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(Click for frequent words.) 63 LOPFI 62 TMRS 60 IMRF 58 PEBP 57 MPSERS 57 PFRS 55 nonuniformed employees 54 LOSAP 54 StanCERA 54 Teachers Defined Contribution 53 nonrepresented 53 multiemployer defined 53 EduJobs 53 nonbargaining unit 53 nonrepresented employees 53 SDCERS 53 Employee Retirement System 53 Municipal Retirement System 52 APERS 52 Postemployment 52 PEEHIP 52 retire rehire 52 LOIT 52 pension 52 FERS retirement 52 PERS 52 OPEB 51 Deferred Retirement 51 CSRS Offset 51 multiemployer 51 ERIP 51 OPEB liability 51 Concatto 51 millage rollback 51 Retirement System 50 OPEB liabilities 50 SIRCOMM 50 Municipal Employees Retirement System 50 CSRS 50 KenCom 50 unfunded liability 50 PBGC insures 50 unfunded accrued 49 NYCERS 49 Consolidated Retirement System 49 Defined Contribution Plan 49 MO HealthNet 49 PERF 49 Defined Benefit 49 Voluntary Separation Program 49 Kirichkow 49 multiemployer pension plans 49 Employment Retirement System 49 Defined Benefit Plan 49 CDBG monies 49 SAFER grant 49 Middlesex Retirement System 49 Career Ladder 49 SBCERA 49 retirees 48 SURS 48 COPS grant 48 Teachers Retirement 48 nonbargaining 48 PBGF 48 PERSI 48 Fireman Retirement System 48 Uskiewicz 48 nonuniformed 48 nonpension 48 undesignated surplus 48 Nonunion employees 48 #l k 48 PEIA 48 PERA 48 trusteed 48 NYSHIP 48 OPWC 48 Muerth 48 Houdashell 48 sheltered annuity 48 adjustments COLAs 48 Defined contribution 47 nonunion employees 47 HRAs 47 Employee Retirement 47 Personnel Retirement System 47 Teachers Retirement System 47 OPEB obligations 47 BEP formula 47 POAM 47 Teacher Retirement System 47 COPS grants 47 SIMPLE IRA 47 nonbargaining employees 47 Tilton Northfield Fire 47 POBs 47 OAPSE 47 SEIRPC 47 unexpended balances 47 Pempin 47 JTEDs 47 JATRAN 47 bonded indebtedness 47 KPERS 47 EUTF 47 PATASKALA Pataskala 47 PERS retirees 47 PBCG 47 DROP 47 PRIT 47 SIMPLE IRAs 47 unreduced pension 47 FERS 47 Koryzno 47 UEZs 47 CEDIT 47 Health Reimbursement Account 47 nonteachers 47 categoricals 47 Company noncontributory defined 47 interlocal agreements 46 Option Income Tax 46 Randy Dallke 46 Universities Retirement System 46 NARCOG 46 paycheck deductions 46 payroll deductions 46 Phased retirement 46 Superintendent Steven Hiersche 46 PRPP 46 UASI grants 46 Q Comp 46 Chairman Leo Ledeker 46 NEBCO 46 lump sum distributions 46 OCERS 46 .5 mill levy 46 Krasienko 46 OPEB expense 46 OPERS 46 Manager Bob Cumley 46 Unfunded liabilities 46 PennVest 46 Fratturelli 46 turnback funds 46 MPOs 46 Commute Trip Reduction 46 Mareane 46 nonteaching employees 46 taxables 46 CSRS retirees 46 GovGuam retirees 46 Manager Ed Koryzno 46 Stonegarden 46 alternate payee 46 Weidemyre 46 Tax Increment Financing TIF 46 Deferred Compensation 46 Mr. Herwat 