Status Quo
Scenario 1
Scenario 2
Scenario 3

Funded Ratio (MVA Basis)

Unfunded Market Liability (Infl. Adjusted)

Employer Contribution (% of Payroll)

All-In Employer Costs by 2053

New Hire Choice
% of new hires
entering DB plan
%
% of new hires
entering DB plan
%
% of new hires
entering DB plan
%
% of new hires
entering DB plan
%
Cash Balance
Cash Balance
annuity conversion rate
%
Cash Balance
annuity conversion rate
%
Cash Balance
annuity conversion rate
%
Cash Balance
annuity conversion rate
%
Cash Balance
interest credit’s
upside sharing %
%
Cash Balance
interest credit’s
upside sharing %
%
Cash Balance
interest credit’s
upside sharing %
%
Cash Balance
interest credit’s
upside sharing %
%
Cash Balance
interest credit’s
expected return volatility
%
Cash Balance
interest credit’s
expected return volatility
%
Cash Balance
interest credit’s
expected return volatility
%
Cash Balance
interest credit’s
expected return volatility
%
Cash Balance employee
contribution rate
%
Cash Balance employee
contribution rate
%
Cash Balance employee
contribution rate
%
Cash Balance employee
contribution rate
%
Cash Balance employer
pay credit
%
Cash Balance employer
pay credit
%
Cash Balance employer
pay credit
%
Cash Balance employer
pay credit
%
Smoothing period for
interest credit rate
for Cash Balance
Smoothing period for
interest credit rate
for Cash Balance
Smoothing period for
interest credit rate
for Cash Balance
Smoothing period for
interest credit rate
for Cash Balance
Minimum interest
credit rate granted
for Cash Balance
%
Minimum interest
credit rate granted
for Cash Balance
%
Minimum interest
credit rate granted
for Cash Balance
%
Minimum interest
credit rate granted
for Cash Balance
%
Maximum interest
credit rate granted
for Cash Balance
%
Maximum interest
credit rate granted
for Cash Balance
%
Maximum interest
credit rate granted
for Cash Balance
%
Maximum interest
credit rate granted
for Cash Balance
%
COLA
COLA
(current active members)
%
COLA
(current active members)
%
COLA
(current active members)
%
COLA
(current active members)
%
COLA (new hires)
%
COLA (new hires)
%
COLA (new hires)
%
COLA (new hires)
%
COLA (current retirees)
%
COLA (current retirees)
%
COLA (current retirees)
%
COLA (current retirees)
%
One-time COLA
(current retirees)
%
One-time COLA
(current retirees)
%
One-time COLA
(current retirees)
%
One-time COLA
(current retirees)
%
One-time COLA
No
One-time COLA
No
One-time COLA
No
One-time COLA
No