HomeMy WebLinkAboutInstructions for Personalized Reports
Augusta Richmond GA
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GEORGIA
MUNICIPAL
:4SS0CIATION
The Burgess Building. 201 Pryor Street, SW . Atlanta, Georgia 30303-3606
Tel 404-688-0472 . Fax 678-686-6289 . Toll Free 1-888-488-4462 . www.gmanet.com
March, 2005
MEMORANDUM
TO:
Pension Committee Secretaries
FROM:
GMA Retirement Fund
SUBJECT:
INSTRUCTIONS FOR PERSONALIZED REPORTS ON RETIREMENT
PLAN BENEFITS AND PENSION REPORT REFERENCE LISTING
Personalized Reports on Retirement Plan Benefits
We have redesigned the personalized reports to give them a new look and to refine and update some of
the wording. There have been no changes to the method by which benefits are calculated for these
reports. We hope that this updated statement will be well received by all participants.
The enclosed personalized reports should be distributed to all plan participants as soon as possible. To
get the most mileage out of this form of employee communication, we would suggest that either the
Pension Committee Secretary or each supervisor personally distribute the reports to his or her
participating employees. This could be done at the closing of a group meeting or in individual one-on-
one counseling sessions. Of course, if meetings are not possible, you could distribute the reports at work,
or mail them to the participant's homes.
These reports should be easily understood by most of your participants; however, a few questions may
arise. Our goal is to make sure all plan participants understand, and appreciate, their pension plan. To aid
in the understanding of thePersonaJized Retirement Status Reports, attached is a table of some
typical questions (answers provided) which are asked when reports such as these are distributed.
Pension Report Reference Listing
Enclosed are two copies of a Pension Report Reference Listing of accrued and projected retirement
benefits for participants reported to GMA on your most recent employee census.
RISK MANAGEMENT AND EMPLOYEE BENEFIT SERVICES BOARD OF TRUSTEES
Chairperson - Jay Powell, Mayor, Camilla . Vice Chairperson - James V, Burgess, Jr" Mayor. Social Circle . Secretary-Treasurer - Jim E. Higdon, GMA
Executive Director . Trustees - John Bennett, City Manager, Rome. Phil Best. Mayor, Dublin . Keith Brady. Mayor. Newnan . Kathy Brannon, City Manager.
Chamblee . Ronnie Dixon, Mayor, Vidalia . Billy Edwards, City Manager, Hinesville . James E. Elliott, Jr" City Attorney, Warner Robins . Elizabeth M, English.
Councilmember, Vienna . Myrtle Figueras, Councilmember, Gainesville . Susan Holmes, Mayor. Monticello. Joe Morton, City Manager. Fayetteville . Cecil
Pruett, Mayor, Canton . Kenneth E. Smith, Sr" Mayor, Kingsland
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The participants listed will be receiving Individualized Retirement Status Reports that contain information
similar to that listed on the reference listing. Please be certain, though, that they understand these points:
1. The benefits shown are estimates only. Actual benefits depend on the participant's final average
earnings, credited service, and the provisions of the plan in effect when the participant's employment
terminates.
2. The Retirement date shown is the first date that the participant can retire with unreduced benefits. A
participant usually may retire earlier than the date shown, but the benefit will be lower.
3. The Projected benefit has been calculated as an annual life annuity. That means the maximum normal
retirement benefit payable during the participant's lifetime alone (plan A on the Application for
Retirement). The J&S (Joint & Survivor) form of payment is available, which provides payment of a
pension to a surviving beneficiary (plan B on the Application for Retirement). If the participant
chooses Plan B under the 100% option when the employee retires, the benefit will be reduced.
4. Benefits have been estimated for a participant's present status only. Any benefits that an employee
accrued as a former official, or that an official earned as a former employee, have not been included.
5. Social Security benefits have not been estimated for officials, or for employees who were reported to
GMEBS as not covered by Social Security. Those listed are just that- -estimates.
6. In most plans, employees must complete one year of continuous service before they may participate.
Some employees who are not yet participants may have been included in the reference listing. We
assume that they will join the plan as they become eligible.
To aid in the understanding of the Pension Report Reference Listing, attached is a table of the column
headings shown on the reference listing and a brief explanation of each column heading. Please call us if
you have any questions.
PERSONALIZED PENSION STATUS REPORTS
QUESnONSANDANSWERS
Q. When can I retire? A. Your report shows your normal retirement date under the retirement plan in
which you currently participate. You should discuss the specific provisions of
your plan with your Pension Committee Secretary.
Q. The benefit I've earned is A. If you don't have very much service with the City, your earned benefit may
awfully small. Why? When be fairly small. Each year of service you complete in the future and any pay
will it grow, and how? raises you get will increase your earned benefit.
Q. How do I claim my benefit A. A few months before you are ready to retire, you should contact your Pension
if I leave this job a few years Committee Secretary to discuss payment arrangements.
before I'm ready to retire?
Q. I earned a benefit from A. No. The benefit earned under this plan will not be affected by any other
another employer prior to this pension plan benefit you may have earned in the past or may earn at another
job. Will that benefit be employer in the future.
affected by the one I'm now
earning?
Q. Who is paying for these A. The City pays for these reports. The cost is not passed on to you or any other
reports? Am I? plan participant.
Q. I see an error on my report. A. You should contact your Pension Committee Secretary as soon as you notice
What should I do? any error on your report. The Secretary can help determine the nature of the
error, and report it to GMEBS. If sufficient time is given, the error can be
corrected before you receive your next annual report.
Q. I've read my report, I A. You should keep it in a safe place for future reference. We also recommend
understand it, I have no sharing it with your spouse so he or she understands the plan and the financial
questions, except. . . what security it can provide.
should I do with the report
now?
Q. I received a report such as A. Your prior employer probably had a different pension plan. The formula used
this one from my pnor to calculate your benefit was different; therefore, the benefit amount was
employer. But, the numbers different. This report only shows the benefits earned under your current
are really different on this employer's retirement plan. If the personal information shown on this report is
report. Why? incorrect, please contact your Pension Committee Secretary.
Q. What is vesting? A. Vesting means that you have a right to receive your vested benefit at your
nornlal retirement age, even if you leave employment with the City before that
time. However, you must be alive at that age and make proper application with
your Pension Committee Secretary for benefit payments to begin.
Q. Are the benefits shown on
my report accurate? Can I
count on them?
Q. I'm planning to retire in a
few years. How should I use
my report?
Q. Must I keep this statement
until I retire? Is this a one-
time thing?
Q. What if I get another job?
What happens to my benefits?
Q. Why are some of my
earnmgs amounts for past
years "estimated"? Does my
employer keep track of these
things? I really earned more
than the amounts shown on my
report.
Q. When should I really start
thinking about retirement? I'm
still pretty young. How much
planning do I need to do?
PERSONALIZED PENSION STATUS REPORTS
QUESTIONS AND ANSWERS (continued)
A. GMEBS has made every effort to accurately calculate your benefits. The
amounts are based on the data GMEBS has collected on your employment with
the City. This data is shown on your individual report. If any of the information
is incorrect, the benefit amount for current status of your benefit may be affected.
It is for that reason that you must check your report carefully, and let your
Pension Committee Secretary know if an error is found.
A. The report can give you an idea of the amount of monthly income you can
expect to receive from the retirement plan, and when benefit payments will begin.
You should also consider other sources of retirement income, such as Social
Security, previous employer's retirement plan benefits, income from your
personal savings accounts and IRAs, etc. in determining whether you will have
sufficient income to continue your current lifestyle after retirement.
A. The City may provide you with personalized retirement status reports in the
future. We recommend keeping this report in a safe place for future reference,
A. If you are vested when you leave employment with the City, you will be
entitled to a monthly benefit commencing on your normal retirement date. In
some circumstances, you will be able to apply for reduced benefits to begin at an
earlier age than normal retirement. Your Pension Committee Secretary can help
you with the application for benefits.
A. The earnings shown on your report are the earnings rates reported to GMEBS
each year. You may have worked for the City for many years, but if GMEBS
does not have an actual amount for all of those years, an earnings amount was
"estimated" for you. Rather than entering the unknown earnings amount as "0",
we estimated an annual earnings amount when calculating your retirement
benefits. This will give you a better idea of what your actual benefit may be. In
future years, the amount of data collected by GMEBS will increase, which will
reduce the need to make these "estimates."
A. You should plan for retirement throughout your working career. Obviously,
savings set aside today will earn compound interest in the years ahead, whicp will
offer a substantial supplement to your retirement plan income. You may wish to
discuss your current financial situation and retirement plans with your personal
financial advisor.
EXPLANA TION OF HEADINGS ON REFERENCE LISTING
Description
Heading
NAMEl' Participant's name
SOC SEC NO Participant's Social 'Security number
SEX 1 = Male; 2 = Female
SEQ# A number assigned by GMEBS for internal use only
DATE OF BIRTH Month, day, and year of birth
DATE HIRED Month, day, and year that most recent period of employment began
RETIREMENT Month, day, and year when participant becomes eligible for normal
retirement
FIRST VEST If your plan provides for graduated vesting, the first date a participant
becomes vested will be shown
lOO% VEST If the participant is not fully vested yet, the date when he will become 100%
vested is shown
% VEST Percent of the participant's accrued benefit which was vested as of the
valuation date
SALARY HISTORY: Salaries reported to GMEBS through your employee census for the years
THIS YEAR LAST YEAR listed
2 YRS AGO 3 YRS AGO
4 YRS AGO
RET AGE The participant's normal retirement age
SS AGE Age used to calculate the participant's estimated Social Security benefit
TOT AGE The age the participant is eligible to receive benefits from both your plan and
Social Security
ACCRUED BENEFIT Estimated annual accrued benefit from your plan as of the valuation date
PRSVC Years and months of credited service resulting from periods of employment
prior to DATE HIRED
COLA % The plan's cost-of-living level
EQUITY The participant's accumulated contributions, if any, plus interest. Entry will
be blank if the employee has not contributed yet or if the plan is non-
contributory
DATE Date interest last credited to participant's equity
BENEFITS ATNRD: Estimated annual benefit from your plan beginning on the participant's
PROJECTED normal retirement date, assuming the participant works continuously to his
normal retirement date
sac SEC Estimated annual Social Security benefit beginning at normal retirement age
(or age 62 if that is later than the participant's normal retirement date) :
TOTAL Total of Projected and Soc See benefits
J&S Estimated annual benefit from your plan beginning on the participant's
normal retirement date under the 100% Joint and Survivor option, assuming
the beneficiary is the same age as the participant
TOTAL Total of J&S and Soc See benefits
% SUR Percentage of participant's benefit that will continue to the beneficiary under
the Joint and Survivor option
GEORGIA
MUNICIPAL
~SSOCIATION
The Burgess Building' 20 I Pryor Street. SW . Atlanta, Georgia 30303-3606
Tel 404-688-0472 . Fax 678-686-6289 . Toll Free 1-888-488-4462 . www,gmanet,com
April 27, 2005
Ms. Lena J. Bonner
Pension Committee Secretary
City of Augusta
530 Greene Street
Augusta, GA 30911-4406
Dear Ms. Bonner:
The annual valuation of the retirement plan for the City of Augusta has been completed. Calculations
were based on the data that was submitted to GMA, the terms of the plan, and the assets of the plan as
of March 1, 2005. A summary of the data and the results of the valuation are shown in the enclosed
booklet.
The monthly cost of the plan for the coming year, including administrative charges and pension
statements has increased from $16,702.66 to $17,797.08. The new cost represents 3.2% of the payroll
of covered employees versus 3.0% of covered payroll at the previous valuation. The new amount will be
reflected on the forthcoming billing. Please remit the new amount only after it appears on the billing
statement.
Normally, the actuary does not comment why the contribution as a percentage of pay changes unless
the change is more than 2% of payroll. Over the long term, some fluctuation is expected.
Effective July 1, 2004, the GMEBS Board of Trustees approved a modest increase in the administrative
fees for retirement plans. The base annual fee was increased by $83, and the per head charge for active
participants, retired participants and terminated vested participants by $1, $2 and $1 respectively,
Personalized pension statements, if requested, have increased by $1 per statement.
If you should have any questions please do not hesitate to call.
Sincerely,
LLO~
Linda Gady, Manager
Employee Benefit Services
LG/vm
Enclosures
C: GMA Accounting Department
RISK MANAGEMENT AND EMPLOYEE BENEFIT SERVICES BOARD OF TRUSTEES
Chairperson - Jay Powell, Mayor, Camilla . Vice Chairperson - James V. Burgess, Jr" Mayor, Social Circle . Secretary-Treasurer - Jim E. Higdon, GMA
Executive Director . Trustees - John Bennett, City Manager, Rome' Phil Best, Mayor, Dublin . Keith Brady, Mayor, Newnan . Kathy Brannon, City Manager,
Chamblee . Ronnie Dixon, Mayor. Vldalia . Billy Edwards, City Manager, Hinesville . James E, Elliott, Jr,. City Attorney. Warner Robins . Elizabeth M, English,
Councilmember, Vienna . Myrtle Figueras, Councllmember, Gainesville . Susan Holmes, Mayor. Monticello' Joe Morton, City Manager. Fayetteville . Cecil
Pruett. Mayor, Canton . Kenneth E. Smith, Sr" Mayor. Kingsland
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City of Augusta Georgia
Retirement Plan
Actuarial Report as of March 1, 2005
A Participating Member of the
Georgia Municipal Employees Benefit System (GMEBS)
April 2005
QGfORGIA
MUNICIPAL
ASSOCIATION
GMEBS is a service of GMA
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Table of Contents
Management Summary of Valuation Results............................................ MS
Supplem ental Information ........................................................................... SI
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Management Summary of Valuation Results
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Hig hlig h ts .................. ......................... ...................... ........... ........ ... ...... .... MS-1
Recomm ended Co ntributions ....................................................... ........... MS- 2
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State Funding Standards .............. ........................................................... MS-5
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Ass et Values......... .................................................................................... MS - 5
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Fun ded Status ........................................................ ...................... ............ MS-6
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Augusta, Georgia
MS-1
Highlights
This report summarizes financial results for the Augusta, Georgia Retirement Plan based upon
actuarial valuations as of March 1,2005 and March 1,2004.
March 1, 2005
March 1, 2004
Recommended Contribution
Dollar amount
Percent of Covered Payroll
$ 213,565
$ 200,432
3.2%
3.0%
Asset Values
Market Value of Assets (MV)
Actuarial Value of Assets
$ 6,980,593
7,372,466
$ 6,460,159
6,913,410
Funded Status
Present Value of Accrued
Plan Benefits (PV APB) $ 7,016,254 $ 6,622,847
Funded Percentage (MV/PVAPB) 99.5% 97.5%
Plan Termination Basis (PTB) $ 9,582,701 $ 8,785,273
Funded Percentage (MV/PTB) 72.8% 73.5%
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Augusta, Georgia
MS-2
Management Summary
This report presents the results of the March 1, 2005 actuarial valuation of the Augusta, Georgia
Retirement Plan. The primary purposes of the valuation are to:
· develop the recommended contribution and review the funded position ofthe plan,
· estimate the minimum annual contribution under Public Retirement Systems Standards
Law (Georgia Code Section 47-20-10), and
· provide additional financial disclosures for various reporting requirements imposed upon
the Plan and its sponsor.
Recommended Contributions
The Board of Trustees of the Georgia Municipal Employees Benefit System has adopted an
actuarial funding policy for determination of annual contributions and the systematic funding of
liabilities arising under the plan. The annual minimum contribution is the sum of 1) the normal
cost (including administrative expenses), 2) the level dollar amortization of the unfunded
actuarial accrued liability (initial unfunded actuarial accrued liability over 30 years from 1988
and changes in the unfunded actuarial accrued liability over 15 years for actuarial gains and
losses, 20 years for plan provisions and 30 years for actuarial assumptions and cost methods
from the end of the year during which such changes arise), and 3) interest on these amounts from
the valuation date to the date contributions are paid (assumed monthly). Well-funded plans may
have a full funding credit applied to reduce the recommended contributions. This credit insures
that contributions are not required if a plan's assets exceed the present value of future benefits.
The annual recommended contribution is the greater of (1) the minimum contribution described
above and (2) normal cost (including administrative expenses) with interest, adjusted by a full
funding credit to insure that contributions are not required if a plan's assets exceed the present
value of future bel).efits. However, any amount over the minimum contribution will be phased in
over five years, starting in 2003. Therefore, 60% ofthe amount over the minimum contribution
(if any) is recognized for the 2005 recommended contribution.
The recommended contributions for 2005 and for 2004 are developed on the next page.
See pages SI-l through SI-4 in the Supplemental Information section of this report for further
details on the calculation of the recommended contribution.
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Augusta, Georgia
MS-3
2005
2004
Normal Cost
Plan Benefits
Full Funding Credit
$ 104,237 $ 96,871
24,781 24,484
77,286 72,310
7,261 6,767
0 0
213,565 200,432
133,187 125,230
213,565 200,432
6,641,379 6,637,655
Administrative Expenses
Amortization of the Unfunded Actuarial
Accrued Liability
Interest
Minimum Contribution
Normal Cost with Interest
Recommended Contribution
Covered Payroll
Recommended Contribution as a Percent
of Covered Payroll
3.2%
3.0%
The preceding actuarial terms are defined as follows.
. Normal cost - the value of benefits for one year of service for all active employees.
. Unfunded actuarial accrued liability - the excess of the actuarial accrued liability over the
actuarial value of assets as of the valuation date:
- the actuarial accrued liability means that part of the value of all participants' benefits
attributable to prior years of service, and
- the actuarial value of assets relates to the market value of assets but represents an
"adjusted value" to reduce the effect of financial market fluctuations on annual
contributions.
. Interest - an adjustment at the valuation's assumed interest rate to account for the timing of
contributions.
. Full funding credit - the excess of the recommended contribution determined without regard
to the full funding limitation over the full funding limit (the present value of future benefits
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Augusta, Georgia
MS-4
plus administrative expenses less the market value of assets, minimum of the normal cost for
administrative expenses).
. Minimum contribution - the normal cost plus an amount to fully amortize the unfunded
actuarial accrued liability over a specified number of years (in the same manner as monthly
payments of principal and interest reduce the outstanding balance of a mortgage).
. Recommended contribution - the greater of (1) the minimum contribution and (2) normal
cost (including administrative expenses) with interest. However, any amount over the
minimum contribution will be phased in over five years, starting in 2003. Therefore, 60% of
the amount over the minimum contribution (if any) is recognized for the 2005 recommended
contribution.
. Covered payroll- annual reported salaries for all active participants on the valuation date.
. Recommended contribution as a percent of covered payroll- the ratio of the annual
contribution to covered payroll. In future valuations, this percentage should remain
relatively stable (in the absence of changes to the plan provisions or to the actuarial
assumptions or methods). As the dollar amount of annual payroll increases or decreases, the
recommended contribution is expected to adjust in a like manner. Experience of the plan
which differs materially from that expected by the actuarial assumptions will also change the
percentage of payroll over time.
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Augusta, Georgia
MS-5
State Funding Standards
The Plan is subject to minimum funding standards of the Public Retirement Systems Standards
Law (Georgia Code Section 47-20-10). The estimated minimum annual contribution under these
standards is $188,784. The GMEBS Board of Trustees has adopted an actuarial funding policy
which requires a different funding level than the estimated minimum annual contribution to
minimize fluctuations in annual contribution amounts and to accumulate sufficient funds to
secure benefits under the plan. If the employer contributes the recommended contribution
developed under the actuarial funding policy each year, the Plan will meet applicable state
funding standards. The development of the estimated minimum annual contribution is displayed
on page SI-5 in the Supplemental Information section of this report.
Asset Values
Market Value of Assets
Actuarial Value of Assets
2005
$ 6,980,593
$ 7,372,466
2004
$ 6,460,159
$ 6,913,410
The market value of assets is the current value of assets on the valuation date. This value
fluctuates with changing financial market conditions.
To minimize the effect of random variations in financial market values on the recommended
contribution, the Board of Trustees adopted an asset valuation method for use in the calculation.
The method for determining the actuarial value of assets is part of the GMEBS actuarial funding
policy. It produces an adjusted actuarial value of assets. A smoothing technique gradually
incorporates investment performance that exceeds or falls short of the expected return of 8%,
which is the valuation's investment return assumption. The asset valuation method is more fully
described on page SI-11 in the Supplemental Information section. Information on the change in
asset values from the preceding valuation is displayed on page SI-2.
