Comprehensive Annual Financial Report 1998

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2,329,046 Composite Gain (or Loss) During Year $1,613.848 $497,864 Montana PERB 's Comprehensive Annual Financial Report 85 ACTUARIAL SECTION Public Employees' Retirement Board Summary of Plan Provisions The summary of plan provisions is presented separately for each plan.
Public Employees ' Retirement System Employee Contributions - 6.8% of member's compensation.
6.8% of member's compensation.
Employer Contributions Retirement Benefit - Early Retirement Benefit Disability Benefit - Eligibility
...: Age 60 and 5 years of service, age 65 regardless of service, or 30 years of service regardless of age.
Normal Form: Life payments with a death benefit equal to the balance of the member's contributions not received at the date of death.
Benefit: 1/56 ^ fmal average salary (FAS) ^ years of service.
Eligibility: Age 50 and 5 years of service or 25 years of service regardless of age.
Benefit: Acmarial equivalent of the accrued benefit based on retirement at age 60.
Eligibility: 5 years of service.


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