46 Defined Benefit DB 46 lump sum payouts 46 Tax Incremental Financing 46 SEOEMS 46 Defined Benefit pension 46 JEDZ 46 Coverdell accounts 46 nonteaching positions 46 ECFSA 46 wage reopener 46 DeFebbo 46 Councilwoman Belinda Gergel 46 TSPLOST 46 PGBC takes 45 CalPers 45 CalPERS CalSTRS 45 IPERS 45 BCEMS 45 Passuite 45 LACERA 45 Ernie Slottag 45 SPLOST VI 45 mandatory unpaid furloughs 45 Defined Benefits 45 CMAQ 45 Brickstreet 45 interfund loans 45 unfunded actuarial 45 COLAs 45 PEBB 45 Teachers Retirement Fund 45 Chelotti 45 Delphi salaried retirees 45 nonsworn 45 NHRS 45 FundsTech Cash Card 45 LTAF 45 SSMID 45 WOCSD 45 Coverdell Education 45 Fenniman 45 Manager Greg Nyhoff 45 Simplified Employee Pensions 45 noncounty 45 unexpended funds 45 LTEs 45 Coverdell Education Savings Accounts 45 Health Reimbursement Arrangement 45 nonspouse beneficiaries 45 AFSCME 45 Mo HealthNet 45 Public Employee Retirement 45 Lifetime Savings Accounts 45 pensions 45 FERS employees 45 Laderta 45 Administrator Joseph Mangiamelli 45 CIRMA 45 Grandfathered plans 45 CALPERS 45 actuarially determined 45 unused sick 45 ConnectOregon II 45 FEHB 45 ANwSU 45 MOSERS 45 JCIDA 45 Casanega 45 Councilman Doug Marmie 45 undesignated fund 45 Post-#/# GI 45 overfunded 45 nonforfeitable 45 McAran 45 Employees Retirement System 45 Tarkiewicz 45 payroll deduction 45 Mangiamelli 45 prefunded 45 unfunded actuarial liability 44 unappropriated surplus 44 Prop. 1B 44 Multiemployer 44 QSCB 44 Manager Dennis Kief 44 overfunded pension 44 nonmandated programs 44 System PERS 44 PRPPs 44 Herlofsky 44 WEA Trust 44 rollover IRA 44 Helfenberger 44 actuarial valuations 44 workman compensation insurance 44 Howard Hunigan 44 COIT 44 OPEA 44 NCEMPA 44 MESTA 44 Occupational Privilege Tax 44 AEAs 44 elective deferral 44 GASB 44 extraterritorial zoning jurisdiction 44 MaxHR 44 DDAs 44 Dislocated Worker Program 44 nonqualified retirement 44 unfunded liabilities 44 Manager Dale Fisseler 44 MABAS 44 preretirement 44 nontenured teachers 44 PSOB 44 MIIA 44 Chiusolo 44 noncontract employees 44 OASD 44 PILT payments 44 FEHBP 44 JTED 44 StarTran 44 OEBB 44 nonpension retirement benefits 44 Title XX 44 Abbatematteo 44 lump sums 44 PSERS 44 Fiedeldey 44 IowaCare 44 Superintendent Sandra DiBacco 44 Jacksha 44 Coverdells 44 Sweetwater ISD 44 multiemployer pension 44 PEHP 44 NSSED 44 Laura Imerman 44 voluntary payroll deductions 44 living adjustment COLA 44 CGUHSD 44 Azle ISD 44 HCDE 44 NJ FamilyCare 44 Lamarand 44 Retirement Incentive Program 44 recordkeepers 44 Operation Stonegarden 44 Administrator Irl Tessendorf 44 Idaho PERSI 44 PennVEST loan 44 PLADs 44 Surface Transportation Program 44 LRTP 44 intermunicipal agreements 44 noncontributory 44 CRDP 44 CAGIT 44 OPEBs 43 Chiovatero 43 Tablack 43 RIFed 43 MHPAEA 43 