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Augusta, Georgia
MS-6
Funded Status
The funded status measures the ability of the plan (through assets in the trust) to pay benefits
earned by participants. The funded status percentage is the ratio of the market value of assets to
the present value of plan benefits as ofthe valuation date. A year-by-year comparison of funded
status percentages indicates the plan's progress in securing participants' benefits.
Different techniques are used to gauge a plan's funded status; two customary measures are
presented in this section.
Present Value of Accrued Plan Benefits Basis - A comparison of the market value of assets to
the present value of accrued plan benefits provides one measure of the funded status of the plan.
The present value of accrued plan benefits represents the benefits earned by plan participants
based on their salary and service history as of the valuation date. The calculation ofthese
present values assumes the retirement plan continues -- an on-going plan basis -- without
recognizing benefit increases from future service or salary adjustments.
On-going Plan Basis
Present Value of Accrued Market Value Funded
Year Plan Benefits of Assets Percentage
2005 $ 7,016,254 $ 6,980,593 99.5%
2004 $ 6,622,847 $ 6,460,159 97.5%
The actuarial funding policy establishes a target level of 125% to 150% for mature plans. Since
ultimate benefits under the plan are related to higher final pay levels for participants, a prudent
funding objective exceeds 100% of the present value of benefits based on current salary levels.
The chart on page SI-6 shows the development of the present value of accrued plan benefits on
an on-going plan basis.
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Augusta, Georgia
MS-7
Plan Termination Basis - Another measure of the funded status of the plan gauges the
sufficiency of plan assets to cover liabilities in the event of a plan termination. The value of
benefits on a plan termination basis differs from the on-going plan basis calculation in the
interest assumption for the present values, Lump sum distributions to participants use a series of
interest rates specified by a federal government agency (specifically for this purpose) which are
adjusted for GMEBS plans each January 1. Since federally prescribed interest rates produce
significantly higher distribution amounts, the funded percentage on the plan termination basis is
typically lower than on an on-going plan basis.
Plan Termination Basis
Lump Sum Market Value Funded
Year Present Values of Assets Percentage
2005 $ 9,582,701 $ 6,980,593 72.8%
2004 $ 8,785,273 $ 6,460,159 73.5%
A funded percentage of 100% or more indicates each participant would receive a full distribution
of his or her accrued benefit in the event of termination. Lower funded percentages would
require the allocation of the assets (in accordance with the plan's terms), yielding less than full
distributions for some participants. The funded status on a plan termination basis is described
more fully on page SI-7.
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Supplemental Information
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Basic Funding Results .............................................. ............................ ..... SI-l
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Assets... ...................... .............................. ...................................... ............. SI -2
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Unfunded Actuarial Accrued Liability ..................................................... SI-3
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Reeo m m en d ed Co ntrib utio n.. ............................. ............................... ........ SI-4
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Estimated Minimum Annual Contribution
under Public Retirement Systems Standards Law................................. SI-5
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Present Value of Accrued Plan Benefits (On-going Basis).....................SI-6
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Present Value of Accrued Plan Benefits
(Plan Termination Basis) ........................................................................ SI-7
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D is closures .................... .......... ....... ..... ...................................................... SI-8
Actuarial Assumptions and Methods ...................................................... SI-10
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Asset Data......................................... ........................ ................................ SI -11
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Participant Data .......................... ............................................................. Sf-II
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Actuarial C ertijication ........................... .................................................. SI -13
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Plan Provisions ........................................................................................ SI-14
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I Augusta, Georgia 81-1
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Basic Funding Results
I March 1, 2005 March 1, 2004
I Active Participants
Employees 215 226
I Officials 0 0
Projected Annual Benefits $ 6,318,793 $ 6,691,135
I Actuarial Accrued Liability
Retirement Benefits
I Employees $ 3,356,025 $ 2,925,874
Officials 0 0
I Vested Benefits 594,668 792,531
Death Benefits 151,739 139,803
I Disability Benefits 183,532 169,817
Return of Employee Contributions 907.944 652.303
I Total Active Liability 5,193,908 4,680,328
II Present Value of Projected Benefits 8,600,453 8,037,784
Terminated Participants With Deferred
I Vested Benefits 4 5
Annual Benefits $ 24,250 $ 32,464
I Actuarial Accrued Liability 39,540 46,884
Retired Participants and Beneficiaries 75 77
I Annual Benefits $ 344,361 $ 345,881
Actuarial Accrued Liability 2,802,657 2,826,699
I Total Actuarial Accrued Liability 8,036,105 7,553,911
I Total Present Value of Projected Benefits 11,442,650 10,911,367
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Augusta, Georgia
31-2
Assets
Market Value as of March 1, 2004
Contributions
Disbursements
Investment Return
$ 6,460,159
398,474
(447,009)
568.969
6,980,593
$ 6,913,410
398,474
(447,009)
551, 132
7,416,007
(43.541 )
7,372,466
0
7,372,466
Market Value of Assets as of March 1, 2005
Actuarial Value as of March 1, 2004
Contributions
Disbursements
Assumed Interest Equal to Valuation Rate
Expected Actuarial Value as of March 1, 2005
Adjustment for Difference Between Expected Value and
Market Value as of March 1, 2005
Preliminary Actuarial Value of Assets as of March 1, 2005
Effect of Actuarial Value of Assets Corridor
Actuarial Value of Assets as of March 1, 2005
See page SI-11 for a description of the asset valuation method.
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PERRIN
HR SERVICES
I Augusta, Georgia SI-3
I Unfunded Actuarial Accrued Liability
I Actuarial Accrued Liability as of March 1, 2005 8,036,105
I Actuarial Value of Assets as of March 1, 2005 (7.372.466)
Unfunded Actuarial Accrued Liability (Surplus) 663,639
I Unfunded Actuarial Accrued Liability
as of March 1, 2004 640,501
I Change due to contribution policy
Normal cost due March 1, 2004 325,323
Interest on unfunded 51,240
I Interest on normal cost 26,026
Contributions (398,474)
I Interest on contributions (15.939)
Net Change (11,824)
I Expected unfunded actuarial accrued liability
as of March 1, 2005 628,677
I Change due to actuarial (gain) or loss 34,958
Change in plan provisions 0
I Change in actuarial assumptions 0
Change in actuarial cost methods Q
I Unfunded actuarial accrued liability
as of March 1, 2005 663,639
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Augusta, Georgia
81-4
Development of Recommended Contribution
March 1, 2005
March 1, 2004
Minimum Contribution
Normal Cost
Retirement Benefits
Employees
Officials
Vested Benefits
Death Benefits
Disability Benefits
Return of Employee Contributions
Administrative Expenses
Total Normal Cost
Expected Employee Contributions
Employer Normal Cost
$ 218,235 $ 208,549
0 0
38,138 55,455
10,340 10,177
12,178 12,151
51,922 38,991
24.781 24.484
355,594 349,807
226,576 228,452
129,018 121,355
Amortization of the Unfunded
Actuarial Accrued liability
Interest
77,286 72,310
7,261 6,767
0 0
213,565 200,432
133,187 125,230
213,565 200,432
Full Funding Credit
Minimum Contribution
Normal Cost (including Administrative
Expenses) with Interest
Recommended Contribution
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Augusta, Georgia
SI-5
Estimated Minimum Annual Contribution Under Public
Retirement Systems Standards Law
(Georgia Code Section 47-20-10)
Normal Cost
$ 104,237
Amortization of the unfunded actuarial accrued liability
Initial unfunded actuarial accrued liability over 13 years
from March 1, 2005
The change in the unfunded actuarial accrued liability
arising from plan changes over 20 years
The change in the unfunded actuarial accrued liability
from experience losses (gains) over 15 years
The change in the unfunded actuarial accrued liability
from assumption and method changes over 30 years
o
126,907
(35,412)
(14,209)
Interest
7,261
PRSSLaw Contribution Adjustment
o
Total Estimated Minimum Annual Contribution
188,784
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Present Value of Accrued Plan Benefits
(On-going Basis)
Vested Benefits of Retired Participants and
Beneficiaries currently receiving payments
Other Vested Benefits
Terminated vested participants
Active participants
Total Present Value of Vested Benefits
Nonvested Benefits
Total Present Value of Accrued Plan Benefits
Market Value of Assets
Unfunded Present Value of Accrued Plan
Benefits (Surplus)
Funded Percentage
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PERRIN
HR SERVICES
SI-6
March 1, 2005
Number
of
Participants
75
4
189
26
294
Present
Value
of Benefits
$ 2,802,657
39,540
4,067,440
6,909,637
106.617
7,016,254
6,980,593
35,661
99.5%
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Present Value of Accrued Plan Benefits
(Plan Termination Basis)
SI-7
March 1, 2005
Number
of
Participants
Retired Participants and Beneficiaries Currently
Receiving Payments
Terminated vested participants
Active participants
75
4
~
Total Present Value of Accrued Plan Benefits
294
Market Value of Assets
Unfunded Present Value of Accrued Plan
Benefits (Surplus)
Funded Percentage
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PERRIN
HR SERVICES
Lump Sum
Value
of Benefits
$ 3,972,278
97,995
5.512.428
9,582,701
6,980,593
2,602,108
72.8%
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Augusta, Georgia
81-8
Disclosures
Government Accounting Standards Board
Pension Disclosures in Employer Financial Reports:
The following information is provided to assist the plan sponsor in the development of notes to
plan financial statements prepared in accordance with Statement No. 25 and to its financial
statements prepared in accordance with Statement No. 27 of the Government Accounting
Standards Board.
Significant actuarial assumptions
The significant actuarial assumptions used to compute the actuarial accrued liability and the
annual recommended contribution of the plan meet the Actuarial Standard of Practice No.4,
Measuring Pension Obligations, establishing generally accepted actuarial principles and practices.
The significant actuarial assumptions used in the current valuation are:
. rate of return on investment 8.0% per year
. projected salary increases for
inflation 5.0% per year
merit or seniority 0.5% per year
. post-retirement benefit increases Not applicable
Funding policy and annual contributions
The funding policy for the plan is to contribute an amount equal to the recommended
contribution listed on page SI-4 in each year. The recommended contribution meets the
guidelines for calculating an annual required contribution set forth in Paragraphs 9-10 of
Statement No. 27. These contributions are determined under the projected unit credit actuarial
cost method and the asset valuation method for developing the actuarial value of assets as
described on page SI-ll. The period, and related method, for amortizing the initial unfunded
actuarial accrued liability is 30 years from 1988 and current changes in the unfunded actuarial
accrued liability over 15 years for actuarial gains and losses, 20 years for plan provisions and 30
years for actuarial assumptions and cost methods as a level dollar amount. These amortization
periods, if applicable, are closed for this plan year.
The required contribution rate, if any, of active plan members is stated in the Summary of Plan
Provisions section at the end ofthis report.
This method is more fully explained on page MS-2.
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Augusta, Georgia
81-9
Funded Status
The table below sets forth required supplementary information to be disclosed in the schedule of
funding progress. The items presented are based on the March 1, 2005 actuarial valuation:
. actuarial value of assets $ 7,372,466
. actuarial accrued liability 8,036,105
. funded ratio 91.7%
. total unfunded actuarialliability(funding excess) 663,639
. annual covered payroll 6,641,379
. ratio of unfunded (excess) to annual covered payroll 10.0%
Effect of plan changes on the actuarial accrued liability
The effect on the actuarial accrued liability of any current-year changes in actuarial assumptions
or benefit provisions is:
The plan provisions valued and the actuarial assumptions are the same as those used in the
preceding valuation.
Effect of plan changes on recommended contributions
The effect on the recommended contributions of any current-year changes in actuarial
assumptions, benefit provisions or actuarial funding method is:
The plan provisions valued and the actuarial assumptions and cost methods are the same as
those used to determine the contribution requirement for the preceding year.
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Augusta, Georgia
SI-10
Actuarial Assumptions and Methods
Economic Assumptions
Interest Rate
On-going plan basis
Plan termination basis
Annual Rates of increase in:
Salaries
Future Social Security Wage Bases
Cost of living adjustment
Demographic Assumptions
Mortality
On-going plan basis
Plan termination basis
Termination
Disability
Retirement
Form of Payment
Administrative Expenses
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PERRIN
HR SERVICES
8.0%
5.06%
5.5
5.5
Not applicable
1983 GAM Table
1994 GAR Unisex Table
Aqe
Rate
20
30
40
50
60
50% of 1975 SSA study
Employees: 65
Police & Fire: Earlier of 65 and 60 with
25 years of service
.2580
.1560
.0945
.0585
Life annuity
$2,852 plus $35 per active participant, $80 per
retired participant and $31 per terminated
vested participant. Pension statements, if
requested, are $5 per person. Contributory
plans only: additional $36 per active or ,
terminated vested participant with an individual:
balance.
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Augusta, Georgia
81-11
Actuarial Methods
Normal Cost and Actuarial
Accrued Liability
Actuarial Value of Assets
Projected Unit Credit
Calculate Expected Actuarial Value of Assets by
rolling forward prior year's Actuarial Value with
contributions, disbursements, and expected return
on investments. Preliminary Actuarial Value of
Assets is Expected Actuarial Value of Assets plus
(minus) 10% of the amount that Market Value of
Assets exceeds (is less than) Expected Actuarial
Value of Assets. In addition, the Actuarial Value of
Assets will not be less than 70% or greater than
130% of the Market Value of Assets. This 30%
corridor will be reduced by 5% each year until
2007, after which time the Actuarial Value of
Assets will not be less than 80% or greater than
120% of the Market Value of Assets.
Asset Data
GMEBS has supplied all asset data used in the valuation. The market value of assets is based on
current values as of two months preceding the valuation date and is assumed to be current
through that date.
Participant Data
The primary source of participant data for the current valuation is a census of all participants
which was prepared by the employer through GMEBS. The data are typically collected by the
employer two months prior to valuation date and assumed to be current through that date. A
summary of active participant data as of the valuation date is present on the following page.
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Augusta, Georgia
81-13
Actuarial Certification
This valuation has been conducted in accordance with generally accepted actuarial principles and
practices.
The actuarial assumptions and methods employed in the development of the recommended
contribution have been selected by Towers Perrin considering experience of the plan and
reasonable expectations. In the aggregate, these assumptions and methods result in a total
contribution which, in combination, offers the actuary's best estimate of anticipated experience
under the plan. ~---.."
1;21'
Terry L. Mat ews, F.S.A, E,A.
Towers Perrin
April 2005
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GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
SUMMARY OF RETIREMENT PLAN FEATURES FOR 3-1-2005 V ALUA TION
EMPLOYER
Augusta, Georgia
SOCIAL SECURITY
Yes, but not before 1987
PARTICIPANT CONTRIBUTIONS
3.5% (pre-tax effective 1-1-04)
ORIGINAL EFFECTNE DATE
3-1-87
MASTER PLAN/
ADOPTION AGREEMENT
8-1-03
ELIGffiILITY REQUIREMENTS
Employees: 1 year (20 hours)
. Employees hired on or after March 1, 1987 and before
December 17, 1996 are eligible to participate in the plan. (See
details in Addendum to AA)
Officials: not covered
NORMAL RETIREMENT AGE
65 (optional 55+25 for Police and Fire)
EARLY RETIREMENT
55+10
BENEFIT FORMULA
1.25%-2.0% dynamic breakpoint applies to all employees
. Earnings defmition remains defined in the plan document in
effect immediately prior to adoption of AA,
SERVICE NOT CREDITED
Service prior to 3-1-87 is not credited for benefit purposes, but is
recognized to qualify participants for vesting and early retirement
VESTING
10 years
DEATH BENEFITS
Automatic Option A - participant must be eligible for early or normal
retirement to designate a beneficiary.
DISABILITY MINIMUM
20%
COST-OF-LIVING
SPECIAL JOB CLASS
Class 1 = Police and Fire Employees. Mandatory retirement at age
seventy (70)
PENSION STATEMENTS
Yes
OTHER
In-service distribution effective August 1, 2003. Applies only to those
retirees who return to employment with the employer after normal
retirement pursuant to written reemployment agreement with the
employer. Early retirees who are reemployed after a minimum of 6
months may continue to receive benefits pursuant to same written
agreement with employer. (See AA for details).
No changes in plan features since last valuation
March 1, 2005
NAME
SOC SEC NO
SEX
SEO #
Albright, Michael D. 1
258-06-5580 109
Allen, Glenn A. 1
231-82-5475 110
Allen, John L. 1
247-72-6421 111
Allen, Tameka N. 2
252-23-5263 112
Alley, Edward A. 1
255-41-4381 113
Anderson, Leroy 1
247-90-1517 114
Anderson, Robert E. 1
253-52-6837 115
Anthony, Terry L. 2
365-84-0041 116
Atkins, Michael S. 1
252-17-0986 117
DATE BORN
DATE HIRED
RETIREMENT
4/02/63
7/08/89
5/01/2018
5/05/54
8/26/96
6/01/2019
12/16/41
9/08/96
1/01/2007
2/19/69
10/28/92
3/01/2034
6/02/71
7/26/95
7/01/2036
3/01/50
4/15/86
3/01/2015
2/17/41
6/23/87
3/01/2006
1/08/61
7/14/94
2/01/2026
10/18/67
4/18/88
11/01/2022
Bagley, Earl Richard 1 9/21/49
39-32-1611 118 11/07/84
12/01/2009
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
FIRST VEST
100% VEST
% VEST
100%
100%
10/01/2006
0%
100%
8/01/2005
0%
100%
100%
100%
100%
100%
-u-SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
34,451
31,855
31,855
19,936
19.356
19,356
20,557
19,959
19,959
97,526
82.348
82.349
20.671
20,069
20.069
43,440
42,175
42,175
53,179
51,631
51,631
22,411
21,759
21,759
44,676
43,376
37,718
41,001
39,807
39,807
HISTORY-u-
3 YRS AGO
4 YRS AGO
29,759
28,892
18,884
18.334
19,472
18,905
80,340
62,006
19,580
19,010
50,127
39,754
40,947
48,667
21,155
20,539
36,798
35,726
38,648
37.522
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
55
62
62
5/2028
509
COLA%
EQUITY
DATE
0.0%
24,080
2/05/05
0.0%
6.279
2/05/05
0.0%
6.324
2/05/05
0.0%
25,683
2/05/05
0.0%
6.653
2/05/05
0.0%
40,998
2/05/05
0.0%
38,264
2/05/05
0.0%
8,462
2/05/05
0.0%
31,169
2/05/05
0.0%
35,275
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
1,031
756
1.788
529
749
1,279
214
698
913
5,581
1,830
7,411
881
785
1,666
1,269
1,184
2.453
1,017
1,259
2,277
735
784
1,519
1,669
944
2,614
971
854
1,826
NRD-u-
J&S
TOTAL
% SUR
859
1.616
100'%
441
1,190
100%
178
877
100%
4,649
6.479
100%
733
1.519
100%
1,057
2,241
100%
847
2.107
100%
612
1,397
100%
1,390
2,335
100%
809
1,663
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits. it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of e1iQibi1ity for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
TOWE RS
PERRIN
HR SERVICES
-
65
65
65
6/2019
224
2yr 9mo
65
65
65
1/2007
173
65
65
65
3/2034
1,324
65
65
65
65
65
65
7/2036
198
3/2015
816
65
65
65
3/2006
963
65
65
65
2/2026
237
55
62
62
11/2032
695
60 10/2014
62 737
62
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY-u- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY sac SEC TOTAL
sac SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Barnes, Kenneth C. 1 5/11/67 30,525 28,194 55 6/2032 0.0% 980 816
260-47-1265 119 7/08/91 29,637 28,072 62 413 18,708 726 1,542
6/01/2022 100% 29,637 62 2/05/05 1,706 100%
Beard, Lawrence 1 9/13/50 30,753 29,129 64 10/2015 0.0% 800 667
260-76-4395 120 3/07/89 29,858 28,281 64 490 24,604 828 1,496
4/01/2014 100% 29,857 64 2/05/05 1,629 100%
Beggs, Kathy M. 2 5/21/59 23,335 21,995 65 6/2024 0.0% 708 590
416-90-4570 121 3/27/95 4/01/2005 22,655 21,355 65 231 7,971 802 1,392
6/01/2024 0% 22,655 65 2/05/05 1,511 100%
Bishop, Elana Lee 2 11/21/44 24,873 23,446 65 12/2009 0.0% 589 490
254-64-8094 122 11/21/85 24,149 22,763 65 447 24,158 780 1,271
12/01/2009 100% 24,149 65 2/05/05 1,370 100%
Blount, David 1 4/15/56 31,155 30,710 64 5/2021 0.0% 811 675
260-94-4917 123 9/26/95 10/01/2005 30,248 29,816 64 298 11,184 924 1,600
10/01/2020 0% 30,248 64 2/05/05 1,736 100%
Booker, Larry D. 1 5/01/57 26,502 24,743 65 5/2022 0.0% 759 632
260-94-2412 124 10/10/94 25,731 24,022 65 272 10,600 875 1,507
5/01/2022 100% 25,731 65 2/05/05 1,634 100%
Brandon, Robert T. 1 8/20/48 34,987 28,157 65 9/2013 0.0% 780 650
255-78-1296 125 3/30/92 28,861 27,337 65 398 16,827 1,000 1,650
9/01/2013 100% 28,861 65 2/05/05 1,780 100%
Brewer, George T. 1 4/26/67 33,308 32,750 55 5/2032 0.0% 1,026 855
267-61-4001 126 9/02/92 32,338 31,796 62 420 17,260 769 1,624
5/01/2022 100% 32,338 62 2/05/05 1,795 100%
Brown, Belinda J. 2 3/06/53 29,734 20,908 65 4/2018 0.0% 694 578
253-92-1901 127 10/09/95 11/01/2005 28,869 20,300 65 242 7,664 943 1, 521
4/01/2018 0% 25,103 65 2/05/05 1,637 100%
Brown, Douglas G. 1 7/29/64 24,774 22,769 55 8/2029 0.0% 808 673
253-31-8826 128 3/08/88 24,053 22,106 62 415 17,224 621 1,294
8/01/2019 100% 24,053 62 2/05/05 1,429 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
nav and years of credited service at the time of eliqibilitv for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
----
-
TOWE RS
PERRIN
HR SERVICES
NAME
SOC SEC NO
SEX
SEO #
Brundidge, Arthur J. 1
424-84-0281 129
Bush, Treon S.
