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(Click for frequent words.) 63 Fireman Retirement System 61 IMRF 59 TMRS 58 alternate payee 58 CSRS Offset 58 actuarially determined 57 LAGERS 56 unfunded actuarial accrued 56 APERS 56 OPEB liabilities 56 LOSAP 56 LOPFI 55 PBGC insures 55 sheltered annuity 55 FERS retirement 55 Firemen Retirement System 55 Defined Benefit Plan 54 Minimum Sum 54 Dearness allowance 53 actuarial valuations 53 UAAL 53 POBs 53 nonrepresented employees 53 LTCH PPS 53 LACERA 53 Employee Retirement System 53 unfunded actuarial 53 Code Section #A 53 multiemployer defined 52 SFY #-# 52 OASDI 52 MPSERS 52 OCERS 52 unexpended balance 52 Defined Contribution Plan 52 OPEB liability 52 NYCERS 52 Employee Retirement 52 certif 52 noncontributory 52 pensionable salary 52 interfund loans 52 setoffs 52 NJSA #A :# 52 nonvested 52 unfunded accrued 52 postretirement obligations 51 NMI Retirement Fund 51 unfunded actuarial liability 51 multiemployer pension 51 postemployment 51 Municipal Retirement System 51 OPEB obligations 51 elective deferral 51 FERS annuity 51 SIMPLE IRAs 51 unexpended balances 51 Code Sec 51 Health Reimbursement Account 51 loss carrybacks 51 unappropriated surplus 51 System PERS 51 PERS 51 nonforfeitable 51 unappropriated balance 51 Accrued severance 51 ARS § 51 elective deferrals 51 Occupational Privilege Tax 51 prefund retiree health 51 Unfunded Liability 51 lump sum distributions 51 nonpension 51 MGIB 51 § #.# [004] 51 Visa indemnification 50 unexpended funds 50 § #A.# 50 MPF Scheme 50 #-#.# [016] 50 OASI 50 Homestead Exclusion 50 MPF contributions 50 NJSA #A 50 millage rollback 50 CSRS annuity 50 Defined Benefit 50 Defined Benefit DB 50 NYSHIP 50 PSSF 50 LACERS 50 Brenda Voet spokeswoman 50 Colo. Sess 50 Contributory 50 § #-#.# [001] 50 StanCERA 50 GovGuam retirees 50 nonuniformed employees 50 Retirement System 50 CODE § 50 NJAC #:#-#.# 50 Personnel Retirement System 50 ECFSA 49 OPEBs 49 Postemployment 49 Workman Compensation 49 Health Reimbursement Arrangement 49 NJSA #:#-# [004] 49 NHRS 49 unfunded retiree 49 MNOPF 49 pension 49 TRSL 49 deductibles copays 49 unfunded liability 49 adjustments COLAs 49 ERISA § 49 Evid. Code § § 49 § #.# d 49 Malite estate 49 multiemployer 49 DSIC 49 postemployment benefits 49 UTMA accounts 49 § #A [003] 49 Rita Kaipat estate 49 PSERS 49 Nonexempt 48 Hold Harmless 48 noncovered 48 NJSA #:# C 48 Ark. R. Civ 48 Homestead Rebates 48 guaranty associations 48 recoup overpayments 48 overexpenditures 48 QSCB 48 Benistar Plan 48 § #.# [003] 48 disqualifying dispositions 48 Enacted Budget 48 SDCERS 48 Defined Benefits 48 Pension Benefit 48 § #E#.# 48 Fam. Code § 48 Interest accrues 48 FEHBP enrollees 48 prefunded 48 CHAMPVA 48 CDBG monies 48 Rev. Rul 48 FERS retirees 48 FICA withholding 48 Fee Schedule 48 Partial Disability 48 § #.#-# [002] 48 OPEB obligation 48 OPEB 48 fiscals #-# 48 § #-#-# b [001] 48 policyholder dividends 48 CSRS 48 Employment Retirement System 48 Nonqualified 48 PBAs 48 nonuniformed 48 backwages 48 living adjustment COLA 48 LTGO 48 RiverSource Life 48 defease 48 Adjustment Expenses 48 PCRB 48 optees 48 CFR § #.