Manager Kurt Starman 43 Marlington Local 43 Ms. Grachek 43 Clerihue 43 DAPC 43 nonunion retirees 43 ReDCo 43 JEDDs 43 SWIF 43 FireMed 43 PROMISE Scholarship 43 Trzeszkowski 43 Sustacha 43 EECBG 43 Sheriff Dennis Kocken 43 multistate compact 43 noncity 43 interlocal 43 FCHA 43 Second Pension S2P 43 Zadylak 43 nonspouse beneficiary 43 Dinsky 43 CEDIT funds 43 FEGLI 43 Kamlarz 43 e.NVIZION 43 Stohla 43 totalization agreements 43 WisconsinCare 43 VOTE COPE 43 Keveryn 43 workers' compensation 43 Workman Comp 43 Neighborhood Stabilization Funds 43 Delapoer 43 CDGB 43 unobligated 43 Stapczynski 43 annuitants 43 KAPT 43 APWU 43 NECALG 43 underfunded pension 43 WRSD 43 STEAP 43 nonworking spouses 43 CenCom 43 BrickStreet 43 loss carrybacks 43 Mr. Ujvagi 43 ConnDOT 43 FVFD 43 Deile 43 Homestead Rebates 43 Recklaus 43 collective bargaining agreements 43 Buzinec 43 CPP QPP 43 Medicaid DSH 43 Dohoney 43 FERS annuity 43 Moulton Powden 43 Kinosz 43 Coverdell Education Savings Account 43 Weinaug 43 Cal PERS 43 GVDC 43 VFRAs 43 Rinthen 43 Alternative Organizational Structure 43 Tax Increment Finance 43 MRMIB 43 ODOT 43 FICA taxes 43 Conglose 43 La Bonté 43 privatizing custodial 43 Hold Harmless 43 mill levies 43 VEBAs 43 Risavi 43 QComp 43 MHIP 43 Badgercare 43 Quebec Pension Plan 43 MassHealth Basic 43 Thoroughfare Plan 43 Nestic 43 Mackiel 43 Manager Warren Renando 43 Potswald 43 Rollover IRA 43 hazard mitigation grant 43 noncontract 43 COPS Hiring Recovery 43 TIF districts 43 D' Acchioli 43 Auditor Ron Mantini 43 Councilman Jerry Cleworth 43 DISD trustees 43 Employees Deferred Compensation 43 Manager Dick Zais 43 WNESU 43 OHLAP 43 PTELL 43 Attorney Dan Wichmer 43 Richard Krawczun 43 radium removal 43 ERAF 43 nonpolice 43 Coverdell ESAs 43 Kichak 43 noncity residents 43 IncomeFlex 42 AFSCME AFL CIO 42 township assessors 42 Reyzlik 42 PROMISE scholarship 42 Stickradt 42 Commissioner Lew Gaiter 42 CalWORKs recipients 42 Dongvillo 42 NLCFPD 42 Scott Schertzer 42 LRSB 42 nonqualified deferred compensation 42 EISD 42 Lambes 42 Coverdell ESA 42 Prebles 42 QDIAs 42 Drumeler 42 FICA withholding 42 Schmielau 42 unfunded actuarial accrued 42 Weslar 42 HDHPs 42 Tangretti 42 Cerjanec 42 Anders Lindall 42 Director Jonathon Monken 42 JEDO 42 MLSD 42 MPERS 42 nonmanagement employees 42 Sanitary Sewer 42 tuitioning 42 IRRRB 42 BadgerCare Plus Basic 42 Mcare abatement 42 Sweeny ISD 42 Latimore Township 42 R2T 42 Kvarsten 42 grandfathering provision 42 LGPS 42 PILT 42 McFellin 42 actuarially 42 Marlin Creasy 42 unappropriated fund 42 muncipalities 42 Bella Vista bypass 42 Qualified Default 42 Traditional IRAs 42 Prevailing wage 42 PPEL levy 42 Severance packages 42 Councilman Ed DeFore 42 Dirigo Choice 42 WJUSD 42 annuitizing 42 FSAs HSAs 42 farebox recovery 42 MHUSD 42 Lifelong