252-15-1932
Butler, Karl
255-98-7946
Cain, Derrick M.
254-57-6089
Campbell, Jr., James 1
250-96-0061 133
Christie, Myles 1
101-60-2518 134
Coates, Gloria C. 2
250-94-0544 135
Cofer, Sandra J. 2
261-21-2560 136
Coffield, Tamika M. 2
106-60-7716 137
Coleman, Norbert D. 1
256-17-5311 138
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
20,873
20,266
20,266
25,856
25,103
23,724
30,601
29,710
29,710
33,536
32,559
32,559
39,710
36,031
37,231
30,693
29,799
29,799
21,087
20,474
20,474
22,882
22,216
22,216
35,280
34,253
34,253
34,135
30,129
30,129
HISTORY----
3 YRS AGO
4 YRS AGO
19,771
19,196
23,033
22,362
28,986
28,141
31,765
30,840
36,323
30,269
30,272
28,141
19,974
19,393
21,674
21,043
32,935
28,698
27,806
26,996
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
65
65
65
7/2028
228
COLA%
EQUITY
DATE
0.0%
4,822
2/05/05
0.0%
13,837
2/05/05
0.0%
11,819
2/05/05
0.0%
19,446
2/05/05
0.0%
25,165
2/05/05
0,0%
17,029
2/05/05
0.0%
7,263
2/05/05
0.0%
9,561
2/05/05
0.0%
11,522
2/05/05
0.0%
23,472
2/05/05
---BENEFITS
PROJECTED
SOC SEC
TOTAL
744
761
1,506
1,041
873
1,915
796
750
1,547
1,234
798
2,032
1,034
1,058
2,092
855
708
1,564
477
755
1,233
558
797
1,355
1,114
820
1,935
1,389
1,030
2,419
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Dav and years of credited service at the time of eliaibilitv for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
----..",
-
TOWE RS
PERRIN
HR SERVICES
6/26/63
3/07/94
7/01/2028
2 9/05/64
130 1/22/91
10/01/2029
100%
100%
1 3/10/58
131 2/06/95
3/01/2020
1 11/15/71
132 7/08/91
12/01/2026
100%
100%
9/19/50
1/17/90
2/01/2015
100%
2/07/64
5/11/92
3/01/2019
100%
7/14/51
10/03/94
8/01/2016
3/18/52
10/04/93
4/01/2017
6/06170
2/03/95
7/01/2025
3/17/61
8112/87
4/01/2026
100%
100%
100%
100%
65 10/2029
65 352
65
62 4/2023
62 306
62
55 12/2036
62 456
62
64 10/2015
64 564
64
55
62
62
3/2029
395
65
65
65
8/2016
218
65
65
65
4/2017
259
55
62
62
65
65
65
7/2035
344
4/2026
559
lyr 3mo
AT
NRD----
J&S
TOTAL
% SUR
620
1,382
100%
867
1,741
100%
663
1,414
100%
1,028
1,826
100%
861
1,919
100%
712
1,421
100%
397
1,153
100%
464
1,262
100%
928
1,748
100%
1,157
2,187
100%
NAME SEX
SOC SEC NO SEO #
Collins, Carl B. 1
257-04-7295 139
Compton, James R. 1
259-31-9914 140
Corker, Herbert L. 1
255-94-7679 141
Crocker, Dale A. 1
257-90-3890 142
Cross, J. M. 1
254-80-7513 143
Curry, Janice R. 2
260-13-9356 144
Dailey, Henry R. 1
255-74-9580 145
Dorsey, Cheryl D. 2
77-58-2094 146
Dowdy, John 1
259-35-0169 147
Dresser, Blaise D. 1
253-59-8290 148
DATE BORN
DATE HIRED
RETIREMENT
8/02/60
10/03/94
9/01/2025
4/06/65
8/28/89
5/01/2020
11/08/53
5/18/87
12/01/2018
11/05/54
4/04/95
12/01/2019
6/12/50
8/05/92
7/01/2015
4/20/56
8/18/92
9/01/2017
7/07/47
6/26/84
8/01/2012
12/20/62
5/31/94
6/01/2019
8/28/64
5/28/90
9/01/2019
10/12/74
4/04/95
11/01/2029
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
FIRST VEST
100% VEST
% VEST
100%
100%
100%
5/01/2005
0%
100%
100%
100%
100%
100%
5/01/2005
0%
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
21,576
20,948
20,948
37,011
35,933
35,933
23,701
23,011
23,011
32,080
31,146
31,146
25,239
24,505
24,505
24,774
24,053
24,053
22,520
21,865
21,865
35,273
34,246
34,246
31,051
30,148
30,148
35,584
34,548
34,548
HISTORY----
3 YRS AGO
4 YRS AGO
20,437
19,842
34,433
33,430
22,341
21,691
29,050
28,204
23,675
22,986
22,769
22,106
21,153
20,537
32,428
31,483
29,412
28,556
29,755
28,888
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
65
65
65
9/2025
223
COLA%
EQUITY
DATE
0.0%
8,834
2/05/05
0.0%
24,008
2/05/05
0.0%
19,344
2/05/05
0.0%
10,977
2/05/05
0.0%
12,501
2/05/05
0.0%
11,668
2/05/05
0.0%
22,135
2/05/05
0.0%
10,816
2/05/05
0.0%
21,301
2/05/05
0.0%
11,377
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
692
761
1,454
1,182
810
1,992
777
820
1,598
821
999
1,821
600
830
1,430
645
655
1,300
596
758
1,354
918
798
1,716
946
714
1,660
1,278
848
2,126
NRD----
J&S
TOTAL
% SUR
577
1,338
100%
984
1,795
100%
647
1,468
100%
684
1,683
100%
500
1,330
100%
537
1,192
100%
496
1,255
100%
765
1,563
100%
788
1,502
100%
1,065
1,913
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
nay and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
TOWERS
PERRIN
HR SERVICES
-
55
62
62
5/2030
570
65
65
65
65
65
65
65
65
65
12/2018
420
12/2019
310
7/2015
314
61
62
62
65
65
65
5/2021
306
8/2012
404
56
62
62
1/2028
375
55
62
62
55
62
62
9/2029
458
11/2039
334
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
- - -- SALARY HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Dugar, Earl 1 6/13/50 29,480 26,482 65 7/2015 0.0% 790 658
578-68-3884 149 9/11/89 28,622 25,711 65 446 17,819 912 1,571
7/01/2015 100% 28,622 65 2/05/05 1,703 100%
Dukes, Glenn 1 5/09/61 29,480 28,622 65 6/2026 0.0% 977 814
252-17-5906 150 7/25/94 28,622 26,734 65 313 10,766 932 1,746
6/01/2026 100% 28,622 65 2/05/05 1,910 100%
Dunbar, Dorothy L. 2 4/13/69 32,350 30,494 55 5/2034 0.0% 1,092 909
255-43-4894 151 11/11/91 31,408 29,605 62 428 14,666 767 1,677
5/01/2024 100% 31,408 62 2/05/05 1,859 100%
Durrance, Todd J. 1 7/22/65 33,536 31,765 55 8/2030 0.0% 1,120 933
250-45-8888 152 6/06/88 32,559 30,840 62 559 27,066 758 1,691
8/01/2020 100% 32,559 62 2/05/05 1,879 100%
Elam, Gwendolyn 2 8/03/54 25,577 24,227 65 9/2019 0.0% 805 671
260-94-1313 153 5/17/89 24,832 23,521 65 403 18,755 865 1,537
9/01/2019 100% 24,832 65 2/05/05 1,671 100%
Elam, Wanda Denise 2 2/22/73 35,063 32,928 55 3/2038 0.0% 1,180 983
252-31-5645 154 10/04/95 11/01/2005 33,212 25,402 62 302 9,659 834 1,818
3/01/2028 0% 28,880 62 2/05/05 2,015 100%
Evans, Benny 1 1/31/47 22,937 21,726 65 2/2012 0.0% 457 381
16-36-1541 155 11/30/92 22,269 21,093 65 281 10,711 766 1,147
2/01/2012 100% 22,269 65 2/05/05 1,224 100%
Fernandez, Raul E. 1 1/01/53 35,738 30,949 65 1/2018 0.0% 930 775
584-09-8535 156 11/30/92 33,045 30,048 65 415 15,104 1,048 1,823
12/01/2017 100% 33,045 65 2/05/05 1,979 100%
Freeman, Jason S. 1 3/31/71 34,160 28,136 55 4/2036 0.0% 1,052 876
435-61-3814 157 8/05/96 9/01/2006 33,166 27,317 62 268 9,406 808 1,685
4/01/2026 0% 28,840 62 2/05/05 1,861 100%
Fuller, Ronnye Clyde 1 2/18/44 34,367 30,366 64 3/2009 0.0% 725 604
455-70-1211 158 8/16/82 33,366 29,482 64 603 32,801 829 1,433
9/01/2007 100% 33,366 64 2/05/05 1,554 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliqibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE RS
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
- u - SALARY HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Galvin, Joseph Willi 1 12/30/68 33,535 31,765 55 1/2034 0.0% 1,231 1,025
252-31-0429 159 9/26/88 37,443 30,840 62 568 23,259 779 1,805
1/01/2024 100% 32,559 62 2/05/05 2,010 100%
Garner, James 1 3/16/38 26,502 25,103 67 3/2005 0.0% 400 333
259-56-3670 160 1/29/90 25,731 24,372 67 400 17,339 868 1,202
3/01/2005 100% 25,731 67 2/05/05 1,269 100%
Gates, Bert 1 6/08/69 34,930 30,202 55 7/2034 0.0% 1,240 1,032
256-49-9929 161 5/17/90 32,298 29,323 62 488 20,221 808 1,841
7/01/2024 100% 32,298 62 2/05/05 2,048 100%
Goodwin, Nathaniel E 1 1/24/67 33,375 33,790 55 2/2032 0.0% 1,126 938
259-39-0646 162 8/28/89 32,403 32,806 62 532 23,157 770 1,708
2/01/2022 100% 32,403 62 2/05/05 1,897 100%
Graham, Charlena M. 2 4/16/64 31,872 33,864 55 5/2029 0.0% 932 776
213-78-0973 163 7/20/92 34,382 32,878 62 438 15,693 726 1,503
5/01/2019 100% 34,382 62 2/05/05 1,659 100%
Green, Ricky B. 1 2/06/59 18,935 17,935 65 3/2024 0.0% 539 449
252-13-9588 164 10/07/96 11/01/2006 18,384 17,413 65 158 5,223 711 1,160
3/01/2024 0% 18,389 65 2/05/05 1,250 100%
Grice, Gary F. 1 1/21/64 36,503 34,576 55 2/2029 0.0% 1,175 979
260-31-0250 165 2/18/88 35,441 33,569 62 621 29,450 794 1,774
2/01/2019 100% 35,441 62 2/05/05 1,970 100%
Griffin, Alfred Tyro 1 7/09/48 35,311 31,687 65 8/2013 0.0% 971 809
260-78-0714 166 7/30/84 34,283 30,764 65 623 32,460 1,006 1,815
8/01/2013 100% 34,283 65 2/05/05 1,978 100%
Griffin, David C. 1 5/26/67 36,283 33,727 55 6/2032 0.0% 1,212 1,010
252-19-7348 167 4/06/90 35,227 32,745 62 535 18,918 815 1,825
6/01/2022 100% 35,227 62 2/05/05 2,027 100%
Hagin, Freddie D. 1 6/16/65 27,827 23,908 65 7/2030 0.0% 1,219 1,016
253-25-6197 168 5/04/88 27,017 23,211 65 445 15,418 921 1,937
7/01/2030 100% 25,731 65 2/05/05 2,141 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
oav and vears of credited service at the time of eliaibilitv for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
-
TOWERS
PERRIN
HR SERVICES
NAME
SOC SEC NO
SEX
SEO #
Hamilton, Darryl
259-25-7487
Hamlin, Ernest F.
257-86-9518
Hardin, Rachel L.
255-33-5286
Harper, Danny M.
257-02-0626
Harris, Angele M.
258-17-2072
Harris, Johnnie Mae 2
254-90-1294 174
Harris, Lenston M. 1
262-29-8162 175
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
1
169
3/26/67
11/12/90
4/01/2022
6/13/51
12/09/91
7/01/2016
9/29/63
4/04/95
5/01/2020
6/09/60
11/14/94
7/01/2025
11/17/60
1/30/90
12/01/2025
100%
100%
1
170
100%
2
171
5/01/2005
0%
1
172 -
100%
1
173
6/16/54
4/11/88
5/01/2013
100%
11/24/55
12/28/87
12/01/2010
100%
Hazlewood, Thomas W. 1 11/29/55
254-11-4583 176 1/24/90
12/01/2020
Hem, Jackie A. 2
252-17-8663 177
Herring, Dennis E. 1
259-43-7675 178
100%
12/30/58
5/02/94
1/01/2024
4/02/67
1/17/95
5/01/2032
100%
100%
-- - - SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
31,252
30,342
32,103
54,510
52,922
46,019
32,075
31,141
31,141
20,560
19,962
19,962
31,924
28,966
28,966
37,365
36,277
36,277
38,307
32,341
32,341
18,292
17,760
17,760
26,371
25,604
25,604
20,815
20,210
20,210
HI STORY ----
3 YRS AGO
4 YRS AGO
33,460
32,486
41,592
40,381
29,045
28,199
19,475
18,907
28,260
27,437
35,392
34,361
32,752
31,798
17,327
16,822
24,979
24,252
19,717
19,143
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
55
62
62
4/2032
473
COLA%
EQUITY
DATE
0.0%
19,708
2/05/05
0.0%
21,009
2/05/05
0.0%
10,875
2/05/05
0.0%
7,347
2/05/05
0.0%
23,902
2/05/05
0.0%
28,510
2/05/05
0.0%
28,530
2/05/05
0.0%
11,640
2/05/05
0.0%
10,760
2/05/05
0.0%
7,583
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
1,042
737
1,779
1,552
1,414
2,967
835
756
1,591
654
740
1,395
1,191
975
2,167
973
835
1,808
947
786
1,734
587
712
1,300
812
869
1,681
807
775
1,583
NRD----
J&S
TOTAL
% SUR
868
1,605
100%
1,292
2,707
100%
695
1,452
100%
545
1,286
100%
992
1,968
100%
810
1,646
100%
789
1,575
100%
489
1,202
100%
676
1,546
100%
672
1,448
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Dav and vears of credited service at the time of eliaibilitv for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
---=
~
TOWE RS
PERRIN
HR SERVICES
65
65
65
7/2016
671
57
62
62
65
65
65
65
65
65
10/2028
310
7/2025
211
12/2025
457
59
62
62
7/2019
630
55
62
62
12/2020
628
6yr 10mo
65 12/2020
65 276
65
65
65
65
1/2024
284
65
65
65
5/2032
210
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Hicks, Noah M. 1 1/06/40 79,298 75,112 65 3/2005 0.0% 1,319 1,099
237-60-2206 179 11/04/91 76,989 72,924 65 1,319 38,023 1,599 2,698
3/01/2005 100% 76,989 65 2/05/05 2,919 100%
Hitchcock, III, Haro 1 9/25/68 35,258 30,505 55 10/2033 0.0% 1,077 897
255-37-9345 180 5/31/94 32,601 29,617 62 359 12,823 806 1,703
10/01/2023 100% 32,601 62 2/05/05 1,883 100%
Hodson, Larry L. 1 1/12/63 33,536 31,765 55 2/2028 0.0% 1,007 838
247-39-5199 181 3/28/89 32,559 30,840 62 534 25,260 743 1,582
2/01/2018 100% 32,559 62 2/05/05 1,750 100%
Holley, Julius C. 1 4/29/46 22,790 21,587 65 5/2011 0.0% 528 439
259-70-1311 182 1/23/89 22,127 20,959 65 367 15,285 756 1,196
5/01/2011 100% 22,127 65 2/05/05 1,285 100%
Holliday, Robert A. 1 1/07/73 34,324 28,271 55 2/2038 0.0% 1,129 940
259-47-9331 183 6/10/96 7/01/2006 33,324 27,448 62 275 9,497 822 1,762
2/01/2028 0% 28,978 62 2/05/05 1,951 100%
Hollis, Christopher 1 8/24/65 23,467 22,229 65 9/2030 0.0% 990 824
257-06-2849 184 2/26/90 22,784 21,581 65 352 13,644 826 1,651
9/01/2030 100% 22,784 65 2/05/05 1,816 100%
Hoskins, Jeannette L 2 9/29/61 19,985 18,930 65 10/2026 0.0% 778 648
153-52-9014 185 4/24/89 19,404 18,379 65 317 13,250 733 1,382
10/01/2026 100% 19,404 65 2/05/05 1,512 100%
Howell, Jerry W. 1 7/25/67 32,308 29,271 55 8/2032 0.0% 1,189 990
441-80-9295 186 3/09/87 31,367 28,419 62 570 28,533 753 1,744
8/01/2022 100% 31,367 62 2/05/05 1,942 100%
Hudson, Barbara E. 2 10/03/45 25,759 24,400 65 11/2010 0.0% 514 428
259-70-0880 187 8/26/91 25,010 23,689 65 348 13,846 803 1,232
11/01/2010 100% 25,010 65 2/05/05 1,318 100%
Hughes, Dwain E. 1 7/30/59 31,351 29,552 55 8/2024 0.0% 895 745
255-04-5256 188 2/25/87 30,439 28,691 62 564 29,555 689 1,435
8/01/2014 100% 30,439 62 4yr 7mo 2/05/05 1,585 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Dav and years of credited service at the time of eliaibilitv for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE RS
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Hughes, Eddie 1 8/09/52 23,354 22,122 65 9/2017 0.0% 662 552
271-54-8642 189 5/07/90 22,675 21,477 65 345 13,913 806 1,358
9/01/2017 100% 22,675 65 2/05/05 1,469 100%
Jackson, Kenneth D. 1 2/28/70 33,536 31,765 55 3/2035 0.0% 1,100 916
257-27-3769 190 8/23/93 32,559 30,840 62 386 15,054 792 1,708
3/01/2025 100% 32,559 62 2/05/05 1,892 100%
James, Kellie R. 2 3/19/69 27,291 25,850 65 4/2034 0.0% 1,215 1,012
253-49-1871 191 7/01/91 26,497 25,098 65 373 14,090 928 1,940
4/01/2034 100% 26,497 65 2/05/05 2,143 100%
Jenkins, Valerie R. 2 2/07/58 33,542 23,062 65 3/2023 0.0% 992 827
260-04-0161 192 9/19/94 27,184 22,390 65 291 9,062 1, 017 1,844
3/01/2023 100% 27,924 65 2/05/05 2,010 100%
Johnson, Jacques A. 1 9/08/53 31,126 29,483 60 10/2018 0.0% 810 675
247-98-0401 193 4/18/88 30,220 28,624 62 524 27,362 742 1,417
5/01/2013 100% 30,220 62 2/05/05 1,553 100%
Johnson, Jr. , Richar 1 9/09/71 35,788 35,099 55 10/2036 0.0% 1,227 1,022
258-65-2632 194 11/01/93 34,746 34,076 62 411 15,731 835 1,857
10/01/2026 100% 34,746 62 2/05/05 2,062 100%
Johnson, Sean M. 1 1/29/69 39,248 36,352 55 2/2034 0.0% 1,434 1,194
247-11-5820 195 12/05/88 37,261 35,293 62 624 28,005 876 2,071
2/01/2024 100% 37,261 62 2/05/05 2,310 100%
Johnson, Wenda 1 1 1 1/05/66 34,508 31,408 55 2/2031 0.0% 1,210 1,008
257-33-8687 196 6/01/87 33,504 30,493 62 604 28,385 780 1,788
2/01/2021 100% 33,504 62 2/05/05 1,990 100%
Jones, Antonio E. 1 2/07/66 31,051 29,412 55 3/2031 0.0% 973 810
253-35-8729 197 1/07/91 30,148 28,556 62 438 19,952 727 1,538
3/01/2021 100% 30,148 62 2/05/05 1,700 100%
Jones, Cornelius L. 1 4/06/71 31,051 29,412 55 5/2036 0.0% 1,083 . 902
256-53-3604 198 10/06/92 30,148 28,556 62 383 16,423 758 1,660
5/01/2026 100% 30,148 62 2/05/05 1,841 100%
All benefi ts shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE RS
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Jones, Jr. , Jasper W 1 1/03/70 39,344 31,760 55 2/2035 0.0% 1,431 1,192
259-43-0236 199 2/19/90 37,437 30,835 62 537 23,077 885 2,077
2/01/2025 100% 32,554 62 2/05/05 2,316 100%
Jones, Ricky A. 1 3/22/63 26,326 23,305 65 4/2028 0.0% 978 814
260-27-6227 200 7/20/92 23,888 22,627 65 314 12,826 878 1,693
4/01/2028 100% 23,888 65 2/05/05 1,856 100%
Jones, Thelodis T. 1 9/10/70 29,847 28,271 55 10/2035 0.0% 922 768
253-51-0429 201 1/05/96 2/01/2006 28,978 27,448 62 271 10,362 733 1,501
10/01/2025 0% 28,978 62 2/05/05 1,655 100%
Jordan, Malton 1 2/12/58 26,283 24,896 65 3/2023 0.0% 894 744
253-06-3582 202 6/12/90 25,518 24,171 65 386 28,813 867 1,612
3/01/2023 100% 25,518 65 2/05/05 1,761 100%
Jordan, Quincy 1 12/12/69 31,032 28,642 65 1/2035 0.0% 1,301 1,083
256-21-4834 203 9/19/94 30,129 27,808 65 320 9,781 1,012 2,095
1/01/2035 100% 30,129 65 2/05/05 2,313 100%
Kea, Randall K. 1 9/04/61 34,494 28,413 59 10/2026 0.0% 898 748
257-25-9322 204 11/21/95 12/01/2005 29,123 27,585 62 286 10,425 794 1,542
12/01/2020 0% 29,123 62 2/05/05 1,692 100%
King, Martha R. 2 7/25/50 34,100 32,300 65 8/2015 0.0% 740 616
257-86-5081 205 9/26/94 33,107 31,359 65 355 11,861 1,002 1,618
8/01/2015 100% 33,107 65 2/05/05 1,742 100%
Kirk, Edward L. 1 6/18/52 31,547 29,345 65 7/2017 0.0% 750 625
255-82-8998 206 8/08/94 30,629 28,490 65 329 11,416 970 1,595
.7/01/2017 100% 30, 629 65 2/05/05 1,721 100%
Kirkland, Billie 1 4/15/53 25,778 24,299 65 5/2018 0.0% 740 616
252-80-6258 207 9/10/90 25,028 23,591 65 371 15,753 862 1,479
5/01/2018 100% 25,028 65 2/05/05 1,603 100%
Labord, Jeffrey L. 1 2/18/67 21,149 20,033 65 3/2032 0.0% 965 804
254-21-5221 208 4/07/88 20,533 19,449 65 356 16,421 783 1,587
3/01/2032 100% 20,533 65 2/05/05 1,748 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past. earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibi1ity for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
-------.,
~
TOWE RS
PERRIN
HR SERVICES
NAME
SOC SEC NO
Lapan, Melvin E.
