Tỷ lệ phần trăm đóng góp 100% 100% 223% 130% 100% 100% A $ 50 triệu một thời gian đóng góp của Nhà nước trong FYE năm 2007 và một đóng góp $ 100 triệu một thời gian thực hiện của Nhà nước trong FYE năm 2006 được bao gồm trong việc tính toán tỷ lệ phần trăm của ARC góp. | A-16 TEACHERS RETIREMENT SYSTEM A COMPONENT UNIT OF THE STATE OF MONTANA REQUIRED SUPPLEMENTARY INFORMATION TRS PLAN SCHEDULE OF CONTRIBUTIONS FROM EMPLOYERS AND OTHER CONTRIBUTING ENTITIES All dollar amounts in thousands Fiscal Year Ended Annual Required Contribution Percentage Contributed June 30 2004 55 774 100 June 30 2005 57 150 100 June 30 2006 158 962 223 June 30 2007 112 656 130 June 30 2008 81 423 100 June 30 2009 80 998 100 A 50 million one-time contribution made by the State in FYE 2007 and a 100 million one-time contribution made by the State in FYE 2006 are included in the calculation of the percentage of ARC contributed. Since the System is a Cost Sharing Multiple Employer Plan there is no Net Pension Obligation NPO . This is trial version A-17 TEACHERS RETIREMENT SYSTEM A COMPONENT UNIT OF THE STATE OF MONTANA NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION Actuarial Cost Method The actuarial valuation was prepared using the entry age actuarial cost method. Under this method the actuarial present value of the projected benefits of each individual included in the valuation is allocated as a level percentage of the individual s projected compensation between entry age and assumed exit. The portion of this actuarial present value allocated to a valuation year is called the normal cost. The normal cost was first calculated for each individual member. The normal cost rate is defined to equal the total of the individual normal costs divided by the total pay rate. The portion of this actuarial present value not provided for at a valuation date by the sum of a the actuarial value of the assets and b the actuarial present value of future normal costs is called the unfunded actuarial accrued liability. The unfunded actuarial accrued liability is amortized as a level percentage of the projected salaries of present and future members of the System. The ultimate cost of any pension program over time equals the benefits paid and expenses incurred