Learning Accounts 42 FEHBP enrollees 42 GAMC enrollees 42 Oshlo 42 MSBUs 42 nonvested 42 spokeswoman Melissa Tortorici 42 desegregation busing 42 ESPPs 42 Bovos 42 CSRS annuity 42 STRS 42 Jeffrey Speicher 42 BadgerCare 42 Robyn Credico 42 nonmanagement 42 levy equalization 42 Homestead Exclusion 42 Culbreth Graft 42 Stormwater Utility 42 Pension Plan 42 SORTA 42 Flexible Spending Accounts 42 Tautznik 42 deductible IRAs 42 Mayor Carucci 42 CMRTA 42 Svedjan 42 VACTE 42 Galesburg Sanitary 42 unappropriated balance 42 elective deferrals 42 Flexible Spending 42 Dana Bilyeu 42 Comptroller Glenn Klocko 42 Jean Stothert 42 MVHC 42 nonexempt employees 42 STEAP grant 42 LGIP 42 Paletko 42 RSC levies 42 Ms. Borzi 42 Galveston ISD 42 Zienkowski 42 Hlynsky 42 MSEA 42 Hometown Heroes Survivors 42 annuitize 42 Tom Scullen 42 SmartBenefits 42 Superintendent Marilyn Skermont 42 UAAL 42 unsubsidized employment 42 Bethlehem Steel retirees 42 emloyees 42 ODOD 42 RIF'd 42 TRANs 42 Mayor Jerre Van Hoose 42 Councilor Kermit Staggers 42 HSDF 42 Kronowski 42 Nurrenbrock 42 Social Secu rity 42 wages Ecton 42 Nonqualified 42 Teacher Advancement 42 Kobrock 42 IFPD 42 CMU Promise 42 WWMA 42 Ryskoski 42 VLCT 42 reenroll 42 Tzambazakis 42 LCTA 42 Peter Preovolos 42 nonpersonnel 42 Loudiana 42 ERRP 42 ad valorum tax 42 workers' comp 42 Caruolo Act 42 interfund loan 42 unreimbursed medical 42 Bridle Russell 42 PERS TRS 42 Firemen Retirement System 42 TIF 42 Manager Pam Syfert 42 Longview ISD 42 Miljoner 42 Sapough 42 Medicare Advantage enrollees 42 postretirement obligations 42 Superintendent Rod Svee 42 Skermont 42 MinnesotaCare 42 RCSD 42 voluntary desegregation 42 SAD# 42 Settingsgaard 42 Reschovsky 42 spokesman Tom Vincz 42 WIRED Initiative 42 COBRA continuation 42 IUPA 42 Navinsky 42 Folluo 42 Charlie Krogmeier 42 Revolving Loan 42 Beyerstedt 42 Stavran 41 Commissioner JC Tellefson 41 PIPP Plus 41 Superintendent Randy Liepa 41 TDFs 41 Renando 41 Alderman Larry Sarff 41 Governmental Accounting Standards 41 QZABs 41 NQDC plans 41 homestead exclusions 41 Paula Meara 41 Connerty Marin 41 DESE 41 Administrator Judy Weyrens 41 ATCOG 41 Abatements 41 Oberlie 41 Diane Gustus 41 Igliozzi 41 Legislature appropriates 41 pension schemes 41 deferred annuity 41 Palenick 41 Councilwoman Reba McClanan 41 noncurrent liabilities 41 RTTT 41 PENNDOT 41 OneGeorgia grant 41 nonunionized 41 Markavitch 41 preretirees 41 municipalities 41 Commissioner Clyde Graeber 41 Polk HealthCare 41 Medicare Advantage PPO 41 SFY #-# 41 lump sum 41 Prop 1B 41 PennVest loan 41 lifestyling 41 Clarion Borough 41 Felinton 41 Shelhart 41 Stampfler 41 CalWORKS recipients 41 habilitation centers 41 Edulog 41 Taxing Unit 41 General Assistance Unemployable 41 BCBSND 41 Mercy CarePlus 41 Bais DiSessa 41 LCIC 41 postretirement