589-18-3137
Lark, Ann
247-76-7162
Larke, Gregory K.
248-35-7360
Leaphart, Eugene
248-88-6969
Lee, Julia
94-60-3060
Lively, Keith B.
256-43-4692
Lord, James D.
254-31-8187
Major, Jr., John
256-21-2611
SEX
SEO #
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
1
209
7/27/65
7/11/88
8/01/2020
5/24/43
1/25/82
6/01/2008
8/16/61
7/11/88
9/01/2016
8/20/49
2/01/88
9/01/2014
100%
100%
2
210
100%
1
211
100%
1
212
2
213
8/05/61
5/29/90
9/01/2026
6/25/67
5/23/89
7/01/2022
100%
100%
1
214
1
215
12/11/64
9/05/89
1/01/2020
6/30/61
9/20/88
7/01/2026
100%
100%
1
216
Manning, Richard I. 1 8/08/40
248-66-4870 217 8/29/94
9/01/2005
100%
Masters, Charles L. 1 10/22/69
252-33-7616 218 12/05/90
11/01/2024
100%
-- - - SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
51,217
49,726
43,240
34,101
33,109
33,109
30,525
29,637
29,637
23,232
19, 613
19,613
24,251
23,545
23,545
38,685
37,558
32,659
35,535
34,500
30,000
27,547
26,745
26,745
31,032
30,129
30, 129
33,701
32,720
32,720
HISTORY----
3 YRS AGO
4 YRS AGO
42,185
40,957
32,144
31,208
28,914
28,072
19,135
18,578
22,971
22,302
33,063
32,100
29,269
28,416
26,093
25,333
27,883
27,071
31,922
30,992
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
55
62
62
8/2030
800
COLA%
EQUITY
DATE
0.0%
32,373
2/05/05
0.0%
32,151
2/05/05
0.0%
25,742
2/05/05
0.0%
17,003
2/05/05
0.0%
14,747
2/05/05
0.0%
24,997
2/05/05
0.0%
23,151
2/05/05
0.0%
17,135
2/05/05
0.0%
11,428
2/05/05
0.0%
21,038
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
1,851
1,023
2,875
746
934
1,680
892
685
1,578
665
784
1,450
915
823
1,738
1,333
852
2,185
1,119
780
1,900
1,083
892
1,975
335
878
1,213
1,187
788
1,976
NRD----
J&S
TOTAL
% SUR
1,542
2,566
100%
621
1,555
100%
743
1,428
100%
554
1,339
100%
762
1,585
100%
1,110
1,962
100%
932
1,713
100%
902
1,794
100%
279
1,157
100%
989
1,777
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the goyerning legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown.above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWERS
PERRIN
HR SERVICES
65
65
65
6/2008
613
55
62
62
65
65
65
9/2026
507
9/2014
375
2yr
65
65
65
9/2026
358
55
62
62
7/2032
571
55
62
62
65
65
65
1/2030
506
7/2026
453
65 9/2005
65 319
65
55 11/2034
62 478
62
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Mathis, Maurice E. 1 3/19/49 18,933 17,933 65 4/2014 0.0% 368 306
386-54-3183 219 7/28/95 8/01/2005 18,382 17,411 65 181 6,130 702 1,009
4/01/2014 0% 18,382 65 2/05/05 1,070 100%
May, James L. 1 4/28/76 34,442 29,569 55 5/2041 0.0% 1,249 1,040
259-35-3489 220 6/10/96 7/01/2006 29,078 28,708 62 272 9,950 838 1,879
5/01/2031 0% 29,078 62 2/05/05 2,087 100%
McBeth, Charles 1 2/19/55 30,983 28,797 64 3/2020 0.0% 806 672
248-13-0622 221 6/09/94 30,081 27,958 64 328 11,597 918 1,591
7/01/2019 100% 30,081 64 2/05/05 1,725 100%
McCraw, Otis C. 1 7/03/55 31,252 32,729 64 8/2020 0.0% 835 695
237-94-3374 222 5/31/94 30,342 31,775 64 359 12,704 889 1,584
6/01/2019 100% 34,228 64 2/05/05 1,724 100%
Miller, Kathy E. 2 11/05/56 18,253 17,240 65 12/2021 0.0% 540 450
255-04-6027 223 6/22/93 17,722 16,738 65 213 5,578 708 1,158
12/01/2021 100% 17,722 65 2/05/05 1,248 100%
Moore, Scott 1 8/28/71 33,902 32,112 55 9/2036 0.0% 1,283 1,068
24-50-2432 224 4/09/90 32,915 31,177 62 503 22,755 804 1,873
9/01/2026 100% 32,915 62 2/05/05 2,087 100%
Mueller, Archie Loui 1 9/18/41 18,473 17,413 65 10/2006 0.0% 368 306
516-58-6856 225 9/11/78 17,935 16,906 65 332 17,706 662 969
10/01/2006 100% 17,935 65 2/05/05 1,030 100%
Murphy, Betty W. 2 3/31/38 31,298 29,502 67 3/2005 0.0% 563 469
253-52-9755 226 10/31/77 30,387 28,643 67 563 28,842 958 1,427
3/01/2005 100% 30,387 67 2/05/05 1,521 100%
Murphy, Jerry W. 1 11/05/57 21,212 20,092 65 12/2022 0.0% 583 486
253-11-8470 227 6/10/96 7/01/2006 20,595 19,507 65 184 6,035 766 1,252
12/01/2022 0% 20,595 65 2/05/05 1,349 100%
Myers, Vernon J. 1 9/22/63 30,900 29,269 55 1012028 0.0% 890 741
253-25-6812 228 1/07/91 30,000 28,416 62 435 20,336 705 1,446
10/01/2018 100% 30,000 62 2/05/05 1,595 100%
All benefits shown aboye are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the.current employer.
~
TOWE Rs
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Neal, Donald M. 1 7/16/47 27,691 26,229 65 8/2012 0.0% 651 542
247-82-9995 229 12/04/89 26,885 24,057 65 416 20,297 854 1,397
8/01/2012 100% 26,885 65 2/05/05 1,506 100%
Neal, Edward L. 1 6/26/59 33,535 31,765 55 7/2024 0.0% 887 739
252-04-5751 230 1/16/89 37,443 30,840 62 556 25,795 720 1,459
7/01/2014 100% 32,559 62 2/05/05 1,607 100%
Noikov, Michael G. 1 1/29/59 27,006 22,887 65 2/2024 0.0% 839 699
257-19-9063 231 3/15/94 24,505 22,220 65 275 11,442 878 1,577
2/01/2024 100% 24,505 65 2/05/05 1,717 100%
O'Bryant, Quincy L. 1 4/01/67 33,371 31,609 55 4/2032 0.0% 1,022 851
257-13-7881 232 10/06/92 32,399 30,688 62 412 17,182 770 1,621
4/01/2022 100% 32,399 62 2/05/05 1,792 100%
Oatman Jr, Fred 1 10/18/65 19,936 18,884 65 11/2030 0.0% 718 598
254-33-9457 233 3/25/96 4/01/2006 19,356 18,334 65 178 6,051 749 1,347
11/01/2030 0% 19,356 65 2/05/05 1,467 100%
Odell , James M. 1 9/07/51 22,825 21,621 65 10/2016 0.0% 574 478
240-84-6323 234 7/22/92 22,161 20,991 65 287 12,116 789 1,268
10/01/2016 100% 22,161 65 2/05/05 1,364 100%
Overstreet, Tracy Ma 1 10/15/56 28,761 22,148 65 11/2021 0.0% 1,038 865
256-98-1622 235 2/14/87 27,924 21,503 65 465 22,220 925 1,790
11/01/2021 100% 23,907 65 2/05/05 1,964 100%
Owen, Timothy L. 1 12/24/68 35,834 31,973 55 1/2034 0.0% 1,110 924
254-47-8085 236 3/29/94 34,791 31,042 62 383 13,390 815 1,740
1/01/2024 100% 34,791 62 2/05/05 1,925 100%
Parks, Dayid E. 1 4/08/70 30,975 29,230 55 5/2035 0.0% 1,072 893
360-70-7237 237 1/27/92 30,073 28,485 62 405 17,931 751 1, 644
5/01/2025 100% 30,073 62 2/05/05 1,824 100%
Patterson, Bryan A. 1 11/30/65 34,636 29,825 55 12/2030 0.0% 1,136 946
258-33-4795 238 5/22/89 33,628 28,957 62 527 23,927 774 1,721
12/01/2020 100% 33,628 62 2/05/05 1,911 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Dav and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown aboye are
based only upon the participant's current classification of employment with the current employer.
-------.,
~
TOWERS
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORy---- ---BENEFITS AT NRD- n_
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Pencille, John M. 1 11/11/64 31,511 28,498 55 12/2029 0.0% 886 738
121-54-3324 239 11/16/92 30,594 27,668 62 387 14,841 721 1,459
12/01/2019 100% 33,653 62 2/05/05 1,607 100%
Perdue, Gregory D. 1 1/09/58 31,847 29,636 59 2/2023 0.0% 829 690
257-02-4682 240 5/18/92 30,920 28,773 62 404 14,624 747 1,438
6/01/2017 100% 30,920 62 2/05/05 1,577 100%
Pullen, Mary L. 2 8/07/60 26,123 24,744 65 9/2025 0.0% 1,027 855
259-23-2342 241 11/02/87 25,363 24,024 65 451 20,019 855 1,711
9/01/2025 100% 25,363 65 2/05/05 1,883 100%
Quarles, William 1 8/31/53 33,679 29,045 65 9/2018 0.0% 824 686
192-44-1995 242 2/03/95 31,141 28,199 65 319 11,069 1,023 1,709
9/01/2018 100% 31,141 65 2/05/05 1,847 100%
Ramey, George W. 1 9/02/49 32,673 29,625 65 10/2014 0.0% 774 644
177-40-8564 243 12/06/91 31,722 28,763 65 423 17,365 965 1,610
10/01/2014 100% 31,722 65 2/05/05 1,740 100%
Reedy, James H. 1 11/24/54 19,920 17,634 65 12/2019 0.0% 653 544
260-94-1134 244 5/02/88 18,075 17,121 65 316 16,066 749 1,293
12/01/2019 100% 18,075 65 2/05/05 1,403 100%
Reese, Jr. , Randolph 1 1/20/66 38,376 31,609 55 2/2031 0.0% 1,239 1,032
255-37-8019 245 1/16/90 37,259 30,688 62 535 23,239 839 1,871
2/01/2021 100% 32,399 62 2/05/05 2,078 100%
Reeves, Jr. , Octavio 1 10/16/44 19,219 65 11/2009 0.0% 271 226
259-66-2635 246 3/25/96 4/01/2006 65 159 3,818 680 906
11/01/2009 0% 65 2/05/05 952 100%
Reid, Quinton A. 1 10/27/62 33,536 31,765 56 11/2027 0.0% 873 727
255-29-8753 247 11/01/93 32,559 30,840 62 380 14,937 753 1,480
11/01/2018 100% 32,559 62 2/05/05 1,626 100%
Rewi s , Timmy 1 12/08/70 22,411 21,153 65 1/2036 0.0% 1,066 887
258-43-5320 248 4/27/90 21,759 20,537 65 332 13,745 822 1,709
1/01/2036 100% 21,759 65 2/05/05 1,888 100%
All benefits shown aboye are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
---=
~
TOWE Rs
PERRIN
HR SERVICES
NAME
SOC SEC NO
SEX
SEO #
DATE BORN
DATE HIRED
RETIREMENT
Rhodes, Augustine G. 2
253-06-3085 249
8/25/61
11/30/92
9/01/2026
Rhodes, William 1 4/18/65
255-27-4030 250 2/26/96
5/01/2030
Riley, James H. 1 8/20/41
254-66-5515 251 7/31/90
9/01/2006
Riley, Joseph W. 1 12/25/52
260-84-5807 252 3/24/93
1/01/2018
Riley, Perry 1 10/21/69
428-35-8099 253 6/08/94
11/01/2024
Riyers, Don E. 1 12/08/61
260-19-5052 254 5/22/89
1/01/2017
Roberts, Reginald 1 11/16/59
252-04-7120 255 12/05/88
12/01/2014
Roundtree, Richard 1 1/20/69
257-43-5701 256 3/29/93
2/01/2024
Rouse, Alfred C. 1 2/25/66
247-55-9614 257 4/22/96
3/01/2031
Rouse, George 1 9/04/50
253-84-9057 258 8/29/94
10/0112015
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
FIRST VEST
100% VEST
% VEST
100%
3/01/2006
0%
100%
100%
100%
100%
100%
100%
5/01/2006
0%
100%
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
30,482
27,659
27,659
18,475
17,937
17,937
21,168
20,552
20,553
22,789
22,126
22,126
29,690
28,825
28,825
35,970
34,923
34,923
44,668
43,367
41,482
40,054
35,352
35,352
20,457
19,862
19,862
19,032
18,478
18,479
HISTORY----
3 YRS AGO
4 YRS AGO
26,984
26,198
17,500
16,990
20,051
19,467
21,586
20,957
28,122
27,303
34,071
33,079
36,791
30,155
33,534
32,557
19,377
18,813
18,027
17,502
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
COLA%
EQUITY
DATE
0.0%
12,480
2/05/05
0.0%
5,620
2/05/05
0.0%
12,939
2/05/05
0.0%
9,881
2/05/05
0.0%
11,002
2/05/05
0.0%
25,999
2/05/05
0.0%
26,762
2/05/05
0.0%
15,320
2/05/05
0.0%
7,845
2/05/05
0.0%
6,900
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
1,071
953
2,025
657
717
1,375
346
709
1,055
587
795
1,383
938
725
1,663
1,033
762
1,795
1,253
873
2,127
1,286
889
2,175
742
764
1,506
417
709
1,127
NRD----
J&S
TOTAL
% SUR
892
1,846
100%
547
1,265
100%
288
997
100%
489
1,284
100%
781
1,506
100%
860
1,622
100%
1,044
1,917
100%
1,071
1,960
100%
618
1,382
100%
348
1,057
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
-------.,
~
TOWE Rs .
