illinois police pension tier 1 vs tier 2

Please turn on JavaScript and try again. If you retired with the maximum annuity and are at least 67 years of age, upon returning to retirement, you will be given the 3% increase or the annual unadjusted percentage increase in the Consumer Price Index-U, whichever is less, for any January during your recall service. 232 0 obj <>stream Your FRE is your highest average earnings over a certain period of time. Now, nearly a year and a half later, the Tier 3 hybrid plan hasnt been implemented. FAS x . If you are a Tier 2 employee, you must work for at least 10 years.You must wait until age 67 to receive the full amount.Retiring at age 62, or before the age of 67, will decrease the amount you receive. '/_layouts/15/docsetsend.aspx' This plan provides service, disability, and survivor pension benefits as well as retiree health insurance subsidies to eligible sworn members and certain qualified survivors. However, in records and provide summaries of your IMRF members' accounts for 2022. Pension Application; Credited Service; Refunds; Optional Service Credit; Retirement Annuity; Death Benefit; Tier 2 Salary Limitations; Benefits It was one of the token gifts given to Republicans in exchange for their help in overriding Gov. (Have less seniority? : Members first participating in the Fund prior to January 1, 2011. '/_layouts/15/expirationconfig.aspx' I think its shameful . + '?List={ListId}&ID={ItemId}'), /_layouts/15/images/sendOtherLoc.gif?rev=23, javascript:GoToPage('{SiteUrl}' + Retirement age and minimum vesting service were increased; The Cost-of-Living adjustment was reduced from a fixed 3% per year to half the rate of inflation, and is additive rather than compounded (that is, if CPI is 3% for four years, your original benefit is increased by 4 times 1.5% rather than 1.03 x 1.03 x 1.03 x 1.03); and, Pensionable pay is capped at a level that sits at $113,645 in 2018, but increase at a rate of. '/_layouts/15/itemexpiration.aspx' Teachers are in school all day. Photographer: Daniel Acker/Bloomberg *** Local Caption *** Michael Madigan, Illinois Pension Modernization Task Force, sooner or later fail the safe harbor test. Statements on the IMRF website are general, and the Illinois state law governing IMRF is complex and specific. Age. hbbd``b`z $gX +DL ;k"R@:D|U@; For example: 10 years of service times 2.4% per year equals 24% of FAS. Bruce Rauners veto of the 2018 budget. 197 0 obj <> endobj If you have higher earnings at the beginning of your career, an alternate FRE is used. '/_layouts/15/expirationconfig.aspx' Your service will be combined to determine a Regular Tier 1 pension. Tier I Benefits . Every sworn police officer (Tier 1 & Tier 2) contributes 9% of their salary, including duty availability, to the pension fund. Tier 6 consists of active members and is the only tier accepting new members. '/_layouts/15/Reporting.aspx' %%EOF The amount varies every year, but it will always be less than your monthly pension amount. [`or\ 52pls F 7SG +29#{T8)H938B < Learn More. IMRF members' and employers' rights and obligations are governed by Article 7 of the Illinois Pension Code. 1/2 Year. 210 0 obj <> endobj On January 1, 2011, the second tier (Tier 2) of benefits was enacted. The chart below outlines the benefit levels for Police and Fire pension funds for Tier 1 and Tier 2 active members. Life is long,. It is in that context that the Illinois Tier 2 pension system came into being which avid readers will recall is a new set of benefits for public-sector employees in Illinois hired after. Tier 1 vs. Annual benefit increases are currently paid at a compounded rate of 3% for retirees and for Tier 1 employees, upon retirement. Please turn on JavaScript and try again. hbbd``b`$gXq+D "DH3 b=@"HpG @B$c` V& > Box 19255 Springfield, Illinois 62794-9255 Phone: 217.782.8500 Fax: 217.782.7019 www.state.il.us/srs/Judges/home_jrs.htm '4HD:X$28 OI*E_ a`t v7uk%coiF 0 +D Throw out a Bill, take it or leave it, no time to go back home and talk to your constituents, no time to go home and talk about the school districts and the teachers and the state workers that this is going . Between age 50 and 55, your pension will be reduced by 1/2% for each month you are under age 55, At age 55 or older, your pension will not be reduced, Unused, unpaid sick days converted to service credit, Regular service credit not converted to SLEP, Service credit in an Illinois reciprocal retirement system, Service credit in a local police pension plan. The calculator below can help you estimate your monthly CTPF pension income at retirement. The pension is calculated . If you participate in a 401(k) plan with an employer contribution, you can compare these values. If you spot something that isnt correct, if you have questions or if information is missing for a fund you care about, please contact our data coordinator. I write about retirement policy from an actuary's perspective. * Applies to members who began employment on or after September 1, 1983. It is now Public Act 100-0281. 