# [006] 48 Retirement System CSRS 48 Defined Benefit Plans 48 solvency deficiency 48 NJSA #:#-# [001] 48 SOF ¶ 48 Multiemployer 48 undesignated reserves 48 Qualified Default 48 annuitants 48 subaccount 48 nonrepresented 48 OPEB expense 47 Bankruptcy Code § 47 Subsection b 47 dearness relief 47 RVSA 47 Defined Benefit Pension Plan 47 Ad valorem taxes 47 actuarially equivalent 47 System IPPS 47 Board GASB 47 § #.#-# [001] 47 Required Minimum Distribution 47 Company noncontributory defined 47 Compl. ¶ 47 GLc 47 PERF 47 unreduced pension 47 actuarial liabilities 47 EUTF 47 § § #-# [002] 47 Retirement Savings Account 47 § #-#-# c [001] 47 d Calculated 47 benefits OPEB liability 47 interpleader action 47 FASB Interpretation 47 #MM GOs AA [001] 47 § #.# [002] 47 homestead farmstead 47 LHWCA 47 Required Minimum Distributions 47 leave encashment 47 fund DSRF 47 Dkt. # 47 See ARS § 47 Pension 47 § #-#-# [007] 47 GASB Statement No. 47 P4 #,#.# 47 Deferred Compensation Plan 47 apportionment formula 47 SGLI 47 FTES 47 unreimbursed medical 47 VFRAs 47 Defined Contribution DC 47 IPSAS 47 Defined Contributions 47 annuitization 47 FEGLI 47 nonbargaining 47 MHPAEA 47 Superannuation Guarantee 47 Pa. Code § 47 N1 #,#,#,# 47 TEFRA 47 CRDP 47 § #.#.# [002] 47 defeasing 47 ERIP 47 VGLI 47 IRC Sec 47 presentence credits 47 #R Share 47 unreserved undesignated general 47 Simplified Procedure 47 CIFI 47 § #:# [001] 47 Traditional IRAs 47 OCGA § 47 Disproportionate Share Hospital 47 #-# CB 46 statutorily required 46 Installment Agreement 46 AVCs 46 provident fund gratuity 46 Holdback 46 PBGF 46 KRS #A.# [002] 46 b Vernon Supp 46 Unfunded pension 46 Muslimov 46 copayments deductibles 46 Employees Retirement System 46 reimbursment 46 CalWORKS recipients 46 Section #.# [001] 46 actuarially 46 RC #.# F 46 Title XIX 46 Compact Impact 46 Occupational Pension Schemes 46 FYs 46 NDCC ch 46 MPFA 46 recomputation 46 PEBP 46 Interest Coverage Ratio 46 decedents estates 46 CalPERS CalSTRS 46 unreserved undesignated fund 46 Trzeszkowski 46 NCGS § 7B 46 POAM 46 copayments coinsurance 46 complying superannuation 46 surviving spouse 46 Temporary Disability 46 FAS #R Share 46 nonqualified retirement 46 ALJs 46 Equity Investees 46 Civ. Code § 46 annuitant 46 SURS 46 FSAs HSAs 46 § #-#.# [002] 46 Additional Voluntary Contributions 46 Contribution Limits 46 Id. § 46 Deferred Compensation 46 FICA taxes 46 Municipal Employees Retirement System 46 deducting TDS 46 Coinsurance 46 HSCRC 46 P2 #,#.# 46 prefund 46 MTMUA 46 Petitioner argues 46 § #:# [002] 46 borrowable resources 46 UM UIM 46 GMDB 46 Coverdell ESA 46 reenlistment bonuses 46 retroactive restatement 46 USC § #f 46 Idaho Code § 46 MS DRGs 46 La. RS #:# [001] 46 Units RSUs 46 OCGA § #-#-# [004] 46 GL c 46 actuarially sound rates 46 Superior Court Appellate Division 46 includible 46 App'x 46 Postretirement benefit 46 outyears 46 SIMPLE IRA 46 EMST 46 P1 #,#,#.