PERRIN
HR SERVICES
65
65
65
9/2026
354
65 5/2030
65 166
65
65 9/2006
65 309
65
65 1/2018
65 272
65
55 11/2034
62 317
62
55 1/2027
62 567
62
55 12/2024
62 661
62
55 2/2034
62 439
62
65 3/2031
65 181
65
65 10/2015
65 200
65
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HI STORY - --- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Rouse, Juliette 2 9/28/70 29,020 23,786 55 10/2035 0.0% 939 782
260-11-4860 259 8/08/94 28,175 23,093 62 289 9,320 719 1,502
10/01/2025 100% 28,175 62 2/05/05 1,659 100%
Runyan , Patrick Will 1 6/26/37 31,908 30,077 68 3/2005 0.0% 574 478
430-64-4791 260 8/31/81 30,979 29,201 68 574 31,545 1,013 1,492
3/01/2005 100% 30,979 68 2/05/05 1,588 100%
Rzasa, Timothy S. 1 3/19/70 35,933 29,619 55 4/2035 0.0% 1,147 956
93-64-0936 261 7/26/94 31,716 28,757 62 347 12,246 830 1,786
4/01/2025 100% 31,716 62 2/05/05 1,978 100%
Scott Jr., Aubrey Eu 1 10/19/40 40,788 38,448 65 11/2005 0.0% 761 634
254-62-0448 262 8/18/82 39,601 37,328 65 734 40,235 1,044 1,678
11/01/2005 100% 39,601 65 2/05/05 1,806 100%
Scott, Jr. , Carroll 1 4/23/62 33,204 27,810 55 5/2027 0.0% 864 720
258-13-2908 263 7/20/92 30,129 23,330 62 379 16,693 730 1,451
8/01/2017 100% 30,129 62 2/05/05 1,595 100%
Scott, Ronald L. 1 5/13/70 29,704 28,136 55 6/2035 0.0% 894 745
257-51-6217 264 6/10/96 7/01/2006 28,840 27,317 62 257 8,913 730 1,476
6/01/2025 0% 28,840 62 2/05/05 1,625 100%
Scott, Willie R. 1 2/14/55 30,775 25,617 65 3/2020 0.0% 1,009 841
254-92-0660 265 8/22/88 26,257 24,871 65 459 24,380 970 1,811
3/01/2020 100% 26,257 65 2/05/05 1,979 100%
Seymore, Robert 1 12/12/55 26,502 24,861 65 1/2021 0.0% 839 699
260-04-0703 266 7/17/90 25,731 24,137 65 385 14,856 882 1,581
1/01/2021 100% 25,731 65 2/05/05 1,721 100%
Shelton, Sherry E. 2 6/29/52 24,328 23,043 65 7/2017 0.0% 737 613
260-94-0660 267 5/31/88 23,619 22,372 65 408 18,037 826 1,440
7/01/2017 100% 23,619 65 2/05/05 1,563 100%
Shepherd, Brian S. 1 9/30/71 38,770 31,297 55 10/2036 0.0% 1,329 1,107
259-53-2139 268 11/01/93 36,891 30,385 62 400 15,191 883 1,990
10/01/2026 100% 32,079 62 2/05/05 2,212 100%
All benefi ts shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
-------.,
~
TOWERS
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Shepherd, Guyton W. 1 11/19/57 29,685 28,118 65 12/2022 0.0% 917 764
255-04-7132 269 3/23/93 28,821 27,299 65 354 13 , 340 941 1,705
12/01/2022 100% 28,821 65 2/05/05 1,858 100%
Shepherd, Samuel D. 1 6/16/66 30,087 28,499 55 7/2031 0.0% 880 733
378-88-4592 270 6/01/93 29,211 27,669 62 354 13,252 712 1,446
7/01/2021 100% 29,211 62 2/05/05 1,593 100%
Sheppard, James M. 1 3/10/66 20,466 19,386 65 4/2031 0.0% 787 655
258-37-8094 271 4/25/94 19,871 18,821 65 222 7,450 764 1,420
4/01/2031 100% 19,871 65 2/05/05 1,551 100%
Shields, Cheryl C. 2 9/14/63 30,351 28,610 65 10/2028 0.0% 1,061 884
252-37-0292 272 2/16/95 29,468 27,776 65 303 10,314 964 1,849
10/01/2028 100% 29,468 65 2/05/05 2,026 100%
Simmons, Jr. , Lymons 1 7/06/48 33,558 30,485 65 8/2013 0.0% 868 723
255-72-9319 273 9/26/88 32,581 29,597 65 543 24,759 973 1,696
8/01/2013 100% 32,581 65 2/05/05 1,841 100%
Slater, James Kennet 1 3/29/48 38,916 33,990 62 4/2013 0.0% 935 779
250-84-5419 274 3/12/85 35,311 30,034 62 650 32,248 840 1,619
4/01/2010 100% 35,311 62 2/05/05 1,775 100%
Smiley, James H. 1 10/04/58 30,747 29,124 58 11/2023 0.0% 800 666
260-11-3153 275 1/13/92 29,852 28,276 62 403 17,383 731 1,397
2/01/2017 100% 29,852 62 2/05/05 1,531 100%
Smith, Anthony J. 1 9/02/54 20,173 19,108 65 10/2019 0.0% 542 452
259-88-7654 276 11/19/93 19,586 18,552 65 227 8,172 754 1,206
10/01/2019 100% 19,586 65 2/05/05 1,297 100%
Smith, Barry A. 1 12/21/57 21,523 20,387 65 1/2023 0.0% 635 529
260-94-0113 277 8/22/94 20,897 19,794 65 226 8,084 772 1,301
1/01/2023 100% 20,897 65 2/05/05 1,407 100%
Smith, Benjamin S. 1 1/29/69 30,899 29,268 55 2/2034 0.0% 1,142 951
260-41-1499 278 7/19/88 29,999 28,415 62 513 25,984 744 1,696
2/01/2024 100% 29,999 62 2/05/05 1,886 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and vears of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWERS
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
- -- - SALARY HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Smith, Gregory K. 1 9/19/60 39,957 35,294 55 10/2025 0.0% 1,127 938
252-04-7417 279 8/02/88 38,794 34,266 62 643 27,938 808 1,747
10/01/2015 100% 38,794 62 2/05/05 1,935 100%
Smith, Marena T. 2 8/12/44 20,564 19,479 65 9/2009 0.0% 449 374
259-66-4319 280 8/16/88 19,966 18,912 65 339 16,405 704 1,078
9/01/2009 100% 19,966 65 2/05/05 1,154 100%
Smith, Royce P. 2 1/26/54 27,285 24,725 65 2/2019 0.0% 748 623
260-98-5175 281 9/23/92 25,343 24,005 65 327 11,334 901 1,524
2/01/2019 100% 25,343 65 2/05/05 1,649 100%
Spencer, Carolyn B. 2 11/25/58 25,852 24,488 65 12/2023 0.0% 933 777
255-15-0666 282 3/13/89 25,100 23,774 65 412 20,829 858 1,636
12/01/2023 100% 25,100 65 2/05/05 1,791 100%
Staten, Louise C. 2 3/08/59 32,075 29,045 60 4/2024 0.0% 835 695
424-88-5309 283 5/31/94 31,141 28,199 62 339 12,039 757 1,453
6/01/2019 lOO% 31,141 62 2/05/05 1,593 100%
Stearley, John 1 12/18/57 37,156 32,892 65 1/2023 0.0% 1,351 1,125
250-04-7186 284 2/01/88 33,714 31,934 65 602 27,780 1,095 2,221
1/01/2023 100% 33,714 65 2/05/05 2,447 100%
Steele, Christopher 1 10/07/71 32,782 23,907 55 11/2036 0.0% 1,078 898
255-06-2709 285 3/27/95 4/01/2005 27,676 25,661 62 281 11,338 786 1,684
11/01/2026 0% 26,358 62 2/05/05 1,864 100%
Stensrud, Larry L. 1 8/22/60 20,772 19,676 65 9/2025 0.0% 802 668
253-13-4170 286 8/01/88 20,167 19,102 65 345 15,806 745 1,413
9/01/2025 100% 20,167 65 2/05/05 1,547 100%
Steptoe, William H. 1 1/02/66 37,467 32,749 55 2/2031 0.0% 1,232 1,026
252-35-3108 287 6/29/89 36,376 28,905 62 561 21,091 825 1,852
2/01/2021 100% 36,376 62 2/05/05 2,058 100%
Strader, Ricky 1 10/17/54 32,665 29,549 65 11/2019 0.0% 986 821
237-94-8422 288 10/16/90 31,715 28,688 65 460 17,630 1,011 1,833
11/01/2019 100% 31,715 65 2/05/05 1,998 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the goyerning legal documents, actual
Dav and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
TOWE Rs
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORYu-- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Streetman, Miriam J. 2 11/13/55 24,222 19,951 65 12/2020 0.0% 826 688
255-86-1086 289 2/04/88 23,517 19,369 65 391 17,641 834 1,523
12/01/2020 100% 23,517 65 2/05/05 1,661 100%
Streets, Mike L. 1 8/04/70 35,702 30,577 55 9/2035 0.0% 1,314 1,094
255-49-4478 290 4/09/90 30,142 29,687 62 482 21,870 827 1,921
9/01/2025 100% 30,142 62 2/05/05 2,141 100%
Strickland, Steve L. 1 6/30/67 37,178 34,596 55 7/2032 0.0% 1,226 1,021
513-82-3986 291 10/22/90 36,096 33,588 62 530 21,027 828 1,850
7/01/2022 lOO% 36,096 62 2/05/05 2,055 100%
Sylyester, Ronald 1 7/24/70 35,764 32,905 55 8/2035 0.0% 1,291 1,075
260-49-9354 292 11/26/90 34,722 29,042 62 496 19,195 828 1,903
8/01/2025 100% 34,722 62 2/05/05 2,119 100%
Tapley, Alyin 1 3/02/59 22,411 21,164 65 4/2024 0.0% 807 672
257-13-4863 293 8/29/89 21,759 20,548 65 347 14,070 783 1,455
4/01/2024 100% 21,759 65 2/05/05 1,590 100%
Tatman, Annie J. 2 9/13/38 26,348 24,957 66 3/2005 0.0% 356 296
260-62-4463 294 8/26/91 25,581 24,230 66 356 18,499 840 1,137
3/01/2005 100% 25,581 66 2/05/05 1,196 100%
Telfair, Gail E. 2 10/08/57 25,110 23,669 65 11/2022 0.0% 736 613
260-04-2263 295 8/29/94 24,379 22,979 65 263 9,026 846 1,460
11/01/2022 100% 24,379 65 2/05/05 1,583 100%
Terry , James 1 11/02/48 22,827 21,622 65 12/2013 0.0% 469 391
250-94-1618 296 2/25/94 22,162 20,992 65 251 12,929 770 1,161
12/01/2013 100% 22,162 65 2/05/05 1,240 100%
Thompkins, Roberta 2 10/16/53 25,085 23,645 65 11/2018 0.0% 770 642
254-92-2083 297 5/01/89 24,354 22,956 65 397 14,832 848 1,490
11/01/2018 100% 24,354 65 2/05/05 1,619 100%
Thompson, William E. 1 6/10/47 47,259 38,288 65 7/2012 0.0% 841 701
249-80-5530 298 1/08/96 2/01/2006 39,245 37,173 65 380 12,146 1,218 1,919
7/01/2012 0% 39,245 65 2/05/05 2,060 100%
All benefits shown aboye are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWERS
PERRIN
HR SERVICES
NAME SEX
SOC SEC NO SEO #
Tredore, James A. 1
331-54-0288 299
vines, Lawrence E; 1
248-68-6051 300
Walden, Michelle H. 2
256-23-5002 301
Walker, Brent J. 1
260-98-6361 302
Washington, Kevin D. 1
254-47-4824 303
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
2/24/70
9/27/93
3/01/2025
8/21/42
6/26/95
9/01/2007
7/23/66
7/26/90
8/01/2021
1/02/71
9/03/91
2/01/2026
100%
7/01/2005
0%
100%
100%
6/08/70
10/06/92
7/01/2025
100%
Washington, Thomas 1 1/09/65
256-25-3311 304 12/05/88
2/01/2020
100%
Washington, Vincent 1 8/26/64
241-27-1876 305 1/11/93
9/01/2019
100%
Watson, Robert G. 1 9/04/62
259-25-6269 306 8/28/89
10/01/2017
100%
Watts, Clifton 1 12/21/45
254-70-5340 307 6/20/94
1/01/2011
100%
Watts, Leonard L. 1 8/15/63
151-66-1153 308 6/15/92
9/01/2028
100%
-- --SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
35,622
34,585
34,585
30,515
29,627
29,627
35,416
34,385
34,385
34,838
33,824
30,749
30,596
29,706
29,706
33,210
32,244
32,244
35,251
32,595
32,595
36,488
35,425
35,425
22,411
21,759
21,759
21,577
20,949
20,949
HISTORY----
3 YRS AGO
4 YRS AGO
32,267
31,327
28,904
28,063
33,067
32,104
29,465
28,607
28,981
28,137
31,457
30,541
30,499
29,610
33,925
32,937
21,153
20,537
20,439
19,843
RET AGE
SS AGE
TOT AGE
55
62
62
65
65
65
55
62
62
55
62
62
DEFDATE
ACC BEN
PR SVC
3/2035
400
9/2007
295
8/2031
514
2/2036
440
55
62
62
7/2035
378
COLA%
EQUITY
DATE
0.0%
14,424
2/05/05
0.0%
10,359
2/05/05
0.0%
19,564
2/05/05
0.0%
16,723
2/05/05
0.0%
16,685
2/05/05
0.0%
25,187
2/05/05
0.0%
15,155
2/05/05
0.0%
23,481
2/05/05
0.0%
8,406
2/05/05
0.0%
10,187
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
1,165
825
1,991
382
854
1,236
1,143
794
1,937
1,245
819
2,065
1,041
745
1,786
1,075
753
1,828
976
776
1,752
1,067
777
1,845
385
743
1,128
812
777
1,589
NRD----
J&S
TOTAL
% SUR
971
1,796
100%
318
1,172
100%
952
1,746
100%
1,037
1,857
100%
867
1,612
100%
895
1,649
100%
813
1,589
100%
889
1,667
100%
320
1,064
100%
677
1,454
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Dav and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWERS
PERRIN
HR SERVICES
55 2/2030
62 537
62
55 9/2029
62 404
62
55 10/2027
62 562
62
65 1/2011
65 239
65
65 9/2028
65 273
65
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
NAME
SOC SEC NO
SEX
SEO #
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
Webber, Steyen M.
256-06-4864
1
309
5/27/61
1/04/93
6/01/2026
100%
Welcher, Gregory P. 1 7/21/52
254-88-0759 310 3/27/87
4/01/2012
100%
White, Donald 1 10/28/58
260-98-5987 311 8/19/88
11/01/2013
100%
White, Rosa 2 5/19/47
251-78-8187 312 1/27/86
6/01/2012
100%
White, William 1 8/05/47
510-46-6081 313 5/15/90
9/01/2012
100%
Wideman, Joseph 1 4/02/66
256-21-6137 314 9/19/94
5/01/2031
100%
Williams, Bennie D. 2 3/22/51
254-90-0204 315 7/17j89
4/01/2016
100%
Williams, Cynthia 2 2/02/56
465-08-1729 316 11/02/87
3/01/2021
100%
Williams, David M. 1 9/17/55
281-54-0241 317 5/26/87
6/01/2012
100%
Williams, Linton A. 1 12/30/68
408-39-0588 318 6/10/96
1/01/2024
7/01/2006
0%
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
24,327
22,074
22,074
36,252
35,197
35,197
39,985
37,768
32,841
50,138
48,678
48,678
18,750
18,204
18,204
26,358
25,103
20,764
23,301
22,623
22,623
25,919
25,165
25,165
37,074
33,640
34,840
29,278
28,426
28,426
HISTORY----
3 YRS AGO
4 YRS AGO
21,535
20,908
33,697
32,716
33,240
32,272
41,174
38,510
17,760
17,243
20,258
19,668
22,071
21,428
24,551
23,836
33,990
31,408
27,733
26,925
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
COLA%
EQUITY
DATE
0.0%
11,875
2/05/05
0.0%
27,614
2/05/05
0.0%
27,118
2/05/05
0.0%
31,322
2/05/05
0.0%
10,829
2/05/05
0.0%
7,468
2/05/05
0.0%
15,726
2/05/05
0.0%
23,421
2/05/05
0.0%
31,315
2/05/05
0.0%
9,418
2/05/05
---BENEFITS
PROJECTED
SOC SEC
TOTAL
844
824
1,669
944
811
1,755
1,048
808
1,857
1,415
1,272
2,688
434
688
1,122
1,004
894
1,898
647
799
1,446
897
866
1,764
965
811
1,777
838
712
1,551
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
TOWERS
PERRIN
HR SERVICES
65
65
65
6/2026
279
60 8/2017
62 646
62
55 11/2023
62 605
62
65 6/2012
65 868
65
65 9/2012
65 277
65
65 5/2031
65 243
65
65 4/2016
65 363
65
65 3/2021
65 447
65
57 10/2020
62 632
62
55 1/2034
62 254
62
AT NRD-_n
J&S
TOTAL
% SUR
703
1,528
100%
786
1,598
100%
873
1,682
100%
1,179
2,451
100%
361
1,050
100%
836
1,730
100%
539
1,338
100%
747
1,614
100%
804
1,616
100%
698
1,411
100%
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD-u-
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Williams, Paul R. 1 11/19/52 26,334 23,312 65 12/2017 0.0% 694 578
253-92-1265 319 7/27/92 23,895 22,633 65 314 13,185 866 1,445
12/01/2017 100% 23,895 65 2/05/05 1,561 100%
Williams, Ray E. 1 9/20/53 27,827 22,300 65 10/2018 0.0% 756 629
255-94-5650 320 8/13/92 27,017 21,651 65 324 13,439 904 1,533
10/01/2018 100% 25,731 65 2/05/05 1,660 100%
Wittke, Grace P. 2 12/11/49 36,336 33,460 65 1/2015 0.0% 898 748
260-84-6180 321 3/18/91 35,278 32,486 65 501 19,031 1,036 1,784
1/01/2015 100% 35,278 65 2/05/05 1,934 100%
Womack, II, Jack L. 1 10/06/67 41,712 35,390 55 11/2032 0.0% 1,549 1,290
255-37-3229 322 1/12/87 40,497 34,359 62 701 33,567 898 2,189
11/01/2022 100% 35,215 62 2/05/05 2,448 100%
Woolsey, Keyin P. 1 12/03/62 30,963 27,409 65 1/2028 0.0% 1,077 897
260-23-8621 323 7/18/94 28,095 26,611 65 311 13,049 970 1,868
1/01/2028 100% 28,095 65 2/05/05 2,048 100%
215 Employees Receiving Benefit Statements
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
-
TOWE Rs
PERRIN
HR SERVICES
NAME
SOC SEC NO
SEX
SEO #
Albright, Michael D. 1
258-06-5580 109
Allen, Glenn A. 1
231-82-5475 110
Allen, John L. 1
247-72-6421 111
Allen, Tameka N. 2
252-23-5263 112
Alley, Edward A. 1
255-41-4381 113
Anderson, Leroy 1
247-90-1517 114
Anderson, Robert E. 1
253-52-6837 115
Anthony, Terry L. 2
365-84-0041 116
Atkins, Michael S. 1
252-17-0986 117
DATE BORN
DATE HIRED
RETIREMENT
4/02/63
7/08/89
5/01/2018
5/05/54
8/26/96
6/01/2019
12/16/41
9/08/96
1/01/2007
2/19/69
10/28/92
3/01/2034
6/02/71
7/26/95
7/01/2036
3/01/50
4/15/86
3/01/2015
2/17/41
6/23/87
3/01/2006
1/08/61
7/14/94
2/01/2026
10/18/67
4/18/88
11/01/2022
Bagley, Earl Richard 1 9/21/49
39-32-1611 118 11/07/84
l2/01/2009
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
FIRST VEST
100% VEST
% VEST
100%
100%
10/01/2006
0%
100%
8/01/2005
0%
100%
100%
100%
100%
100%
- -- - SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
34,451
31,855
31,855
19,936
19,356
19,356
20,557
19,959
19,959
97,526
82,348
82,349
20,671
20,069
20,069
43,440
42,175
42,175
53,179
51,631
51,631
22,411
21,759
21,759
44,676
43,376
37,718
41,001
39,807
39,807
HISTORY----
3 YRS AGO
4 YRS AGO
29,759
28,892
18,884
18,334
19,472
18,905
80,340
62,006
19,580
19,010
50,127
39,754
40,947
48,667
21,155
20,539
36,798
35,726
38,648
37,522
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
55
62
62
5/2028
509
COLA%
EQUITY
DATE
0.0%
24,080
2/05/05
0.0%
6,279
2/05/05
0.0%
6,324
2/05/05
0.0%
25,683
2/05/05
0.0%
6,653
2/05/05
0:0%
40,998
2/05/05
0.0%
38,264
2/05/05
0.0%
8,462
2/05/05
0.0%
31,169
2/05/05
0.0%
35,275
2/05/05
---BENEFITS
PROJECTED
SOC SEC
TOTAL
1,031
756
1,788
529
749
1,279
214
698
913
5,581
1,830
7,411
881
785
1,666
1,269
1,184
2,453
1,017
1,259
2,277
735
784
1,519
1,669
944
2,614
971
854
1,826
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
65
65
65
6/2019
224
2yr 9mo
65
65
65
1/2007
173
65
65
65
3/2034
1,324
65
65
65
65
65
65
7/2036
198
3/2015
816
65
65
65
65
65
65
3/2006
963
2/2026
237 .