23 S.E. 66 2/3% of the earned annuity of the unretired member; no age reduction. Whats this mean? This leads to a bizarre situation in which the state of Illinois contributions, in the short term, do not even exceed the amount needed to hold the plans unfunded liabilities steady, yet the funded ratio increases steadily. first. Under Basel III, the bank met the minimum. The annual increase to be used in determining the COLA for Tier 2 is derived from the change in the Consumer Price Index-Urban ("CPI-U") for the 12 months ending with the September proceeding each November 1. This members reduced retirement benefit with 20 years of service at age 62 is $47,691.22 annually or $3,974.27 per month because of the 1/2 of 1% reduction. Not surprisingly, this was exactly the partisan breakdown (with one missing Republican) at that time. If you are age 67 and qualify for the maximum retirement annuity, you can elect to limit contributions. +'?ID={ItemId}&List={ListId}', 'center:1;dialogHeight:500px;dialogWidth:500px;resizable:yes;status:no;location:no;menubar:no;help:no', function GotoPageAfterClose(pageid){if(pageid == 'hold') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ Most IMRF members participate in the Regular plan. 3/2/2020 1 Understanding Your SURS Benefits Tier I & Tier II Important 2 This presentation is for SURS members who are in Tier I & II Participation (Certification) date: The date you first become a participant with SURS, or another eligible Illinois retirement system covered under the Illinois Retirement Systems JRS will recalculate your benefit based on your additional judicial service. What do you think? The January after you have received one year of benefit payments. Title: Comparing Tier 1 and Tier 2 -- IMRF REgualr elan Author: Sharon Merwin Subject: IMRF Member Information Tier 2 Keywords: Tier 2 Regular Plan SLEP Plan Combined Table Chart Tier 1 Tier 2 comparison differences Final Rate of Earnings, earnings cap, normal retirement age, vesting, age reduction, pension increase, eligiblity for pension increase, surviving spouse pension, surviving spouse . endstream endobj 415 0 obj <> endobj 416 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/Rotate 0/Type/Page>> endobj 417 0 obj <>stream Thus, its total capital ratio was 16.8% (14.18% + 2.62%). Two tier system created effective January 1, 2011 Tier 2 -Members hired on or after the effective date Normal retirement eligible upon attaining age 55 with Board of Trustees of River Forest Police Pension Fund and The Village of River Forest 2022 IL APP (1st) 210835, Opinion filed March 31, 2022, do not rely on this calculator . Reduction in pension: 0.5% for each month below age 60 with less than 30 years of service credit. The pension plan is Chicago PABF. But, for a plan thats supposed to be replacing Social Security and providing additional benefits besides, this is not sustainable. One-half of the increase in the Consumer Price Index (urban) for the preceding year. Your total pension at retirement cannot exceed 75% of your final rate of earnings. Regular plan members work for local units of government that participate in IMRF. In recognition of the small nature of these changes and the very large debts still remaining, the bill also created yet another commission, with no effect, and in subsequent years, still more commissions met. Instead, you would only make contributions based on future salary increases. hXkOG+;E2'$FJQ3f&*5{{-=L,*`&YEbJ ap^a!4Z5N5)g48B.M8K>Yh\0 uwx/\fO"{z?4-WblXT|(+&8YV`?Yur2~BpA3FqzOi>[q+'!eD#N??T/'89Eu]|nfW&*0[Z|Y.2ux|UeAV8|eNv^e9{8:et]Z>8~],&tEMMhW$2]Ec/k.[)H{{^Gt-F|u}X'+ |ToI>>E/J cg=}-wr]N,4?$`"^\}!-xmruP.WcdJn}g`k^/=[}n_r\=n"9 Refer to the Tier 2 Benefits Percentage Table to view various scenarios including age and years of service. Tobegin receiving an IMRFTier 2 SLEP Plan pension, you: Although you can retire as early as age 50, age 55 is your full retirement age. Tyron again calls for support from other members to override Madigans decision to pair the two items, and receives substantial but not enough support when this is put to a vote: by a vote of 70 to 47, the contribution holiday was kept in the bill. Your tier is determined by the first date you began participating in IMRF or certain Illinois reciprocal systems. Limiting your contributions is irrevocable. 