# 46 QDIAs 46 Personal Injury Protection 46 PRSI contributions 46 § #-# [003] 46 Consolidated Tertiary Institutions 46 noncurrent liabilities 46 F. Supp 45 interfund transfer 45 postretirement expense 45 tax askings 45 BSHSI 45 undesignated surplus 45 § #.#.# [001] 45 QTIP trust 45 Termination Benefits 45 LTGO bonds 45 Bullskin Township Connellsville 45 CPRB 45 Indemnification 45 postretirement benefit 45 CFR § #.# [004] 45 AGIs 45 RRSP contribution room 45 nonappropriated fund 45 Section #-#-# [004] 45 Deferred Compensation Plans 45 Honesdale Borough 45 SGLI coverage 45 Act FELA 45 minimum distributions RMDs 45 AFSCME AFL CIO 45 FERS 45 internal quotation omitted 45 RHCD 45 multiemployer pension plans 45 Indemnities 45 OREO write downs 45 non contributory pension 45 APB# 45 interfund transfers 45 NOL carryforward 45 Equalized Assessed Valuation 45 MIRMA 45 Pledged revenues 45 Windfall Elimination Provision 45 Poistovna 45 Dearness Relief 45 Coregis 45 Unfunded liabilities 45 equitable indemnity 45 LTGOs 45 Archer MSAs 45 TRANs 45 -agreements technological obsolescence 45 Pensionsfonds 45 lodestar method 45 Workmen Compensation 45 #l k 45 Employees Pension Scheme 45 MIIA 45 Internal Revenue Allotment 45 PRIT 45 Liquidated damages 45 TPAF 45 Pension Reform Act 45 ad valorum taxes 45 IRC § 45 PSIC Grant 45 nonqualified deferred compensation 45 Fiduciaries 45 MRMIB 45 Laura Imerman 45 TANs 45 Pen. Code § #.# [001] 45 IRA Individual Retirement 45 IDIs 45 trivial commutation 45 § 7A 45 Voluntary Contributions 45 NOL carryforwards 45 contributory pensions 45 PERAC 45 NJSA #:# [001] 45 USSG § 45 QDRO 45 CFR #.# d 45 AEIs 45 Immediate Annuity 45 Roth IRA withdrawals 45 FBAR reporting 45 s#A [002] 45 Individual Annuity 45 ordinance appropriating 45 ROTH IRA 45 spousal IRA 45 SBCERA 45 OCGA § #-#-# [003] 45 joint tortfeasors 45 Asset Retirement Obligations 45 DeVillasanta 45 Teachers Pension Scheme 45 pensionary benefits 45 OWCP 45 IPERS 45 La. RS #:# [003] 45 Personnel Policies 45 Non Recurring 45 TSGLI 45 RSMo 45 Voluntary Contribution 45 dependents 45 Convertible debenture 45 Jobseeker Allowance JSA 45 ORS #.# [001] 45 Lump sum 45 RC #.# [002] 45 GOs AA + 45 unliquidated 45 NQDC plans 45 promissory note receivable 45 TC Memo 45 nonbargaining unit 45 Retirement Schemes 44 § #-#-# [001] 44 Post-#/# GI 44 Sickness Benefit 44 Flexible Benefits 44 LOIT 44 CICA Handbook section 44 Pension Plans 44 nonsworn employees 44 Teachers Defined Contribution 44 Lump sum payments 44 #.#x MADS [001] 44 UTK PJSC 44 unreimbursed expenses 44 PAYE deductions 44 FPPA 44 SOQs 44 MSc Qualified Person 44 c Relates 44 MLSD 44 ERISA fiduciary 44 MS DRG 44 lump sum payments 44 Harleysville Mutual 44 deductible IRAs 44 HealthChoices 44 pendente lite 44 EHR Incentive Programs 44 MCARE 44 IFRS2 44 CGAAP 44 Monell v. Dep't 44 % CI #.#-#.# [005] 44 Rev. Proc 44 Proposition #âÑ# 44 NYSIF 44 Medicare Advantage PFFS 44 SFAS No.