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LAKE ELMO FIREMEN'S RELIEF ASSOCIATION
<br />SCHEDULE OF ACCRUED RETIREMENT BENEFIT LIABILITY
<br />$1,450
<br />$1,450
<br />1995
<br />1996
<br />TO END OF THIS YEAR
<br />TO END OF NEXT YEAR
<br />F. D.
<br />ENTRY
<br />YRS. ACT.
<br />ACCRUED
<br />YRS. ACT.
<br />ACCRUED
<br />NO.
<br />NAME
<br />AGE
<br />DATE
<br />SERVICE
<br />LIABILITY
<br />SERVICE
<br />LIABILITY
<br />1)
<br />JIMBJORKMAN
<br />55
<br />10-01-63,
<br />32
<br />46,400
<br />33
<br />47,850
<br />2)
<br />ALKUPFERSCHMIDT
<br />55
<br />10-01-72
<br />23
<br />33,350
<br />24
<br />34,800
<br />3)
<br />RICHARD SACHS
<br />41
<br />09-01-75
<br />20
<br />29,000
<br />21
<br />30,450
<br />4)
<br />JAMES SACHS
<br />35
<br />02-26-80
<br />16
<br />20,648
<br />17
<br />22,678
<br />5)
<br />JOHN EDER
<br />29
<br />08-01-83
<br />12
<br />13,920
<br />13
<br />15,457
<br />6)
<br />GREG MALMQUIST
<br />38
<br />09=01-84
<br />11
<br />12,441
<br />12
<br />13,920
<br />7)
<br />DAVE DUROW
<br />30
<br />01-01-86
<br />10
<br />11,020
<br />11
<br />12,441
<br />8)
<br />MIKE SPELTZ
<br />30
<br />05-01-86
<br />10
<br />11,020
<br />11
<br />12,441
<br />9)
<br />KENNETH MARTENS
<br />39
<br />04-26-88
<br />8
<br />8,352
<br />9
<br />9,657
<br />10)
<br />JOHN PALECEK
<br />31
<br />08-08-89
<br />6
<br />5,916
<br />7
<br />7,105
<br />11)
<br />PAUL`BERNARDY
<br />37
<br />10-24-89
<br />6
<br />5,916
<br />7
<br />7,105
<br />12)
<br />CLIFFORD SCHILL
<br />32
<br />11-01-90
<br />5
<br />4,858
<br />6
<br />5,916
<br />13)
<br />JEROME SCHWARTZ
<br />39
<br />01 -01-91
<br />5
<br />4,858
<br />6
<br />5,916
<br />14)
<br />AL GOSEN
<br />31
<br />03-02-91
<br />5
<br />4,858
<br />6
<br />5,916
<br />15)
<br />DOUG PEPIN
<br />37
<br />09-17-91
<br />4
<br />3,770
<br />5
<br />4,858
<br />16)
<br />JOHN SADERGASKI
<br />28
<br />12-17-91
<br />4
<br />3,770
<br />5
<br />4,858
<br />l 17)
<br />BOB PILZ
<br />23
<br />10-06-92
<br />3
<br />2,741
<br />4
<br />3,770
<br />18)
<br />CHRIS HOWARD
<br />21
<br />12-08-92
<br />3
<br />2,741
<br />4
<br />3,770
<br />19)
<br />BRIAN JOHNSON
<br />22
<br />12-08-92
<br />3
<br />2,741
<br />4
<br />3,770
<br />20)
<br />SKY HUELSMAN
<br />20
<br />12-08-92
<br />3
<br />2,741
<br />4
<br />3,770
<br />21)
<br />DENISE DAVIS
<br />27
<br />12-22-92
<br />3
<br />2,741
<br />4
<br />3,770
<br />22)
<br />JOE SP.ELTZ
<br />19
<br />03-09-93
<br />3
<br />2,741
<br />4
<br />3,770
<br />23)
<br />MARK VAN DEMMELTRAADT
<br />32
<br />03-09-93
<br />3
<br />2,741
<br />4
<br />3,770
<br />24)
<br />BRAD WINKELS
<br />35
<br />08-17-93
<br />2
<br />1,798
<br />3
<br />2,741
<br />25)
<br />SHAWNO'BRIEN
<br />22
<br />01-11-94
<br />2
<br />1,798
<br />3
<br />2,741
<br />26)
<br />MATT EDER
<br />24
<br />04-19-94
<br />2
<br />1,798
<br />3
<br />2,741
<br />27)
<br />AARON HARTMAN
<br />20
<br />10-03-94
<br />1
<br />870
<br />2
<br />1,798
<br />28)
<br />CLAYTON PUGSLEY
<br />23
<br />06-13-95
<br />1
<br />870
<br />2
<br />1,798
<br />TOTAL
<br />ACCRUED LIABILITY
<br />246,418
<br />279,577
<br />ADD:
<br />DEFERRED PENSION - RICHARD
<br />KELLER
<br />8,386
<br />8,805
<br />DEFERRED PENSION - STEVE POTTS
<br />11,808
<br />12,399
<br />TOTAL DEFERRED
<br />20,194
<br />21,204
<br />TOTAL
<br />ACCRUED LIABILITY
<br />266,612
<br />300,781
<br />LESS:
<br />TOTALACCRUED LIABILITY
<br />(266,612)
<br />CHANGE IN ACCRUED LIABILITY (
<br />NORMAL
<br />COST)
<br />34,169
<br />
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