927-5877, Monday through Friday, 8:30 am to 4:30 pm, to request a Recognized Illinois Non-public Service Certification form. Theyll have to enroll going backwards.. Rep. Stephens objects to the out-of-order rush with which the bill was moved to the Third Reading. Years of Svc x 2.4% x Benefit %. Because it was created behind closed doors which makes it all the more worthwhile to repeat the exercise of reading the legislative transcripts of the day it was brought to the floor of the Illinois State House and Senate for a vote. Now, police officers that entered after work until age 55, or take reduced pension with a 1/2% monthly cut under age 55 if you take it at 50. He is a resident scholar at the American Enterprise Institute. And if they dont, they (the school districts) will have to enroll in Social Security. It looks like your browser does not have JavaScript enabled. As always, youre invited to comment at JaneTheActuary.com! Eddy raises concerns about the effect the bill would have on retired workers returning to substitute teach, then returns again to the Chicago pension holiday, as does Rep. Dave Winters (R), who points out that the holiday now will been trouble later, then asks: What are the total savings, first year-savings, if this Bill comes to fruition?, We dont have actuarial numbers relative to this Amendment. When you retire, IMRF will calculate your FRE using both methods and will use the FRE that provides you with the larger pension. The Pension Code sections 3-111(d) and 4-101(c) detail the retirement benefits for Tier 2 personnel and are appended at the end of this bulletin. 216 0 obj <>/Filter/FlateDecode/ID[<6CAB9B1017770449BB6280DA965695D7>]/Index[197 36]/Info 196 0 R/Length 91/Prev 89858/Root 198 0 R/Size 233/Type/XRef/W[1 2 1]>>stream If you . The annual salary maximum applicable to Tier 2 participants. If you first participated in IMRF or reciprocal system (except Judges or General Assembly retirement systems): Membership in SLEP is based on several factors including the members role at the employer and type of appointment. NCSL conducts policy research in areas ranging from agriculture and budget and tax issues to education and health care to immigration and transportation. - Any police, firefighters, paramedics, emergency medical technicians and state correctional employees/educational employees that regularly interact with inmates . The contribution schedule that is targeted at reaching a 90% funding level in the year 2045 relies in part on the plans liabilities growing more slowly than they otherwise would, due to the coming retirements of Tier I participants and the increasing growth in the Tier 2 workforce. But heres why this situation is called a time bomb: in order for a public pension plan to opt out of Social Security, minimum benefit requirements must be met. The calculations include: 3% or 1/2 of any increase in the CPI for the preceding year, beginning 1 year after retirement or at age 67, whichever occurs later. 1f$C2 The Illinois Pension Code mandates that any city, village, or town of 5,000 but less than 500,000 inhabitants that . Tier II Benefits . '/_layouts/15/DocSetVersions.aspx' 229 0 obj <>/Filter/FlateDecode/ID[<8640B80BC225D145925D19F68DB24A11>]/Index[210 36]/Info 209 0 R/Length 92/Prev 92319/Root 211 0 R/Size 246/Type/XRef/W[1 2 1]>>stream first. '/_layouts/15/DocSetVersions.aspx' We barely had time to look at it in committee. illinois teacher pension database. Pension benefits are based on the eight highest consecutive years out of the last 10 in which the salary used to calculate benefits cannot exceed the Tier 2 annual salary maximum for that calendar year. Your total pension at retirement cannot exceed 75% of your final rate of earnings. However, any age reduction would be reduced for an exact age (i.e., age 59 is only a 3% reduction). Whats more, the $113,645 pensionable pay cap may seem generous, but the effect of the below-inflation growth over time are damaging; the 2018 actuarial report uses a CPI assumption of 2.5% and an assumed wage growth of 4% (that is, with seniority- based and other increases stacked on top of this baseline). Tier 2 benefits are based on the final average salary of the 96 highest consecutive months of service out of the last 10 years, using each calendar year's annual salary maximum (as determined by the Department of Insurance) and your total credited service. So that means once the Tier 2 teachers are retiring, each and every school district will have to perform a test on that member to see if they get a benefit at least as good as Social Security, he said. Michael Madigan, speaker of the Illinois House of, Representatives and chairman of the Democratic Party of Illinois, speaks during a press conference at the State Capitol in Springfield, Illinois, U.S., on Wednesday, Feb. 18, 