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Comprehensive Annual Financial Report 12/31/2014
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Comprehensive Annual Financial Report 12/31/2014
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Comprehensive Annual Financial Report
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12/31/2014
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CITY OF LINO LAKES, MINNESOTA <br />SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFIT PLAN <br />December 31, 2014 <br />Unfunded <br />AAL <br />(b -a) <br />$ 329,191 <br />474,770 <br />547,626 <br />67 <br />Funded <br />Ratio <br />(a/b) <br />Covered <br />Payroll <br />(c) <br />$ 4,859,980 <br />4,888,702 <br />5,009,531 <br />Statement 12 <br />UAAL as a <br />Percentage <br />of Covered <br />Payroll <br />((b-a)/c) <br />6.8% <br />9.7% <br />10.9% <br />Actuarial <br />Actuarial <br />Accrued <br />Actuarial <br />Value of <br />Liability <br />Valuation <br />Assets <br />(AAL) <br />Date <br />(a) <br />(b) <br />1/1/2008 <br />$ - <br />$ 329,191 <br />1/1/2011 <br />- <br />474,770 <br />1/1/2014 <br />- <br />547,626 <br />Unfunded <br />AAL <br />(b -a) <br />$ 329,191 <br />474,770 <br />547,626 <br />67 <br />Funded <br />Ratio <br />(a/b) <br />Covered <br />Payroll <br />(c) <br />$ 4,859,980 <br />4,888,702 <br />5,009,531 <br />Statement 12 <br />UAAL as a <br />Percentage <br />of Covered <br />Payroll <br />((b-a)/c) <br />6.8% <br />9.7% <br />10.9% <br />
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