55
62
62
11/2032
695
60 10/2014
62 737
62
AT
NRD----
J&S
TOTAL
% SUR
859
1,616
100%
441
1,190
100%
178
877
100%
4,649
6,479
100%
733
1,519
100%
1,057
2,241
100%
847
2,107
100%
612
1,397
100%
1,390
2,335
100%
809
1,663
100%
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
-- -- SALARY HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Barnes, Kenneth C. 1 5/11/67 30,525 28,194 55 6/2032 0.0% 980 816
260-47-1265 119 7/08/91 29,637 28,072 62 413 18,708 726 1,542
6/01/2022 100% 29,637 62 2/05/05 1,706 100%
Beard, Lawrence 1 9/13/50 30,753 29,129 64 10/2015 0.0% 800 667
260-76-4395 120 3/07/89 29,858 28,281 64 490 24,604 828 1,496
4/01/2014 100% 29,857 64 2/05/05 1,629 100%
Beggs, Kathy M. 2 5121/59 23,335 21,995 65 6/2024 0.0% 708 590
416-90-4570 121 3/27/95 4/01/2005 22,655 21,355 65 231 7,971 802 1,392
6/01/2024 0% 22,655 65 2/05/05 1,511 100%
Bishop, Elana Lee 2 11/21/44 24,873 23,446 65 12/2009 0.0% 589 490
254-64-8094 122 11/21/85 24,149 22,763 65 447 24,l5.8 780 1,271
12/01/2009 100% 24,149 65 2/05/05 1,370 100%
Blount, David 1 4/15/56 31,155 30,710 64 5/2021 0.0% 811 675
260-94-4917 123 9/26/95 10/01/2005 30,248 29,816 64 298 11,184 924 1,600
10/01/2020 0% 30,248 64 2/05/05 1,736 100%
Booker, Larry D. 1 5/01/57 26,502 24,743 65 5/2022 0.0% 759 632
260-94-2412 124 10/10/94 25,731 24,022 65 272 10,600 875 1,507
5/01/2022 100% 25,731 65 2/05/05 1,634 100%
Brandon, Robert T. 1 8/20/48 34,987 28,157 65 9/2013 0.0% 780 650
255-78-1296 125 3/30/92 28,861 27,337 65 398 16,827 1,000 1,650
9/01/2013 100% 28,861 65 2/05/05 1,780 100%
Brewer, George T. 1 4/26/67 33,308 32,750 55 5/2032 0.0% 1,026 855
267-61-4001 126 9/02/92 32,338 31,796 62 420 17,260 769 1,624
5/01/2022 100% 32,338 62 2/05/05 1,795 100%
Brown, Belinda J. 2 3/06/53 29,734 20,908 65 4/2018 0.0% 694 578
253-92-1901 127 10/09/95 11/01/2005 28,869 20,300 65 242 7,664 943 1,521
4/01/2018 0% 25,103 65 2/05/05 1,637 100%
Brown, Douglas G. 1 7/29/64 24,774 22,769 55 8/2029 0.0% 808 673
253-31-8826 128 3/08/88 24,053 22,106 62 415 17,224 621 1,294
8/01/2019 100% 24,053 62 2/05/05 1,429 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the goyerning legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
NAME
SOC SEC NO
SEX
SEO #
Brundidge, Arthur J. 1
424-84-0281 129
Bush, Treon S.
252-15-1932
Butler, Karl
255-98-7946
Cain, Derrick M.
254-57-6089
Campbell, Jr., James 1
250-96-0061 133
Christie, Myles 1
101-60-2518 134
Coates, Gloria C. 2
250-94-0544 135
Cofer, Sandra J. 2
261-21-2560 136
Coffield, Tamika M. 2
106-60-7716 137
Coleman, Norbert D. 1
256-17-5311 138
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT. SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
20,873
20,266
20,266
25,856
25,103
23,724
30,601
29,710
29,710
33,536
32,559
32,559
39,710
36,031
37,231
30,693
29,799
29,799
21,087
20,474
20,474
22,882
22,216
22,216
35,280
34,253
34,253
34,135
30,129
30,129
HISTORY----
3 YRS AGO
4 YRS AGO
19,771
19,196
23,033
22,362
28,986
28,141
31,765
30,840
36,323
30,269
30,272
28,141
19,974
19,393
21,674
21,043
32,935
28,698
27,806
26,996
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
65
65
65
7/2028
228
COLA%
EQUITY
DATE
0.0%
4,822
2/05/05
0.0%
13,837
2/05/05
0.0%
11,819
2/05/05
0.0%
19,446
2/05/05
0.0%
25,165
2/05/05
0.0%
17,029
2/05/05
0.0%
7,263
2/05/05
0.0%
9,561
2/05/05
0.0%
11,522
2/05/05
0.0%
23,472
2/05/05
---BENEFITS
PROJECTED
SOC SEC
TOTAL
744
761
1,506
1,041
873
1,915
796
750
1,547
1,234
798
2,032
1,034
1,058
2,092
855
708
1,564
477
755
1,233
558
797
1,355
1,114
820
1,935
1,389
1,030
2,419
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
prOJections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
6/26/63
3/07/94
7/01/2028
2. 9/05/64
130 1/22/91
10/01/2029
100%
100%
1 3/10/58
131 2/06/95
3/01/2020
100%
1 11/15/71
132 7/08/91
12/01/2026
100%
9/19/50
1/17/90
2/01/2015
2/07/64
5/11/92
3/01/2019
7/14/51
10/03/94
8/01/2016
3/18/52
10/04/93
4/01/2017
6/06/70
2/03/95
7/01/2025
3/17/61
8/12/87
4/01/2026
100%
100%
100%
100%
100%
100%
65 10/2029
65 352
65
62 4/2023
62 306
62
55 12/2036
62 456
62
64 10/2015
64 564
64
55
62
62
3/2029
395
65
65
65
8/2016
218
65
65
65
55
62
62
65
65
65
4/2017
259
7/2035
344
4/2026
559
1yr 3mo
AT NRD----
J&S
TOTAL
% SUR
620
1,382
100%
867
1,741
100%
663
1,414
100%
1,028
1,826
100%
861
1,919
100%
712
1,421
100%
397
1,153
100%
464
1,262
100%
928
1,748
100%
1,157
2,187
100%
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Collins, Carl B. 1 8/02/60 21,576 20,437 65 9/2025 0.0% 692 577
257-04-7295 139 10/03/94 20,948 19,842 65 223 8,834 761 1,338
9/01/2025 100% 20,948 65 2/05/05 1,454 100%
Compton, James R. 1 4/06/65 37,011 34,433 55 5/2030 0.0% 1,182 984
259-31-9914 140 8/28/89 35,933 33,430 62 570 24,008 810 1,795
5/01/2020 100% 35,933 62 2/05/05 1,992 100%
Corker, Herbert L. 1 11/08/53 23,701 22,341 65 12/2018 0.0% 777 647
255-94-7679 141 5/18/87 23,011 21,691 65 420 19,344 820 1,468
12/01/2018 100% 23,011 65 2/05/05 1,598 lOO%
Crocker, Dale A. 1 11/05/54 32,080 29,050 65 12/2019 0.0% 821 684
257-90-3890 142 4/04/95 5/01/2005 31,146 28,204 65 310 10,977 999 1,683
12/01/2019 0% 31,146 65 2/05/05 1,821 100%
Cross, J. M. 1 6/12/50 25,239 23,675 65 7/2015 0.0% 600 500
254-80-7513 143 8/05/92 24,505 22,986 65 314 12,501 830 1,330
7/01/2015 100% 24,505 65 2/05/05 1,430 100%
Curry , Janice R. 2 4/20/56 24,774 22,769 61 5/2021 0.0% 645 537
260-13-9356 144 8/18/92 24,053 22,106 62 306 11,668 655 1,192
9/01/2017 100% 24,053 62 2/05/05 1,300 100%
Dailey, Henry R. 1 7/07/47 22,520 21,153 65 8/2012 0.0% 596 496
255-74-9580 145 6/26/84 21,865 20,537 65 404 22,135 758 1,255
8/01/2012 100% 21,865 65 2/05/05 1,354 100%
Dorsey, Cheryl D. 2 12/20/62 35,273 32,428 56 1/2028 0.0% 918 765
77-58-2094 146 5/31/94 34,246 31,483 62 375 10,816 798 1,563
6/01/2019 100% 34,246 62 2/05/05 1,716 100%
Dowdy, John 1 8/28/64 31,051 29,412 55 9/2029 0.0% 946 788
259-35-0169 147 5/28/90 30,148 28,556 62 458 2l,301 714 1,502
9/01/2019 100% 30,148 62 2/05/05 1,660 100%
Dresser, Blaise D. 1 10/12/74 35,584 29,755 55 11/2039 0.0% 1,278 1,065
253-59-8290 148 4/04/95 5/01/2005 34,548 28,888 62 334 11,377 848 1,913
11/01/2029 0% 34,548 62 2/05/05 2,126 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARY HISTORY-n- ---BENEFITS AT NRD-- --
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Dugar, Earl 1 6/13/50 29,480 26,482 65 7/2015 0.0% 790 658
578-68-3884 149 9/11/89 28,622 25,711 65 446 17,819 912 1,571
7/01/2015 100% 28,622 65 2/05/05 1,703 100%
Dukes, Glenn 1 5/09/61 29,480 28,622 65 6/2026 0.0% 977 814
252-17-5906 150 7/25/94 28,622 26,734 65 313 10,766 932 1,746
6/01/2026 100% 28,622 65 2/05/05 1,910 100%
Dunbar, Dorothy L. 2 4/13/69 32,350 30,494 55 5/2034 0.0% 1,092 909
255-43-4894 151 11/11/91 31,408 29,605 62 428 14,666 76~ .1,677
5/01/2024 100% 31,408 62 2/05/05 1,859 100%
Durrance, Todd J. 1 7/22/65 33,536 31,765 55 8/2030 0.0% 1,120 933
250-45-8888 152 6/06/88 32,559 30,840 62 559 27,066 758 1,691
8/01/2020 100% 32,559 62 2/05/05 1,879 100%
Elam, Gwendolyn 2 8/03/54 25,577 24,227 65 9/2019 0.0% 805 671
260-94-1313 153 5/17/89 24,832 23,521 65 403 18,755 865 1,537
9/01/2019 100% 24,832 65 2/05/05 1,671 100%
Elam, Wanda Denise 2 2/22/73 35,063 32,928 55 3/2038 0.0% 1,180 983
252-31-5645 154 10/04/95 11/01/2005 33,212 25,402 62 302 9,659 834 1,818
3/01/2028 0% 28,880 62 2/05/05 2,015 100%
Evans, Benny 1 1/31/47 22,937 21,726 65 2/2012 0.0% 457 381
16-36-1541 155 11/30/92 22,269 21,093 65 281 10,711 766 1,147
2/01/2012 100% 22,269 65 2/05/05 1,224 100%
Fernandez, Raul E. 1 1/01/53 35,738 30,949 65 1/2018 0.0% 930 775
584-09-8535 156 11/30/92 33,045 30,048 65 415 15,104 1,048 1,823
12/01/2017 100% 33,045 65 2/05/05 1,979 100%
Freeman, Jason S. 1 3/31/71 34,160 28,136 55 4/2036 0.0% 1,052 876
435-61-3814 157 8/05/96 9/01/2006 33,166 27,317 62 268 9,406 808 1,685
4/01/2026 0% 28,840 62 2/05/05 l,861 100%
Fuller, Ronnye Clyde 1 2/18/44 34,367 30,366 64 3/2009 0.0% 725 604
455-70-1211 158 8/16/82 33,366 29,482 64 603 32,801 829 1,433
9/01/2007 100% 33,366 64 2/05/05 1,554 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
TOWE Rs
PERRIN
HR SERVICES
NAME
SOC SEC NO
SEX
SEO #
Galvin, Joseph Willi 1
252-31-0429 159
Garner, James
259-56-3670
Gates, Bert
256-49-9929
Goodwin, Nathaniel E 1
259-39-0646 162
Graham, Charlena M. 2
213-78-0973 163
Green, Ricky B. 1
252-13-9588 164
Grice, Gary F. 1
260-31-0250 165
Griffin, Alfred Tyro 1
260-78-0714 166
Griffin, Dayid C.
252-19-7348
Hagin, Freddie D.
253-25-6197
DATE BORN
DATE HIRED
RETIREMENT
1
160
12/30/68
9/26/88
1/01/2024
3/16/38
1/29/90
3/01/2005
6/08/69
5/17/90
7/01/2024
1/24/67
8/28/89
2/01/2022
4/16/64
7/20/92
5/01/2019
2/06/59
10/07/96
3/01/2024
1/21/64
2/18/88
2/01/2019
7/09/48
7/30/84
8/01/2013
5/26/67
4/06/90
6/01/2022
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
FIRST VEST
100% VEST
% VEST
100%
100%
100%
100%
100%
11/01/2006
0%
100%
100%
100%
100%
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
33,535
37,443
32,559
26,502
25,731
25,731
34,930
32,298
32,298
33,375
32,403
32,403
31,872
34,382
34,382
18,935
18,384
18,389
36,503
35,441
35,441
35,311
34,283
34,283
36,283
35,227
35,227
27,827
27,017
25,731
HISTORY----
3 YRS AGO
4 YRS AGO
31,765
30,840
25,103
24,372
30,202
29,323
33,790
32,806
33,864
32,878
17,935
17,413
34,576
33,569
31,687
30,764
33,727
32,745
23,908
23,211
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
55
62
62
1/2034
568
COLA%
EQUITY
DATE
0.0%
23,259
2/05/05
0.0%
17,339
2/05/05
0.0%
20,221
2/05/05
0.0%
23,157
2/05/05
0.0%
15,693
2/05/05
0.0%
5,223
2/05/05
0.0%
29,450
2/05/05
0.0%
32,460
2/05/05
0.0%
18,918
2/05/05
0.0%
15,418
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
1,231
779
2,010
400
868
1,269
1,240
808
2,048
1,126
770
1,897
932
726
1,659
539
711
1,250
1,175
794
1,970
971
1,006
1,978
1,212
815
2,027
1,219
921
2,141
NRD----
J&S
TOTAL
% SUR
1,025
1,805
100%
333
1,202
100%
1,032
1,841
100%
938
1,708
100%
776
1,503
100%
449
1,160
100%
979
1,774
100%
809
1,815
100%
1,010
1,825
100%
1,016
1,937
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for.Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
pay and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
-
~
TOWE Rs
PERRIN
HR SERVICES
1
161
1
167
1
168
6/16/65
5/04/88
7/01/2030
67
67
67
3/2005
400
55
62
62
7/2034
488
55
62
62
2/2032
532
55
62
62
65
65
65
55
62
62
5/2029
438
3/2024
158
2/2029
621
65
65
65
8/2013
623
55
62
62
65
65
65
6/2032
535
7/2030
445
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
NAME
SOC SEC NO
SEX
SEO #
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
Hamilton, Darryl 1 3/26/67
259-25-7487 169 11/12/90
4/01/2022
100%
Hamlin, Ernest F. 1 6/13/51
257-86-9518 170 12/09/91
7/01/2016
100%
Hardin, Rachel L. 2 9/29/63
255-33-5286 171 4/04/95
5/01/2020
5/01/2005
0%
Harper, Danny M. 1 6/09/60
257-02-0626 172- 11/14/94
7/01/2025
100%
Harris, Angele M. 1 11/17/60
258-17-2072 173 1/30/90
12/01/2025
100%
Harris, Johnnie Mae 2 6/16/54
254-90-1294 174 4/11/88
5/01/2013
100%
Harris, Lenston M. 1 11/24/55
262-29-8162 175 12/28/87
12/01/2010
100%
Hazlewood, Thomas W. 1 11/29/55
254-11-4583 176 1/24/90
12/01/2020
100%
Hem, Jackie A. 2
252-17-8663 177
12/30/58
5/02/94
1/01/2024
4/02/67
1/17/95
5/01/2032
100%
100%
Herring, Dennis E. 1
259-43-7675 178
- -- - SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
31,252
30,342
32,103
54,510
52,922
46,019
32,075
31,141
31,141
20,560
19,962
19,962
31,924
28,966
28,966
37,365
36,277
36,277
38,307
32,341
32,341
18,292
17,760
17,760
26,371
25,604
25,604
20,815
20,210
20,210
HISTORY----
3 YRS AGO
4 YRS AGO
33,460
32,486
41,592
40,381
29,045
28,199
19,475
18,907
28,260
27,437
35,392
34,361
32,752
31,798
17,327
16,822
24,979
24,252
19,717
19,143
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
55
62
62
4/2032
473
COLA%
EQUITY
DATE
0.0%
19,708
2/05/05
0.0%
21,009
2/05/05
0.0%
10,875
2/05/05
0.0%
7,347
2/05/05
0.0%
23,902
2/05/05
0.0%
28,510
2/05/05
0.0%
28,530
2/05/05
0.0%
11,640
2/05/05
0.0%
10,760
2/05/05
0.0%
7,583
2/05/05
---BENEFITS
PROJECTED
SOC SEC
TOTAL
1,042
737
1,779
1,552
1,414
2,967
835
756
1,591
654
740
1,395
1,191
975
2,167
973
835
1,808
947
786
1,734
587
712
1,300
812
869
1,681
807
775
1, 583
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
---
~
TOWE Rs
PERRIN
HR SERVICES
65
65
65
7/2016
671
57
62
62
65
65
65
65
65
65
59
62
62
10/2028
310
7/2025
211
12/2025
457
7/2019
630
55
62
62
12/2020
628
6yr 10mo
65 12/2020
65 276
65
65
65
65
1/2024
284
65
65
65
5/2032
210
AT
NRD----
J&S
TOTAL
% SUR
868
1,605
100%
1,292
2,707
100%
695
1,452
100%
545
1,286
100%
992
1,968
100%
810
1,646
100%
789
1,575
100%
489
1,202
100%
676
1,546
100%
672
1,448
100%
NAME
SOC SEC NO
SEX
SEO #
Hicks, Noah M.
237-60-2206
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
1
179
1/06/40
11/04/91
3/01/2005
100%
Hitchcock, III, Haro 1 9/25/68
255-37-9345 180 5/31/94
10/01/2023
Hodson, Larry L. 1
247-39-5199 181
Holley, Julius C. 1
259-70-1311 182
Holliday, Robert A. 1
259-47-9331 183
Hollis, Christopher 1
257-06-2849 184
100%
1/12/63
3/28/89
2/01/2018
4/29/46
1/23/89
5/01/2011
100%
100%
1/07/73
6/10/96
2/01/2028
8/24/65
2/26/90
9/01/2030
7/01/2006
0%
100%
Hoskins, Jeannette L 2 9/29/61
153-52-9014 185 4/24/89
10/01/2026
Howell, Jerry W.
441-80-9295
Hudson, Barbara E.
259-70-0880
Hughes, Dwain E.