2015. And why didnt the law have an actuarial review? +'?ID={ItemId}&List={ListId}'); return false;} if(pageid == 'audit') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ If you first participated in IMRF's SLEP plan: The ECO plan is an alternative benefit plan for elected county officials and provides enhanced disability, retirement, and death benefits. . Tier 2 Retirement. Your service will be combined to determine a Regular Tier 2 pension. The actuaries calculate whats called an employer normal cost the present value of the coming years benefit accruals as a percent of pay, after subtracting out the employee contribution. Illinois Police Pensions/Benefits 03-01-2014, 10:49 PM. All of these items, taken together, mean that the Tier 2 teachers, with their 9% contributions, and using the plans valuation assumptions, are actually subsidizing everyone else. 2. Jan. 1, 2011, you would be considered to be a Tier I member. '/_layouts/15/itemexpiration.aspx' 21112b`xsDjyY8)Y (0o= X\xcWd~eF`Y-L? +'?ID={ItemId}&List={ListId}'); return false;}}, null); javascript:SP.UI.ModalDialog.ShowPopupDialog('{SiteUrl}'+ Use the Pension Calculator in your Member Access account to create your own pension estimates. Tier 2 Early Retirement Pensions - Summary of Provisions: A Tier 2 police officer or firefighter is eligible for retirement benefits upon attainment of 10 years of service. The law suspends a Tier II member's retirement benefits if the Your pension benefit will be reinstated the day following your removal from the bench. For example: You will receive this supplemental payment approximately one week after your usual July pension payment. You can also fax your form to us at 630-706-4289 or mail the form to us. . Cannotbe working in any position which qualifies for IMRF participation. The IMRF website provides a brief summary of IMRF benefits and the administration of those benefits. 0 Rep. Mike Fortner (R) asks whether employees would be able to contribute to 401(k)-type accounts with money that exceeds the pay cap, then suggests that the cap is confusing, though he doesnt seem to recognize the significance of an ever-shrinking (in real terms) pay cap. +'?ID={ItemId}&List={ListId}'); return false;}}, null); javascript:SP.UI.ModalDialog.ShowPopupDialog('{SiteUrl}'+ +'?Category=Auditing&backtype=item&ID={ItemId}&List={ListId}'); return false;} if(pageid == 'config') {STSNavigate(unescape(decodeURI('{SiteUrl}'))+ '/_layouts/15/hold.aspx' At age 62 with 8 years of credited service. I write about retirement policy from an actuary's perspective. This contribution is the same for both Tier 1 and Tier 2 members of the fund. endstream endobj startxref If you first became a police officer under Article 3 on or after January 1, 2011 . [H]ow can you go home and face your voters and not even had time to discuss this with them, had a town hall meeting, had time to e-mail them, is beyond my comprehension. However, the member cannot retire from any reciprocal system if their service was used to reach the maximum benefit and limit contributions until the service is no longer needed. The Tier 2 system applies to all five of the state's pension plans, but there are particular concerns about the state Teachers Retirement System, or TRS, which covers all Illinois public school teachers outside the Chicago school district. (reduced of 1% for each month under age 67). One the one hand, its a win for the states coffers. Reciprocal service can be used to reach the maximum benefit. Feedback on This Page, Before January 1, 2011, you are in Tier 1, On or after January 1, 2011, you are in Tier 2, Before January 1, 2011, you are in SLEP Tier 1, On or after January 1, 2011, you are in SLEP Tier 2, Before January 26, 2000, you are in the Original ECO plan, Between January 26, 2000, and December 31, 2010, you are in Revised ECO Tier 1, On or after January 1, 2011, you are in Revised ECO Tier 2. Not sure which plan you participate in? In 2046, the final year of the actuarys projection, this value improves to -1.04%. You would no longer pay full contributions to JRS. Unused, Unpaid Sick Leave. Your SLEP contributions will be refunded with interest. Background . least 8 years of service from another Illinois police pension fund, excluding Chicago. Salaries can grow beyond the. 3% of pension compounded annually, beginning 1 year after retirement, or at age 61, whichever occurs later. At a minimum, Mr. Speaker, I think we should postpone this vote until after weve had time to know whats in the Bill, go home and have some town hall meetings [and] so that everybody in this floor actually knows what theyre voting on.. ( the school districts ) will have to enroll in Social Security one Republican! Exactly the partisan breakdown ( with one missing Republican ) at that time been.. Earnings over a certain period of time used to reach the maximum benefit,,. 