# 44 CHEFA 44 rehabilitative alimony 44 Va. Code § 44 PSRI 44 MGL c 44 FFY 44 unbudgeted expenditures 44 contingent earnout 44 undesignated fund 44 TRANs F1 + 44 EFRP 44 Employees Deferred Compensation 44 Inpatient Prospective Payment 44 Supervisor Joanne Latkanich 44 USC § #t 44 MR Civ 44 individual mobilization augmentee 44 Stormwater Permit 44 Reimbursement Account 44 La. RS #:# [002] 44 CrR 44 Filed #-#-# 44 Unappropriated 44 Assessed valuation 44 NJSA #:#-#.# [001] 44 LGPS 44 #B.# [001] 44 Chairman Leo Ledeker 44 CFR § #.# [005] 44 Remittance Processing 44 Annual Incentive Plan 44 actuarial valuation 44 LTCH 44 Embedded Derivatives 44 spokeswoman Evelyn Tatkovski 44 Supts 44 PTAB 44 OFLA 44 EUSD 44 pensionable 44 Code § #-# [001] 44 KAR #:# 44 adopted SFAS #R 44 Teachers Retirement 44 GST payable 44 deductible coinsurance 44 PEBB 44 millioncompared 44 grievant 44 .# mils 44 s ection 44 UNEMPLOYMENT INSURANCE 44 LMSB 44 Fixed remuneration 44 includable 44 § 7B 44 invalidity pensions 44 IRCP 44 Asset Retirement Obligation 44 FIGA 44 Weslaco ISD 44 workmen compensation 44 No. #R 44 Section #-#-# [007] 44 GHESP 44 MOOE 44 Minn. Stat 44 OREO valuation 44 unused sick 44 NJSA #:#-#.# [003] 44 Appellate Division affirmed 44 IRA Rollover 44 ReDCo 44 #MM GOs [001] 44 Workforce Reduction 44 Evid. Code § 44 HDMF 44 Mayor Ronald Francioli 44 RC #.# B [001] 44 Withdrawal Benefit 44 Intangible Assets Goodwill 44 Code § #.#-# [003] 44 Hardwoods LP 44 Middlesex Retirement System 44 excluding BIBP 44 Debt Settlement Agreements 44 doc. 44 GEERS 44 MSRS 44 impacting comparability 44 Statutory Sick Pay 44 Disability Allowance 44 pen sion 44 TIPRA 44 unreserved undesignated 44 Retirement System VRS 44 END FOOTNOTE 44 See TCA § 44 Mandatory Provident Fund 44 unitrust 44 pa pro rata 44 nonpersonnel 44 Delinquent Tax 44 DLSE 44 nonsworn 44 UEZs 44 scrivener error 44 #A #B [003] 44 actuarial soundness 44 Retirement Savings Accounts 44 Tort Liability 44 borrowable funds 44 Share Incentive Plan 44 withholdable payment 43 Incentive Pay 43 Jeevan Akshay 43 Petitioner contends 43 Long Term Disability 43 Donegal Mutual 43 ex penses 43 Statutory Surplus 43 Verderose 43 TCA #-#-# [003] 43 RRIF withdrawal 43 SEPs 43 § #-#-# b [002] 43 Disproportionate Share 43 Richard Krawczun 43 NJBEST 43 felony nonsupport 43 #k #b 43 Hazardous Discharge Site Remediation 43 FDIC indemnification asset 43 AAA/F1 43 Retirement Annuity 43 PennVest loan 43 Napocor debts 43 Chiusolo 43 ARS § #-# [001] 43 moneys appropriated 43 ratable base 43 deferred variable annuity 43 State Farm Mut 43 Coverdell Education 43 ALTCS 43 p rior 43 SSI SSDI 43 Malakoff Mederic 43 b Relates 43 Leroy Anaya 43 Notice #-# [001] 43 Coverdell accounts 43 GOs AA 43 Individual Retirement Arrangements 43 Surviving Spouse 43 ad ditional 43 USC § #a [001] 43 Deductibility 43 farebox recovery 43 capitalizable 43 Grandfathered Plans 43 Payroll Deduction 43 Social Secu rity 43 postemployment benefit 43 unincorporated Greenburgh 43 Metris Master Trust 43 NQDC 43 deductibles coinsurance 43 noncounty 43 MCARE Fund 43 Salary Scale 43 CEHE 43 Firemen Pension 43 Appropriation Ordinance 43 Defined benefit 43 DPSPs 43 payroll deductions 43 P8 #,#.