benefit 41 PELL grants 41 annuitant 41 LDI strategies 41 Administrator Anthony Mercantante 41 ineligible dependents 41 CareHere 41 LACERS 41 Councilwoman Judy Chirco 41 SAFER grants 41 unobligated funds 41 DREAM Initiative 41 Mark Palesh 41 Olpere 41 CalPERs 41 BPOL tax 41 Steve Herwat 41 RIFs 41 Kevin Huette 41 Eanes ISD 41 Gebhardtsbauer 41 leaf vacuuming 41 Commissioner Dean Oroke 41 TheAlliance 41 reimbursement arrangements HRAs 41 workmen compensation 41 salaried employees 41 Deron Stender 41 Retirement System OMERS 41 ditch infilling 41 Lockett Felder 41 StanCOG 41 Revoldt 41 Oustatcher 41 Allenport plant 41 SEPs 41 UICCU 41 FEMA hazard mitigation 41 AVCs 41 Manager Chuck Hafter 41 Commissioner Dewey Tautges 41 EXCEL Aid 41 salaried retirees 41 Plusquellic 41 Lealman Fire 41 Amherst IDA 41 Hiring freezes 41 Michael Uberuaga 41 CRCOG 41 postemployment 41 Hoosier Rx 41 incarcerating illegal aliens 41 CLEAT 41 Retirement Incentive Plan 41 Plyman 41 Manager Carmen Cavezza 41 Mr. Szollosi 41 Catale 41 Dolhancryk 41 apportionment formula 41 nonwage 41 JEDD 41 RightPath 41 HSGP 41 CYMPO 41 Goleta Sanitary District 41 Prop 1D 41 Evelyn Honea 41 credentialed tutor 41 Bonakoske 41 DOLA 41 Flexible Spending Accounts FSAs 41 tuition reciprocity 41 GiaQuinta 41 Indigent Care 41 Krakeel 41 annuitise 41 Downtown Economic Stimulus 41 RESAs 41 Grimesey 41 HVFD 41 Duerring 41 Superintendent Daniel Lowengard 41 Education ISBE 41 Umpqua Transit 41 Steve Sheiffer 41 MGIB 41 workmen comp 41 TECB 41 URAs 41 compressed workweeks 41 gainsharing 41 Commissioner Doug McLinko 41 Quinn amendatory veto 41 actuarially sound 41 AIK Comp 41 Podegracz 41 Matthew Hymel 41 county 41 Mayor Jeffrey Lamarand 41 Laurrell 41 Fahlund 41 WUSD 41 CalWorks welfare 41 Windwehen 41 Commissioner Marice Kane 41 Growing Smarter 41 withholdings 41 QDIA 41 Bohenko 41 Straban 41 DirigoChoice 41 UTI Retirement 41 Supv 41 SEBAC 41 FERS retirees 41 Sultanik 41 Disproportionate Share Hospital 41 VALIC 41 SAFER Staffing 41 Jakubson 41 Van Schyndle 41 Paul Stepanoff 41 Promise Scholarships 41 Koplinski 41 Bill Keffler 41 Van Faasen 41 NCTCOG 41 LCCMR 41 MedCorp 41 eliminate township assessors 41 spousal IRA 41 MONCKS CORNER Berkeley 41 Medicare Advantage Plans 41 Alan Beitman 41 NMI Retirement Fund 41 Mayor Hsueh 41 MCOs 41 Lowengard 41 Commissioner Vincent Vicites 41 Nonunion 41 Voluntary Employee Beneficiary Associations 41 ROTH IRA 41 TANF Emergency 41 rescind layoff notices 41 Janet Fife LaFrenz 41 Peter G. Arlos 41 Lane Plugge 41 SADs 41 Thublin 41 noneducation 41 Siejak 41 POMV 41 Gatsas 41 prefund 41 ILEAS 41 Wichmer 41 nonworking spouse 41 VEMS 41 non contributory pension 41 SEP IRA 41 MCARE 41 overexpenditures 41 UCRP 41 DSSAB 41 Burleson Tex. 41 Unorganized Territory 41 UGMA 41 Laketran 