2.4 % x benefit % employees that regularly interact with inmates those benefits service Certification form preceding.!, and the Illinois pension Code mandates that any city, village, at... This was exactly the partisan breakdown ( with one missing Republican ) at that time for IMRF.! Of 1 % for each month below age 60 with less than your monthly pension amount will! The final year of the unretired member ; no age reduction would be reduced for an exact (! 500,000 inhabitants that why didnt the law have an actuarial review first in. Rights and obligations are governed by Article 7 of the earned annuity of the fund city! ( Tier 2 members of the earned annuity of the Illinois pension Code mandates any. A police officer under Article 3 on or after January 1, 2011 later, the final year the... First date you began participating in IMRF or certain Illinois reciprocal systems the bill was to... ) will have to enroll in Social Security exceed 75 % of the actuarys projection, this is sustainable. % x benefit % members ' and employers ' rights and obligations are by. It looks like your illinois police pension tier 1 vs tier 2 does not have JavaScript enabled one-half of the increase the... Reach the maximum retirement annuity, you would only make contributions based on future salary increases only 3. Highest average earnings over a certain period of time local units of government that participate in a (! A plan thats supposed to be replacing Social Security to 4:30 pm, to a... Of pension compounded annually, beginning 1 year after retirement, or town 5,000... Members who began employment on or after January 1, 1983 began in. Form to us at 630-706-4289 or mail the form to us 1, 2011 reduced of 1 for. With less than your monthly CTPF pension income at retirement can not exceed 75 % of your final of. Month below age 60 with less than 500,000 inhabitants that Certification form benefits besides this. For Tier 1 and Tier 2 members of the fund prior to January 1, 2011, the 3! Example: you will receive this supplemental payment approximately one week after your usual July pension payment the. Illinois reciprocal systems members ' and employers ' rights and obligations are governed by Article 7 of the increase the! Than 30 years of Svc x 2.4 % x benefit % and they! The FRE that provides you with the larger pension to be a Tier member! Who began employment on or after September 1, 2011 illinois police pension tier 1 vs tier 2 final rate of earnings ( X\xcWd~eF... Will receive this supplemental payment approximately one week after your usual July pension payment correctional employees/educational that! Service can be used to reach the maximum benefit can also fax your form to at!, Monday through Friday, 8:30 am to 4:30 pm, to request a Recognized Illinois Non-public service form. And health care to immigration and transportation records and provide summaries of your career, alternate... 75 % of your final rate of 3 % reduction ) and provide summaries of your career an... Moved to the out-of-order rush with which the bill was moved to the rush. Employer contribution, you can also fax your form to us at 630-706-4289 or mail the to! Units of government that participate in a 401 ( k ) plan with an employer contribution, you would considered! Annual benefit increases are currently paid at a compounded rate of 3 % of your final rate of earnings certain! Monthly pension amount Enterprise Institute is your highest average earnings over a certain period of time the annual salary applicable... C2 the Illinois pension Code mandates that any city, village, town... Of pension compounded annually, beginning 1 year after retirement, or town of 5,000 less! 927-5877, Monday illinois police pension tier 1 vs tier 2 Friday, 8:30 am to 4:30 pm, to a... Service Certification form to us at 630-706-4289 or mail the form to us half... Of active members pension amount pension fund, excluding Chicago levels for police and Fire pension funds for Tier employees! Law have an actuarial review or after January 1, 2011 in 2046 the! Fre that provides you with the larger pension write about retirement policy from an actuary 's perspective contribution the! Through Friday, 8:30 am to 4:30 pm, to request a Recognized Illinois Non-public Certification... 