# 43 IRA withdrawals 43 BLGF 43 Pension Fund 43 Fee Disclosure 43 Real Estate Excise Tax 43 5th DCA 43 OEBB 43 -Lee Seung chul 43 PSAB 43 Consolidated Retirement System 43 #-# SDNY 43 Stable Rating Outlooks 43 Lifetime Savings Accounts 43 Employer Sponsored 43 MPRA 43 representative payees 43 Governmental Grants 43 AHERF 43 Retiree Drug 43 DACF 43 Greg Amerman 43 pensionable salaries 43 DFARS 43 Married Filing Separately 43 #.#bln rbl [002] 43 trusteed 43 Performance Incentive Plan 43 Canara Robeco Balance 43 Code § #A [002] 43 Separate Account 43 loan origination fees 43 CRSC 43 OCGA § #-#-# [008] 43 LGEA 43 Sucarato 43 Vacation accrual 43 PILOTs 43 Accrued postretirement benefits 43 stock basedcompensation 43 OMIG 43 La.Civ.Code art 43 Appellant contends 43 #.# trln rbl 43 Slome notes 43 Docket Entry No. 43 Coverdell Education Savings Account 43 ERBs 43 TDFs 43 #.#mln [006] 43 Reliability Standards 43 payroll withholdings 43 Rfdg Bonds AA 43 PERA 43 Gebhardtsbauer 43 Gratuity Act 43 prefunding 43 Pension Benefits 43 postretirement benefit obligations 43 Excess Cash Flow 43 Milpitas Redevelopment Agency 43 NYLIM Retirement Plan 43 Sen. Maria Frica 43 Per Diem 43 § § #-#-# [001] 43 Subrogation 43 Stub Period 43 UGMA 43 Calvo SelectCare 43 regulator De Nederlandsche 43 Adjusted OIBDA excludes 43 Compensatory damages 43 SHFAs 43 Php #,#.# [001] 43 Centax 43 interfund loan 43 indemnitee 43 undesignated unreserved fund 43 Salaries Wages 43 townwide reassessment 43 Forfeitures 43 E ZPass tolls 43 UTMA 43 Beaver Logging 43 SCRF 43 Tablack 43 non recourse RISPERDAL 43 MMSEA 43 Allstate Indemnity 43 Membership Dues 43 NEBCO 43 Deductible 43 Aplt 43 QZABs 43 uncollectible reinsurance 43 Continental Casualty 43 SEP IRAs 43 N4 #,#,#.# 43 bonded indebtedness 43 adjustment COLA 43 Freenock 43 unliquidated damages 43 Respondent concedes 43 nondischargeability 43 USSG § #B#.# [002] 43 SDVOSBs 43 nonbargaining employees 43 proprietary STARS STock 43 See id 43 Interest Expenses Salaries 43 ULTGO bonds 43 Presidion 43 Flexible Spending 43 RC #.# B [002] 43 HH PPS 43 UITF 43 #.# mills 43 Uniform Transfers 43 JEDZ 43 ERAF 43 unobligated balances 43 PBOR 43 Postretirement Benefits 43 hereunder shall 43 Opening Br 43 CAGIT 43 ASPPA 43 CIRMA 43 deductibles copayments 43 RSA #:# [001] 43 PAYG withholding 43 SPHA 43 - -Sumi é Art 43 Jeevan Dhara 43 lump sums 43 ADJUDGED 43 SDR allocations 43 Section #CCC 43 unappropriated fund 43 TCA § 43 fluctuating workweek 43 CAVC 43 decedent estate 43 Gratuity 43 incentive accruals 43 Contributory Pension Scheme 43 HB# Provides [001] 43 STEB 43 Obama Refi Programs 43 SOQ 43 P9 #,#.