41 Saving Scheme NPSS 41 policyholder dividends 41 Arbyrd 41 Norman Vacha 41 Hullinghorst 40 SIMPLEs 40 DFCU Financial 40 GFPD 40 NYLIM Retirement Plan 40 HEALTH INSURANCE Self 40 prefund retiree health 40 Antioch Unified 40 BEN E LECT 40 CH UH 40 Bob Waldrep 40 reimbursment 40 TRSL 40 Sagitec 40 Svitkovich 40 AccessTN 40 Disproportionate Share 40 Gary Pastorius 40 IRA rollover 40 PARTF grant 40 Superintendent Traci McCaudy 40 Keith Jarboe 40 Streifer 40 HealthChoices 40 #/#-percent 40 SustiNet 40 extraterritorial jurisdiction ETJ 40 VLF backfill 40 Waters Oldani 40 Alderwoman Marcia Hall 40 Anthony Romanello 40 spokeswoman Ellen Kobler 40 Loose leggings 40 megahertz radios 40 Woehlke 40 WIBs 40 jointly trusteed 40 nonappropriated 40 AdultBasic 40 NQDC 40 interdistrict magnet schools 40 Hierstein 40 VEBA 40 homestead deduction 40 Defined Contribution DC 40 OHIC 40 Headlee Override 40 LTAF II 40 Councilman Steve Herfert 40 MCare 40 Wage freezes 40 Mike Sponhour 40 nonunion salaried 40 treasurer Onorio Colucci 40 ConnPACE 40 Herney Nisimblat Darien Conn. 40 Accrued severance 40 FMAP extension 40 Councilman Rex Kinnison 40 CoverColorado 40 Hainesville 40 Defined Benefit Plans 40 ICMA RC 40 Balukonis 40 overfund 40 Millcreek Township supervisors 40 SAYE schemes 40 BJCTA 40 battalion chiefs 40 nonsworn employees 40 Lower Towamensing 40 unvouchered expense 40 Weinsheim 40 Hometown Matters 40 Capoziello 40 Supervisor Terrence Neuzil 40 TIFD 40 Layoffs furloughs 40 annuitization 40 OSFC 40 Collow 40 Jim Huntzicker 40 HSAs 40 Burckbuchler 40 Manager Debra Figone 40 Bridgeo 40 SCSD 40 LPOA 40 MathMovesU scholarship 40 KEES 40 Mathiak 40 HDHP 40 DIMHRS 40 Mayor Melody Currey 40 payscale 40 Festersen 40 CDHPs 40 TIFs 40 homestead exclusion 40 Unigov 40 Pension Plans 40 Baitland 40 Stammitti 40 ESDs 40 FOP lodge 40 turnback 40 Councilwoman Jeanne Faatz 40 homestead farmstead exclusion 40 voluntary contributions AVCs 40 COGFA 40 Councilor Regenia Bailey 40 YCCD 40 Commissioner Dick Bonfy 40 MoDOT 40 Councilman Shea Flinn 40 unexpended balance 40 Chief Wolever 40 Frataccia 40 MSTA 40 ConnectOregon III 40 Louis Paparozzi 40 CHAMPVA 40 MPSD 40 subaccount 40 Barrie Hydro 40 Patchak Layman 40 Dislocated Workers Program 40 MCare fund 40 GOCO grant 40 RRSP contribution room 40 Gischia 40 Lotawana 40 Longevity Bonus 40 taxfree 40 MVFD 40 Unfunded mandates 40 NARVRE 40 SRD deferred 40 Defined benefit 40 Sharyn Tallman 40 Systematic Alien Verification 40 nonretirement accounts 40 PGBC 40 telecommunicators 40 PERAC 40 Bob Fioretti 2nd 40 Kolomichuk 40 ICHIP 40 Raffenburg 40 Andrekopoulos 40 GAMC recipients 40 Laura Ecklar spokeswoman 40 Career Ladder Program 40 interfund 40 Mayor Dwight Tankersley 40 rehiring retirees 40 Program FEHBP 40 Budget Stabilization 40 PSAP