255-04-5256
100%
1
186
7/25/67
3/09/87
8/01/2022
10/03/45
8/26/91
11/01/2010
100%
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
79,298
76,989
76,989
35,258
32,601
32,601
33,536
32,559
32,559
22,790
22,127
22,127
34,324
33,324
28,978
23,467
22,784
22,784
19,985
19,404
19,404
32,308
31,367
31,367
25,759
25,010
25,010
31,351
30,439
30,439
HISTORY----
3 YRS AGO
4 YRS AGO
75,112
72,924
30,505
29,617
31,765
30,840
21,587
20,959
28,271
27,448
22,229
21,581
18,930
18,379
29,271
28,419
24,400
23,689
29,552
28,691
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
65
65
65
3/2005
1,319
COLA%
EQUITY
DATE
0.0%
38,023
2/05/05
0.0%
12,823
2/05/05
0.0%
25,260
2/05/05
0.0%
15,285
2/05/05
0.0%
9,497
2/05/05
0.0%
13,644
2/05/05
0.0%
13,250
2/05/05
0.0%
28,533
2/05/05
0.0%
13,846
2/05/05
0.0%
29,555
2/05/05
---BENEFITS
PROJECTED
SOC SEC
TOTAL
1,319
1,599
2,919
1,077
806
1,883
1,007
743
1,750
528
756
1,285
1,129
822
1,951
990
826
1,816
778
733
1,512
1,189
753
1,942
514
803
1,318
895
689
1,585
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWERS
PERRIN
HR SERVICES
100%
2
187
1
l88
7/30/59
2/25/87
8/01/2014
100%
55 10/2033
62 359
62
55
62
62
65
65
65
55
62
62
2/2028
534
5/2011
367
2/2038
275
65
65
65
9/2030
352
65 10/2026
65 317
65
55
62
62
8/2032
570
65
65
65
11/2010
348
55
62
62
8/2024
564
4yr 7mo
AT
NRD----
J&S
TOTAL
% SUR
1,099
2,698
100%
897
1, 703
100%
838
1,582
100%
439
1,196
100%
940
1,762
100%
824
1,651
100%
648
1,382
100%
990
1,744
100%
428
1,232
100%
745
1,435
100%
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
-- -- SALARY HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Hughes, Eddie 1 8/09/52 23,354 22,122 65 9/2017 0.0% 662 552
271-54-8642 189 5/07/90 22,675 21,477 65 345 13,913 806 1,358
9/01/2017 100% 22,675 65 2/05/05 1,469 100%
Jackson, Kenneth D. 1 2/28/70 33,536 31,765 55 3/2035 0.0% 1,100 916
257-27-3769 190 8/23/93 32,559 30,840 62 386 15,054 792 1,708
3/01/2025 100% 32,559 62 2/05/05 1,892 100%
James, Kellie R. 2 3/19/69 27,291 25,850 65 4/2034 0.0% 1,215 1,012
253-49-1871 191 7/01/91 26,497 25,098 65 373 14,090 928 1,940
4/01/2034 100% 26,497 65 2/05/05 2,143 100%
Jenkins, Valerie R. 2 2/07/58 33,542 23,062 65 3/2023 0.0% 992 827
260-04-0161 192 9/19/94 27,184 22,390 65 291 9,062 1,017 1,844
3/01/2023 100% 27,924 65 2/05/05 2,010 100%
Johnson, Jacques A. 1 9/08/53 31,126 29,483 60 10/2018 0.0% 810 675
247-98-0401 193 4/18/88 30,220 28,624 62 524 27,362 742 1,417
5/01/2013 100% 30,220 62 2/05/05 1,553 100%
Johnson, Jr. , Richar 1 9/09/71 35,788 35,099 55 10/2036 0.0% 1,227 1,022
258-65-2632 194 11/01/93 34,746 34,076 62 411 15,731 835 1,857
10/01/2026 100% 34,746 62 2/05/05 2,062 100%
Johnson, Sean M. 1 1/29/69 39,248 36,352 55 2/2034 0.0% 1,434 1,194
247-11-5820 195 12/05/88 37,261 35,293 62 624 28,005 876 2,071
2/01/2024 100% 37,261 62 2/05/05 2,310 100%
Johnson, Wendall 1 1/05/66 34,508 31,408 55 2/2031 0.0% 1,210 1,008
257-33-8687 196 6/01/87 33,504 30,493 62 604 28,385 780 1,788
2/01/2021 100% 33,504 62 2/05/05 1,990 100%
Jones, Antonio E. 1 2/07/66 31,051 29,412 55 3/2031 0.0% 973 810
253-35-8729 197 1/07/91 30,148 28,556 62 438 19,952 727 1,538
3/01/2021 100% 30,148 62 2/05/05 1,700 100%
Jones, Cornelius L. 1 4/06/71 31,051 29,412 55 5/2036 0.0% 1,083 902
256-53-3604 198 10/06/92 30,148 28,556 62 383 16,423 758 1,660
5/01/2026 100% 30,148 62 2/05/05 1,841 100%
All benefi ts shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only u~on the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
- - -- SALARY HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THI S YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Jones, Jr. , Jasper W 1 1/03/70 39,344 31,760 55 2/2035 0.0% 1,431 1,192
259-43-0236 199 2/19/90 37,437 30,835 62 537 23,077 885 2,077
2/01/2025 100% 32,554 62 2/05/05 2,316 100%
Jones, Ricky A. 1 3/22/63 26,326 23,305 65 4/2028 0.0% 978 814
260-27-6227 200 7/20/92 23,888 22,627 65 314 12,826 878 1,693
4/01/2028 100% 23,888 65 2/05/05 1,856 100%
Jones, Thelodis T. 1 9/10/70 29,847 28,271 55 10/2035 0.0% 922 768
253-51-0429 201 1/05/96 2/01/2006 28,978 27,448 62 271 10,362 733 1,501
10/01/2025 0% 28,978 62 2/05/05 1,655 100%
Jordan, Malton 1 2/12/58 26,283 24,896 65 3/2023 0.0% 894 744
253-06-3582 202 6/12/90 25,518 24,171 65 386 28,813 867 1,612
3/01/2023 100% 25,518 65 2/05/05 1,761 100%
Jordan, Quincy 1 12/12/69 31,032 28,642 65 1/2035 0.0% 1,301 1,083
256-21-4834 203 9/19/94 30,129 27,808 65 320 9,781 1,012 2,095
1/01/2035 100% 30,129 65 2/05/05 2,313 100%
Kea, Randall K. 1 9/04/61 34,494 28,413 59 10/2026 0.0% 898 748
257-25-9322 204 11/21/95 12/01/2005 29,123 27,585 62 286 10,425 794 1,542
12/01/2020 0% 29,123 62 2/05/05 1,692 100%
King, Martha R. 2 7/25/50 34,100 32,300 65 8/2015 0.0% 740 616
257-86-5081 205 9/26/94 33,107 31,359 65 355 11,861 1,002 1,618
8/01/2015 100% 33,107 65 2/05/05 1,742 100%
Kirk, Edward L. 1 6/18/52 31,547 29,345 65 7/2017 0.0% 750 625
255-82-8998 206 8/08/94 30,629 28,490 65 329 11,416 970 1,595
7/01/2017 100% 30,629 65 2/05/05 1,721 100%
Kirkland, Billie 1 4/15/53 25,778 24,299 65 5/2018 0.0% 740 616
252-80-6258 207 9/10/90 25,028 23,591 65 371 15,753 862 1,479
5/01/2018 100% 25,028 65 2/05/05 l,603 100%
Labord, Jeffrey L. 1 2/18/67 21,149 20,033 65 3/2032 0.0% 965 804
254-21-5221 208 4/07/88 20,533 19,449 65 356 16,421 783 1,587
3/01/2032 100% 20,533 65 2/05/05 1,748 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past. earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Dav and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
TOWERS
PERRIN
HR SERVICES
NAME
SOC SEC NO
Lapan, Melvin E.
589-18-3137
Lark, Ann
247-76-7162
Larke, Gregory K.
248-35-7360
Leaphart, Eugene
248-88-6969
Lee, Julia
94-60-3060
Liyely, Keith B.
256-43-4692
Lord, James D.
254-31-8187
Major, Jr., John
256-21-2611
SEX
SEO #
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
1
209
7/27/65
7/11/88
8/01/2020
5/24/43
1/25/82
6/01/2008
8/16/61
7/11/88
9/01/2016
8/20/49
2/01/88
9/01/2014
100%
100%
2
210
100%
1
211
100%
1
212
2
213
8/05/61
5/29/90
9/01/2026
6/25/67
5/23/89
7/01/2022
12/11/64
9/05/89
1/01/2020
6/30/61
9/20/88
7/01/2026
100%
100%
1
214
100%
1
215
100%
1
216
Manning, Richard I. 1 8/08/40
248-66-4870 217 8/29/94
9/01/2005
100%
Masters, Charles L. 1 10/22/69
252-33-7616 218 12/05/90
11/01/2024
100%
-- - - SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
51,217
49,726
43,240
34,101
33,109
33,109
30,525
29,637
29,637
23,232
19,613
19,613
24,251
23,545
23,545
38,685
37,558
32,659
35,535
34,500
30,000
27,547
26,745
26,745
31,032
30,129
30,129
33,701
32,720
32,720
HISTORY--u
3 YRS AGO
4 YRS AGO
42,185
40,957
32,144
31,208
28,914
28,072
19,135
18,578
22,971
22,302
33,063
32,100
29,269
28,416
26,093
25,333
27,883
27,071
31,922
30,992
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
55
62
62
8/2030
800
COLA%
EQUITY
DATE
0.0%
32,373
2/05/05
0.0%
32,151
2/05/05
0.0%
25,742
2/05/05
0.0%
17,003
2/05/05
0.0%
14,747
2/05/05
0.0%
24,997
2/05/05
0.0%
23,151
2/05/05
0.0%
17,135
2/05/05
0.0%
11,428
2/05/05
0.0%
21,038
2/05/05
- -- BENEFITS
PROJECTED
SOC SEC
TOTAL
1,851
1,023
2,875
746
934
1,680
892
685
1,578
665
784
1,450
915
823
1,738
1,333
852
2,185
1,119
780
1,900
1,083
892
1,975
335
878
1,213
1,187
788
1,976
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibilitv for benefits. Plan benefits and dates shown.above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
65
65
65
6/2008
613
55
62
62
65
65
65
9/2026
507
9/2014
375
2yr
65
65
65
9/2026
358
55
62
62
7/2032
571
55
62
62
65
65
65
1/2030
506
7/2026
453
65 9/2005
65 319
65
55 11/2034
62 478
62
AT
NRD----
J&S
TOTAL
% SUR
1,542
2,566
100%
621
1,555
100%
743
1,428
100%
554
1,339
100%
762
1,585
100%
1,110
1,962
100%
932
1,713
100%
902
1,794
100%
279
1,157
100%
989
1,777
100%
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORYu-- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Mathis, Maurice E. 1 3/19/49 18,933 17,933 65 4/2014 0.0% 368 306
386-54-3183 219 7/28/95 8/01/2005 18,382 17,411 65 181 6,130 702 1,009
4/01/2014 0% 18,382 65 2/05/05 1,070 100%
May, James L. 1 4/28/76 34,442 29,569 55 5/2041 0.0% 1,249 1,040
259-35-3489 220 6/10/96 7/01/2006 29,078 28,708 62 272 9,950 838 1,879
5/01/2031 0% 29,078 62 2/05/05 2,087 100%
McBeth, Charles 1 2/19/55 30,983 28,797 64 3/2020 0.0% 806 672
248-13-0622 221 6/09/94 30,081 27,958 64 328 11,597 918 1,591
7/01/2019 100% 30,081 64 2/05/05 1,725 100%
McCraw, Otis C. 1 7/03/55 31,252 32,729 64 8/2020 0.0% 835 695
237-94-3374 222 5/31/94 30,342 31,775 64 359 12,704 889 1,584
6/01/2019 100% 34,228 64 2/05/05 1,724 100%
Miller, Kathy E. 2 11/05/56 18,253 17,240 65 12/2021 0.0% 540 450
255-04-6027 223 6/22/93 17,722 16,738 65 213 5,578 708 1,158
12/01/2021 100% 17,722 65 2/05/05 1,248 100%
Moore, Scott 1 8/28/71 33,902 32,112 55 9/2036 0.0% 1,283 1,068
24-50-2432 224 4/09/90 32,915 31,177 62 503 22,755 804 1,873
9/01/2026 100% 32,915 62 2/05/05 2,087 100%
Mueller, Archie Loui 1 9/18/41 18,473 17, 413 65 10/2006 0.0% 368 306
516-58-6856 225 9/11/78 17,935 16,906 65 332 17,706 662 969
10/01/2006 100% 17,935 65 2/05/05 1,030 100%
Murphy, Betty W. 2 3/31/38 31,298 29,502 67 3/2005 0.0% 563 469
253-52-9755 226 10/31/77 30,387 28,643 67 563 28,842 958 1,427
3/01/2005 100% 30,387 67 2/05/05 1,521 100%
Murphy, Jerry W. 1 11/05/57 21,212 20,092 65 12/2022 0.0% 583 486
253-11-8470 227 6/10/96 7/01/2006 20,595 19,507 65 184 6,035 766 1,252
12/01/2022 0% 20,595 65 2/05/05 1,349 100%
Myers, Vernon J. 1 9/22/63 30,900 29,269 55 10/2028 0.0% 890 741
253-25-6812 228 1/07/91 30,000 28,416 62 435 20,336 705 1,446
10/01/2018 100% 30,000 62 2/05/05 1,595 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARY HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Neal, Donald M. 1 7/16/47 27,691 26,229 65 8/2012 0.0% 651 542
247-82-9995 229 12/04/89 26,885 24,057 65 416 20,297 854 1,397
8/01/2012 100% 26,885 65 2/05/05 1,506 100%
Neal, Edward L. 1 6/26/59 33,535 31,765 55 7/2024 0.0% 887 739
252-04-5751 230 1/16/89 37,443 30,840 62 556 25,795 720 1,459
7/01/2014 100% 32,559 62 2/05/05 1,607 100%
Noikoy, Michael G. 1 1/29/59 27,006 22,887 65 2/2024 0.0% 839 699
257-19-9063 231 3/15/94 24,505 22,220 65 275 11,442 878 1,577
2/01/2024 100% 24,505 65 2/05/05 1,717 100%
O'Bryant, Quincy L. 1 4/01/67 33,371 31,609 55 4/2032 0.0% 1,022 851
257-13-7881 232 10/06/92 32,399 30,688 62 412 17,182 770 1,621
4/01/2022 100% 32,399 62 2/05/05 1,792 100%
Oatman Jr, Fred 1 10/18/65 19,936 18,884 65 1112030 0.0% 718 598
254-33-9457 233 3/25/96 4/01/2006 19,356 18,334 65 178 6,051 749 1,347
11/01/2030 0% 19,356 65 2/05/05 1,467 100%
Odell, James M. 1 9/07/51 22,825 21,621 65 10/2016 0.0% 574 478
240-84-6323 234 7/22/92 22,161 20,991 65 287 12,116 789 1,268
10/01/2016 100% 22,161 65 2/05/05 1,364 100%
Oyerstreet, Tracy Ma 1 10/15/56 28,761 22,148 65 11/2021 0.0% 1,038 865
256-98-1622 235 2/14/87 27,924 21,503 65 465 22,220 925 1,790
11/01/2021 100% 23,907 65 2/05/05 1,964 100%
Owen, Timothy L. 1 12/24/68 35,834 31, 973 55 1/2034 0.0% 1,110 924
254-47-8085 236 3/29/94 .34,791 31,042 62 383 13,390 815 1,740
1/01/2024 100% 34,791 62 2/05/05 1,925 100%
Parks, Dayid E. 1 4/08/70 30,975 29,230 55 5/2035 0.0% 1,072 893
360-70-7237 237 1/27/92 30,073 28,485 62 405 17,931 751 1,644
5/01/2025 100% 30,073 62 2/05/05 1,824 100%
Patterson, Bryan A. 1 11/30/65 34,636 29,825 55 12/2030 0.0% 1,136 946
258-33-4795 238 5/22/89 33,628 28,957 62 527 23,927 774 1,721
12/01/2020 100% 33,628 62 2/05/05 1,911 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Dav and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEe TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
pencille, John M. 1 11/11/64 31,511 28,498 55 12/2029 0.0% 886 738
121-54-3324 239 11/16/92 30,594 27,668 62 387 14,841 721 1,459
12/01/2019 100% 33,653 62 2/05/05 1,607 100%
Perdue, Gregory D. 1 1/09/58 31,847 29,636 59 2/2023 0.0% 829 690
257-02-4682 240 5/18/92 30,920 28,773 62 404 14,624 747 1,438
6/01/2017 100% 30,920 62 2/05/05 1,577 100%
Pullen, Mary L. 2 8/07/60 26,123 24,744 65 9/2025 0.0% 1,027 855
259-23-2342 241 11/02/87 25,363 24,024 65 451 20,019 855 1,711
9/01/2025 100% 25,363 65 2/05/05 1,883 100%
Quarles, William 1 8/31/53 33,679 29,045 65 9/2018 0.0% 824 686
192-44-1995 242 2/03/95 31,141 28,199 65 319 11,069 1,023 1,709
9/01/2018 100% 31,141 65 2/05/05 1,847 100%
Ramey, George W. 1 9/02/49 32,673 29,625 65 10/2014 0.0% 774 644
177-40-8564 243 12/06/91 31,722 28,763 65 423 17,365 965 1,610
10/01/2014 100% 31,722 65 2/05/05 1,740 100%
Reedy, James H. 1 11/24/54 19,920 17,634 65 12/2019 0.0% 653 544
260-94-1134 244 5/02/88 18,075 17,121 65 316 16,066 749 1,293
12/01/2019 100% 18,075 65 2/05/05 1,403 100%
Reese, Jr. , Randolph 1 1/20/66 38,376 31,609 55 2/2031 0.0% 1,239 1,032
255-37-8019 245 1/16/90 37,259 30,688 62 535 23,239 839 1,871
2/01/2021 100% 32,399 62 2/05/05 2,078 100%
Reeves, Jr. , Octavio 1 10/16/44 19,219 65 11/2009 0.0% 271 226
259-66-2635 246 3/25/96 4/01/2006 65 159 3,818 680 906
11/01/2009 0% 65 2/05/05 952 100%
Reid, Quinton A. 1 10/27/62 33,536 31,765 56 11/2027 0.0% 873 727
255-29-8753 247 11/01/93 32,559 30,840 62 380 14,937 753 1,480
11/01/2018 100% 32,559 62 2/05/05 1,626 100%
Rewis, Timmy 1 12/08170 22,411 21,153 65 1/2036 0.0% 1,066 887
258-43-5320 248 4/27/90 21,759 20,537 65 332 13,745 822 1,709
1/01/2036 100% 21,759 65 2/05/05 1,888 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Rhodes, Augustine G. 2 8/25/6l 30,482 26,984 65 9/2026 0.0% 1,071 892
253-06-3085 249 11/30/92 27,659 26,198 65 354 12,480 953 1,846
9/01/2026 100% 27,659 65 2/05/05 2,025 100%
Rhodes, William 1 4/18/65 18,475 17,500 65 5/2030 0.0% 657 547
255-27-4030 250 2/26/96 3/01/2006 17,937 16,990 65 166 5,620 717 1,265
5/01/2030 0% 17,937 65 2/05/05 1,375 100%
Riley, James H. 1 8/20/41 21,168 20,051 65 9/2006 0.0% 346 288
254-66-5515 251 7/31/90 20,552 19,467 65 309 12,939 709 997
9/01/2006 100% 20,553 65 2/05/05 1,055 100%
Riley, Joseph W. 1 12/25/52 22,789 21,586 65 1/2018 0.0% 587 489
260-84-5807 252 3/24/93 22,126 20,957 65 272 9,881 795 1,284
1/01/2018 100% 22,126 65 2/05/05 1,383 100%
Riley, Perry 1 10/21/69 29,690 28,122 55 11/2034 0.0% 938 781
428-35-8099 253 6/08/94 28,825 27,303 62 317 11,002 725 1,506
11/01/2024 100% 28,825 62 2/05/05 1,663 100%
Rivers, Don E. 1 12/08/61 35,970 34,071 55 1/2027 0.0% 1,033 860
260-19-5052 254 5/22/89 34,923 33,079 62 567 25,999 762 1,622
1/01/2017 100% 34,923 62 2/05/05 1,795 100%
Roberts, Reginald 1 11/16/59 44,668 36,791 55 12/2024 0.0% 1,253 1,044
252-04-7120 255 12/05/88 43,367 30,155 62 66l 26,762 873 1,917
12/01/2014 100% 41,482 62 2/05/05 2,127 100%
Roundtree, Richard 1 1/20/69 40,054 33,534 55 2/2034 0.0% 1,286 1,071
257-43-5701 256 3/29/93 35,352 32,557 62 439 15,320 889 1,960
2/01/2024 100% 35,352 62 2/05/05 2,175 100%
Rouse, Alfred C. 1 2/25/66 20,457 19,377 65 3/2031 0.0% 742 618
247-55-9614 257 4/22/96 5/01/2006 19,862 18,813 65 181 7,845 764 1,382
3/0l/2031 0% 19,862 65 2/05/05 1,506 100%
Rous e, George 1 9/04/50 19,032 18,027 65 10/2015 0.0% 417 348
253-84-9057 258 8/29/94 18,478 17,502 65 200 6,900 709 1,057