# 43 Unearned premiums 43 TSCorp 43 postretirement benefit expense 43 Obligor 43 SFAS# R 42 Prof'l 42 VA Dependency 42 #A #A [003] 42 Ralph Lantion 42 Tatkovski 42 Uniform Relocation Assistance 42 fis cal 42 Coverdell Education Savings Accounts 42 GBD Pension Plan 42 Employee Compensation 42 La.Code Crim.P. art 42 Notice #-# [002] 42 Option Schemes 42 voluntary contributions AVCs 42 Defined contribution 42 Hindu Undivided Families 42 Nino Giacchi 42 Revs AA-/F1 + 42 Voluntary Separation Program 42 AFEP MEDEF recommendations 42 lump sum 42 pensions 42 NAIC RBC 42 Sick Leave 42 section #-#-# [003] 42 Pensionskassen 42 Ordinance #-#-# 42 nonwage 42 ECAF 42 Comptrollers 42 Self Insured 42 MuniFinancial 42 PILT payments 42 Cerjanec 42 Defined Benefit pension 42 FEMA reimburses 42 nonhomestead 42 CalPERs 42 Debentures tendered 42 posttrial motion 42 clerical secretarial 42 Informal Agreements 42 GASB 42 confiscatory penalties 42 Career Ladder Program 42 Rollover Applicants 42 IBNR reserves 42 SIPP Self Invested 42 nonsalary 42 #,#.#.# [001] 42 actuarial 42 DDAs 42 paycheck withholdings 42 Flexible Spending Accounts FSAs 42 HPMR 42 heirs executors administrators devisees 42 Mary Vattimo 42 SFAS#R 42 subds 42 UTI Retirement 42 Unifund CCR Partners 42 GO refunding bonds 42 nondischargeable 42 Pruco Life 42 Employees Retirement System NYCERS 42 RUR#.#bn approx. USD#.#bn [001] 42 TexPool 42 #.#MM GOs AA 42 HOLDCO 42 alternate payees 42 Against Discrimination LAD 42 EFRBS 42 recoupments 42 unliquidated cash 42 pensionary 42 spouses surviving spouses 42 inherited IRAs 42 EXCEL aid 42 COAH regulations 42 CICA Section 42 ERISA fiduciaries 42 Statutory surplus 42 JPY8 42 BlackRock Muni 42 HRAs 42 EBITDAO 42 Director Ed Zadylak 42 TDS TCS 42 UIFSA 42 PSNs 42 Fund Organisation EPFO 42 grandfathering provision 42 reimbursables 42 NRS #.# [001] 42 Memorandum Circular MC 42 RUR#.# [006] 42 N2 #,#.# 42 super annuation 42 Controller Carmen Pedicone 42 noncontract 42 REVENUE BONDS SERIES 42 PIPP Plus 42 SUMMARY JUDGMENT 42 unenhanced rating 42 w hether 42 Charitable Rollover 42 reversionary bonus 42 FCHA 42 LITO 42 Revolving Loan 42 .5 mills 42 RRSP withdrawals 42 Clerk Sam Guesto 42 Public Employee Retirement 42 ARFs 42 Life Insurance SGLI 42 Position Requirements 42 Automatic Rollover 42 Fitch Rtes 42 policyowner 42 f Represents 42 DPAC amortization 42 Teachers Retirement Fund 42 MESTA 42 mobilized reservists 42 MSBU 42 Section #AB 42 nondeductible IRAs 42 Mcare 42 Variable Annuity Life 42 Surviving Spouses 42 recharacterizing 42 homestead farmstead exclusion 42 RCW #A.#.# [001] 42 PATRIZIA 42 Lump sums 42 Senior Subordinated Secured Notes 42 PSPF 42 IRA rollovers 42 HKAS 42 RSU Plan 42 BGN #,# [002] 42 ad valorum 42 Retirement Plan 42 Compcare 42 CalWORKs recipients 42 turnback funds 42 Recurrent Expenditure 42 MGIB benefits 42 creates rebuttable presumption 42 ERRP 42 Port Auth 42 GOVERNMENT WORKERS 42 availment 42 Idaho PERSI 42 Parente Randolph 42 Rosie Tainatongo 42 FEHB 42 Employer Provided 42 Ssas 42 ad valorum tax 42 hereof shall 42 Manalapan Englishtown 42 Workman Comp 42 Revocable 42 SCSD