASIC
– General Tier I
– General Tier II
– Safety Tier I and Tier II
Settlement (Enhanced) Benefit Supplemental 31627
COLA
31873

3. Settlement (Enhanced ) Benefit Supplemental Contribution
Settlement Agreement. … to the extent undistributed earnings are unavailable in the future to make additional contributions on the employers’ and members’ behalf…then the employer and employee contribution rates shall be increased…

4. COL Contributions
any increases in contributions shall be shared equally between the county or district and the contributing members…

5. * Deferred Normal Cost – Contributions Phase-In