10/01/2015 100% 18,479 65 2/05/05 1,127 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
TOWERS
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
- - -- SALARY HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO .SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Rouse, Juliette 2 9/28/70 29,020 23,786 55 10/2035 0.0% 939 782
260-11-4860 259 8/08/94 28,175 23,093 62 289 9,320 719 1,502
10/01/2025 100% 28,175 62 2/05/05 1,659 100%
Runyan, Patrick Will 1 6/26/37 31,908 30,077 68 3/2005 0.0% 574 478
430-64-4791 260 8/31/81 30,979 29,201 68 574 31,545 1,013 1,492
3/01/2005 100% 30,979 68 2/05/05 1,588 100%
Rzasa, Timothy S. 1 3/19/70 35,933 29,619 55 4/2035 0.0% 1,147 956
93-64-0936 261 7/26/94 31,716 28,757 62 347 12,246 830 1,786
4/01/2025 100% 31,716 62 2/05/05 1,978 100%
Scott Jr., Aubrey Eu 1 10/19/40 40,788 38,448 65 11/2005 0.0% 761 634
254-62-0448 262 8/18/82 39,601 37,328 65 734 40,235 1,044 1,678
11/01/2005 100% 39,601 65 2/05/05 1,806 100%
Scott, Jr. , Carroll 1 4/23/62 33,204 27,810 55 5/2027 0.0% 864 720
258-13-2908 263 7/20/92 30,129 23,330 62 379 16,693 730 1,451
8/01/2017 100% 30,129 62 2/05/05 1,595 100%
Scott, Ronald L. 1 5/13/70 29,704 28,136 55 6/2035 0.0% 894 745
257-51-6217 264 6/10/96 7/01/2006 28,840 27,317 62 257 8,913 730 1,476
6/01/2025 0% 28,840 62 2/05/05 1,625 100%
Scott, Willie R. 1 2/14/55 30,775 25,617 65 3/2020 0.0% 1,009 841
254-92-0660 265 8/22/88 26,257 24,871 65 459 24,380 970 1,811
3/01/2020 100% 26,257 65 2/05/05 1,979 100%
Seymore, Robert 1 12/12/55 26,502 24,861 65 1/2021 0.0% 839 699
260-04-0703 266 7/17/90 25,731 24,137 65 385 14,856 882 1,581
1/01/2021 100% 25,731 65 2/05/05 1,721 lOO%
Shelton, Sherry E. 2 6/29/52 24,328 23,043 65 7/2017 0.0% 737 613
260-94-0660 267 5/31/88 23,619 22,372 65 408 18,037 826 1,440
7/01/2017 100% 23,619 65 2/05/05 1,563 100%
Shepherd, Brian S. 1 9/30/71 38,770 31,297 55 10/2036 0.0% 1,329 1,107
259-53-2139 268 11/01/93 36,891 30,385 62 400 15,191 883 1,990
10/01/2026 100% 32,079 62 2/05/05 2,212 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
---
~
TOWERS
PERRIN
HR SERVICES
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Shepherd, Guyton W. 1 11/19/57 29,685 28,118 65 12/2022 0.0% 917 . 764
255-04-7132 269 3/23/93 28,821 27,299 65 354 13,340 941 1,705
12/01/2022 100% 28,821 65 2/05/05 1,858 100%
Shepherd, Samuel D. 1 6/16/66 30,087 28,499 55 7/2031 0.0% 880 733
378-88-4592 270 6/01/93 29,211 27,669 62 354 13,252 712 1,446
7/01/2021 100% 29,211 62 2/05/05 1,593 100%
Sheppard, James M. 1 3/10/66 20,466 19,386 65 4/2031 0.0% 787 655
258-37-8094 271 4/25/94 19,871 18,821 65 222 7,450 764 1,420
4/01/2031 100% 19,871 65 2/05/05 1,551 100%
Shields, Cheryl C. 2 9/14/63 30,351 28,610 65 10/2028 0.0% 1,061 884
252-37-0292 272 2/16/95 29,468 27,776 65 303 10,314 964 1,849
10/01/2028 100% 29,468 65 2/05/05 2,026 100%
Simmons, Jr. , Lymons 1 7/06/48 33,558 30,485 65 8/2013 0.0% 868 723
255-72-9319 273 9/26/88 32,581 29,597 65 543 24,759 973 1,696
8/01/2013 100% 32,581 65 2/05/05 1,841 100%
Slater, James Kennet 1 3/29/48 38,916 33,990 62 4/2013 0.0% 935 779
250-84-5419 274 3/12/85 35,311 30,034 62 650 32,248 840 1,619
4/01/2010 100% 35,311 62 2/05/05 1,775 100%
Smiley, James H. 1 10/04/58 30,747 29,124 58 11/2023 0.0% 800 666
260-11-3153 275 1/13/92 29,852 28,276 62 403 17,383 731 1,397
2/01/2017 100% 29,852 62 2/05/05 1,531 100%
Smith, Anthony J. 1 9/02/54 20,173 19,108 65 10/2019 0.0% 542 452
259-88-7654 276 11/19/93 19,586 18,552 65 227 8,172 754 1,206
10/0l/2019 100% 19,586 65 2/05/05 1,297 100%
Smith, Barry A. 1 12/21/57 21,523 20,387 65 1/2023 0.0% 635 529
260-94-0113 277 8/22/94 20,897 19,794 65 226 8,084 772 1,301
1/01/2023 100% 20,897 65 2/05/05 1,407 100%
Smith, Benjamin S. 1 1/29/69 30,899 29,268 55 2/2034 0.0% 1,142 951
260-41-1499 278 7/19/88 29,999 28,415 62 513 25,984 744 1,696
2/01/2024 100% 29,999 62 2/05/05 1,886 100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS . In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain. the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
----==
~
TOWERS
PERRIN
HR SERVICES
NAME
SOC SEC NO
SEX
SEO #
Smith, Gregory K. 1
252-04-7417 279
Smith, Marena T. 2
259-66-4319 280
Smith, Royce P. 2
260-98-5175 281
Spencer, Carolyn B. 2
255-15-0666 282
Staten, Louise C. 2
424-88-5309 283
'Stearley, John 1
250~04-7186 284
Steele, Christopher 1
255-06-2709 285
Stensrud, Larry L. 1
253-13-4170 286
Steptoe, William H. 1
252-35-3108 287
Strader, Ricky 1
237-94-8422 288
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
39,957
38,794
38,794
20,564
19,966
19,966
27,285
25,343
25,343
25,852
25,100
25,100
32,075
31,141
31,141
37,156
33,714
33,714
32,782
27,676
26,358
20,772
20,167
20,167
37,467
36,376
36,376
32,665
31,715
31,715
HISTORY----
3 YRS AGO
4 YRS AGO
35,294
34,266
19,479
18,912
24,725
24,005
24,488
23,774
29,045
28,199
32,892
31,934
23,907
25,661
19,676
19,102
32,749
28,905
29,549
28,688
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
55
62
62
10/2025
643
COLA%
EQUITY
DATE
0.0%
27,938
2/05/05
0.0%
16,405
2/05/05
0.0%
11,334
2/05/05
0.0%
20,829
2/05/05
0.0%
12,039
2/05/05
0.0%
27,780
2/05/05
0.0%
11,338
2/05/05
0.0%
15,806
2/05/05
0.0%
21,091
2/05/05
0.0%
17,630
2/05/05
---BENEFITS
PROJECTED
SOC SEC
TOTAL
1,127
808
1,935
449
704
1,154
748
901
1,649
933
858
1,791
835
757
1,593
1,351
1,095
2,447
1,078
786
1,864
802
745
1,547
1,232
825
2,058
986
1,011
1,998
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
9/19/60
8/02/88
10/01/2015
8/12/44
8/16/88
9/01/2009
1/26/54
9/23/92
2/01/2019
11/25/58
3/13/89
12/01/2023
3/08/59
5/31/94
6/01/2019
12/18/57
2/01/88
1/01/2023
10/07/71
3/27/95
11/01/2026
100%
100%
100%
100%
100%
100%
4/01/2005
0%
8/22/60
8/01/88
9/01/2025
1/02/66
6/29/89
2/01/2021
10/17/54
10/16/90
11/01/2019
100.%
100%
100%
65
65
65
9/2009
339
65
65
65
65
65
65
60
62
62
65
65
65
2/2019
327
12/2023
412
4/2024
339
1/2023
602
55
62
62
11/2036
281
65
65
65
55
62
62
9/2025
345
2/2031
561
65
65
65
11/2019
460
AT NRDu--
J&S
TOTAL
% SUR
938
1,747
100%
374
1,078
100%
623
1,524
100%
777
1,636
100%
695
1,453
100%
1,125
2,221
100%
898
1,684
100%
668
1,413
100%
1,026
1,852
100%
821
1,833
100%
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
NAME
SOC SEC NO
SEX
SEO #
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
Streetman, Miriam J. 2 11/13/55
255-86-1086 289 2/04/88
12/01/2020
100%
Streets, Mike L.
255-49-4478
1
290
8/04/70
4/09/90
9/01/2025
6/30/67
10/22/90
7/01/2022
100%
100%
Strickland, Steve L. 1
513-82-3986 291
Sylvester, Ronald 1 7/24/70
260-49-9354 292 11/26/90
8/01/2025
100%
Tapley, Alyin 1 3/02/59
257-13-4863 293 8/29/89
4/01/2024
100%
Tatman, Annie J. 2 9/13/38
260-62-4463 294 8/26/91
3/01/2005
100%
Telfair, Gail E. 2 10/08/57
260-04-2263 295 8/29/94
11/01/2022
100%
Terry, James 1 11/02/48
250-94-1618 296 2/25/94
12/01/2013
100%
Thompkins, Roberta 2 10/16/53
254-92-2083 297 5/01/89
11/01/2018
100%
Thompson, William E. 1
249-80-5530 298
6/10/47
1/08/96
7/01/2012
2/01/2006
0%
-- -- SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
24,222
23,517
23,517
35,702
30,142
30,142
37,178
36,096
36,096
35,764
34,722
34,722
22,411
21,759
21,759
26,348
25,581
25,581
25,110
24,379
24,379
22,827
22,162
22,162
25,085
24,354
24,354
47,259
39,245
39,245
HISTORY----
3 YRS AGO
4 YRS AGO
19,951
19,369
30,577
29,687
34,596
33,588
32,905
29,042
21,164
20,548
24,957
24,230
23,669
22,979
21,622
20,992
23,645
22,956
38,288
37,173
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
COLA%
EQUITY
DATE
0.0%
17,641
2/05/05
0.0%
21,870
2/05/05
0.0%
21,027
2/05/05
0.0%
19,195
2/05/05
0.0%
14,070
2/05/05
0.0%
18,499
2/05/05
0.0%
9,026
2/05/05
0.0%
12,929
2/05/05
0.0%
14,832
2/05/05
0.0%
12,146
2/05/05
---BENEFITS
PROJECTED
SOC SEC
TOTAL
826
834
1,661
1,314
827
2,141
1,226
828
2,055
1,291
828
2,119
807
783
1,590
356
840
1,196
736
846
1,583
469
770
1,240
770
848
1,619
841
1,218
2,060
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Day and years of credited service at the time of eliaibilitv for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWERS
PERRIN
HR SERVICES
65 12/2020
65 391
65
55
62
62
9/2035
482
55
62
62
55 8/2035
62 496
62
7/2032
530
65 4/2024
65 347
65
66 3/2005
66 356
66
65 11/2022
65 263
65
65 12/2013
65 251
65
65 11/2018
65 397
65
65
65
65
7/2012
380
AT
NRD----
J&S
TOTAL
% SUR
688
1,523
100%
1,094
1,921
100%
1,021
1,850
100%
1,075
1,903
100%
672
1,455
100%
296
1,137
100%
613
1,460
100%
391
1,161
100%
642
1,490
100%
701
1,919
100%
NAME SEX
SOC SEC NO SEO #
Tredore, James A. 1
331-54-0288 299
Vines, Lawrence E. 1
248-68-6051 300
Walden, Michelle H. 2
256-23-5002 301
Walker, Brent J. 1
260-98-6361 302
Washington, Kevin D. 1
254-47-4824 303
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
2/24/70
9/27/93
3/01/2025
8/21/42
6/26/95
9/01/2007
100%
7/01/2005
0%
7/23/66
7/26/90
8/01/2021
100%
1/02/71
9/03/91
2/01/2026
100%
6/08/70
10/06/92
7/01/2025
100%
Washington, Thomas 1 1/09/65
256-25-3311 304 12/05/88
2/01/2020
100%
Washington, Vincent 1 8/26/64
241-27-1876 305 1/11/93
9/01/2019
100%
Watson, Robert G. 1 9/04/62
259-25-6269 306 8/28/89
10/01/2017
100%
Watts, Clifton 1 12/21/45
254-70-5340 307 6/20/94
1/01/2011
100%
Watts, Leonard L. 1 8/15/63
151-66-1153 308 6/15/92
9/01/2028
100%
- - n SALARY
THIS YEAR
LAST YEAR
2 YRS AGO
35,622
34,585
34,585
30,515
29,627
29,627
35,416
34,385
34,385
34,838
33,824
30,749
30,596
29,706
29,706
33,210
32,244
32,244
35,251
32,595
32,595
36,488
35,425
35,425
22,411
21,759
21,759
21,577
20,949
20,949
HISTORY----
3 YRS AGO
4 YRS AGO
32,267
31,327
28,904
28,063
33,067
32,104
29,465
28,607
28,981
28,137
31,457
30,541
30,499
29,610
33,925
32,937
21,153
20,537
20,439
19,843
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
COLA%
EQUITY
DATE
0.0%
14,424
2/05/05
0.0%
10,359
2/05/05
0.0%
19,564
2/05/05
0.0%
16,723
2/05/05
0.0%
16,685
2/05/05
0.0%
25,187
2/05/05
0.0%
15,155
2/05/05
0.0%
23,481
2/05/05
0.0%
8,406
2/05/05
0.0%
10,187
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
1,165
825
1,991
382
854
1,236
1,143
794
1,937
1,245
819
2,065
1,041
745
1,786
1,075
753
1,828
976
776
1,752
1,067
777
1,845
385
743
1,128
812
777
1,589
NRD----
J&S
TOTAL
% SUR
971
1,796
100%
318
1,172
100%
952
1,746
100%
1,037
1,857
100%
867
1,612
100%
895
1,649
100%
813
1,589
100%
889
1,667
100%
320
1,064
100%
677
1,454
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the goyerning legal documents, actual
Dav and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWE Rs
PERRIN
HR SERVICES
55
62
62
3/2035
400
65
65
65
55
62
62
9/2007
295
8/2031
514
55
62
62
2/2036
440
7/2035
378
55
62
62
55 2/2030
62 537
62
55 9/2029
62 404
62
55 10/2027
62 562
62
65 1/2011
65 239
65
65 9/2028
65 273
65
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
NAME
SOC SEC NO
SEX
SEO #
DATE BORN
DATE HIRED
RETIREMENT
FIRST VEST
100% VEST
% VEST
Webber, Steyen M.
256-06-4864
1
309
5/27/61
1/04/93
6/01/2026
100%
Welcher, Gregory P. 1 7/21/52
254-88-0759 310 3/27/87
4/01/2012
100%
White, Donald 1 10/28/58
260-98-5987 311 8/19/88
11/01/2013
100%
White, Rosa 2 5/19/47
251-78-8187 312 1/27/86
6/01/2012
100%
White, william 1 8/05/47
510-46-6081 313 5/15/90
9/01/2012
100%
Wideman, Joseph 1 4/02/66
256-21-6137 314 9/19/94
5/01/2031
100%
Williams, Bennie D. 2 3/22/51
254-90-0204 315 7/17j89
4/01/2016
100%
williams, Cynthia 2 2/02/56
465-08-1729 316 11/02/87
3/01/2021
100%
Williams, David M. 1 9/17/55
281-54-0241 317 5/26/87
6/01/2012
100%
williams, Linton A. 1 12/30/68
408-39-0588 318 6/10/96
1/01/2024
7/01/2006
0%
----SALARy
THIS YEAR
LAST YEAR
2 YRS AGO
24,327
22,074
22,074
36,252
35,197
35,197
39,985
37,768
32,841
50,138
48,678
48,678
18,750
18,204
18,204
26,358
25,103
20,764
23,301
22,623
22,623
25,919
25,165
25,165
37,074
33,640
34,840
29,278
28,426
28,426
HISTORY----
3 YRS AGO
4 YRS AGO
21,535
20,908
33,697
32,716
33,240
32,272
41,174
38,510
17,760
17,243
20,258
19,668
22,071
21,428
24,551
23,836
33,990
31,408
27,733
26,925
RET AGE
SS AGE
TOT AGE
DEFDATE
ACC BEN
PR SVC
COLA%
EQUITY
DATE
0.0%
11,875
2/05/05
0.0%
27,614
2/05/05
0.0%
27,118
2/05/05
0.0%
31,322
2/05/05
0.0%
10,829
2/05/05
0.0%
7,468
2/05/05
0.0%
15,726
2/05/05
0.0%
23,421
2/05/05
0.0%
31,315
2/05/05
0.0%
9,418
2/05/05
---BENEFITS AT
PROJECTED
SOC SEC
TOTAL
844
824
1,669
944
811
1,755
1,048
808
1,857
1,415
1,272
2,688
434
688
1,122
1,004
894
1,898
647
799
1,446
897
866
1,764
965
811
1,777
838
712
1,551
NRD----
J&S
TOTAL
% SUR
703
1,528
100%
786
1,598
100%
873
1,682
100%
1,179
2,451
100%
361
1, 050
100%
836
1,730
100%
539
1,338
100%
747
1,614
100%
804
1,616
100%
698
1,411
100%
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projecting
social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will remain the same until retirement. Actual benefits paid will be based on the goyerning legal documents, actual
Day and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
-
TOWE Rs
PERRIN
HR SERVICES
65
65
65
6/2026
279
60 8/2017
62 646
62
55 11/2023
62 605
62
65 6/2012
65 868
65
65 9/2012
65 277
65
65 5/2031
65 243
65
65 4/2016
65 363
65
65 3/2021
65 447
65
57 10/2020
62 632
62
55 1/2034
62 254
62
Augusta, Georgia
GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM
Pension Report Reference Listing as of 3/01/2005
----SALARy HISTORY---- ---BENEFITS AT NRD----
DATE BORN FIRST VEST THIS YEAR 3 YRS AGO RET AGE DEFDATE COLA% PROJECTED J&S
NAME SEX DATE HIRED 100% VEST LAST YEAR 4 YRS AGO SS AGE ACC BEN EQUITY SOC SEC TOTAL
SOC SEC NO SEO # RETIREMENT % VEST 2 YRS AGO TOT AGE PR SVC DATE TOTAL % SUR
Williams, Paul R. 1 11/19/52 26,334 23,312 65 12/2017 0.0% 694 578
253-92-1265 319 7/27/92 23,895 22,633 65 314 13,185 866 1,445
12/01/2017 100% 23,895 65 2/05/05 1,56l 100%
Williams, Ray E. 1 9/20/53 27,827 22,300 65 10/2018 0.0% 756 629
255-94-5650 320 8/13/92 27,017 21,651 65 324 13,439 904 1,533
10/01/2018 100% 25,731 65 2/05/05 1,660 100%
Wittke, Grace P. 2 12/11/49 36,336 33,460 65 1/2015 0.0% 898 748
260-84-6180 321 3/18/91 35,278 32,486 65 501 19,031 1,036 1,784
1/01/2015 100% 35,278 65 2/05/05 1,934 100%
Womack, II, Jack L. 1 10/06/67 41,712 35,390 55 11/2032 0.0% 1,549 1,290
255-37-3229 322 1/12/87 40,497 34,359 62 701 33,567 898 2,189
11/01/2022 100% 35,215 62 2/05/05 2,448 100%
Woolsey, Keyin P. 1 12/03/62 30,963 27,409 65 1/2028 0.0% 1,077 897
260-23-8621 323 7/18/94 28,095 26,611 65 311 13,049 970 1,868
1/01/2028 100% 28,095 65 2/05/05 2,048 100%
215 Employees Receiying Benefit Statements
All benefits shown above are based on actual earnings history and credited services reported to GMEBS. In projectin~
Social Security benefits, it is assumed that each employee is fully insured for Social Security purposes. Social Security
projections are based on current law, certain assumptions as to past earnings and the assumption that current earnings
will ~emain the same until retirement. Actual benefits paid will be based on the governing legal documents, actual
Dav and years of credited service at the time of eliaibility for benefits. Plan benefits and dates shown above are
based only upon the participant's current classification of employment with the current employer.
~
~
TOWERS
PERRIN
HR SERVICES