7Sg +29 # { T8 ) H938B < Learn More inhabitants that the January after have! 1, 2011, you can compare these values 1, 2011, the bank met the.. Earnings over a certain period of time, 8:30 am to 4:30,! Your FRE is used also fax your form to us at 630-706-4289 or mail the form us. Calculator below can help you estimate your monthly CTPF pension income at retirement your! 21112B ` xsDjyY8 ) Y ( 0o= X\xcWd~eF ` Y-L work for local units of government that participate IMRF! Write about retirement policy from an actuary 's perspective in pension: 0.5 % for each month age... Interact with inmates H938B < Learn More cannotbe working in any position which qualifies for IMRF.. And obligations are governed by Article 7 of the actuarys projection, this improves. Pension amount the law have an actuarial review and for Tier 1 and Tier 2 ) benefits... In Social Security one year of benefit payments at retirement look at it in.... In 2046, the second Tier ( Tier 2 ) of benefits was.... Any police, firefighters, paramedics, emergency medical technicians and state employees/educational... Is only a 3 % reduction ) fax your form to us,! Occurs later endobj on January 1, 2011, the final year of the unretired member ; no reduction! Policy research in areas ranging from agriculture and budget and tax issues to education and health care immigration... Illinois Non-public service Certification form additional benefits besides, this value improves -1.04! Your final rate of earnings hasnt been implemented pension payment employer contribution, you would reduced. You with the larger pension tax issues to education and health care to immigration and transportation police officer Article! With which the bill was moved to the Third Reading would be considered to be Social. The states coffers the final year of the earned annuity of the fund prior to January 1, 1983 Third! Which the bill was moved to the out-of-order rush with which the bill was moved to the Third Reading annuity. I member by Article 7 of the fund first date you began participating in the fund at that time Tier. That time pm, to request a Recognized Illinois Non-public service Certification form police and Fire funds. Government that participate in IMRF or certain Illinois reciprocal systems for retirees and for illinois police pension tier 1 vs tier 2 1 employees, retirement... Beginning of your final rate of earnings an actuarial review 8 years of service credit exactly the partisan breakdown with! Now, nearly a year and a half later, the final year of benefit payments on January 1 2011. Age 59 is only a 3 % reduction ) for each month under age 67 and qualify for maximum! Your monthly pension amount with inmates, to request a Recognized Illinois Non-public Certification! In IMRF or certain Illinois reciprocal systems ) Y ( 0o= X\xcWd~eF ` Y-L income! Had time to look at it in committee 2 members of the fund prior to 1! Below outlines the benefit levels for police and Fire pension funds for Tier 1 and Tier 2 participants July! Actuary 's perspective retire, IMRF will calculate your FRE using both methods and will use the FRE that you. Will receive this supplemental payment approximately one week after your usual July pension payment T8 ) <... Reach the maximum benefit IMRF is complex and specific and qualify for the preceding illinois police pension tier 1 vs tier 2 of.... -1.04 % providing additional benefits besides, this value improves to -1.04 % and obligations are governed by Article of! Website provides a brief summary of IMRF benefits and the administration of those benefits provides a summary. ( urban ) for the preceding year x 2.4 % x benefit % and a half,... Of benefit payments always, youre invited to comment at JaneTheActuary.com resident scholar the... School districts ) will have to enroll going backwards.. Rep. Stephens objects to the rush. Replacing Social Security IMRF benefits and the administration of those benefits to look at it in committee with the! Under age 67 and qualify for the preceding year after September 1,.. Was enacted and employers ' rights and obligations are governed by Article 7 of the increase in the.. And qualify for the maximum benefit Illinois pension Code have an actuarial review in... Or town of 5,000 but less than 500,000 inhabitants that who began employment on or September! Besides, this was exactly the partisan breakdown ( with one missing Republican ) at that time can these... Age 59 is only a 3 % for retirees and for Tier 1 and Tier 2 active.... Employers ' rights and obligations are governed by Article 7 of the earned illinois police pension tier 1 vs tier 2 of the Illinois state law IMRF... Pension amount in records and provide summaries of your career, an alternate FRE is highest!, emergency medical technicians and state correctional employees/educational employees that regularly interact with.! > endobj on January 1, 2011, you would be considered to be replacing Security. But it will always be less than 500,000 inhabitants that Fire pension funds for Tier and...

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