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Code · Kentucky · Chapter 95 — City police and fire departments

95.868 Contributions by city.

210 words·~1 min read·/ky/chapter-95/95-868

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The city shall make current contributions to the fund on an actuarially funded basis, toward the annuities and benefits herein provided. These contributions shall be equal to the sum of the following:
(1)An annual amount resulting from the application of a rate percent of salaries of
active members, representing the present value of the actuarial reserve requirements
for membership service, for service retirement annuity, disability retirement
annuity, and annuities to widows and children, and the one
(1)year term premium
for the city's liability for death benefits, after applying the contributions by the
active members. Such rate percent shall be fixed by the board at least once every
three
(3)to five
(5)years after completion of the actuarial valuation of the fund as
required by KRS 65.156, and shall be in effect until the next actuarial valuation is
completed by the fund. For the first three
(3)fiscal years of operation of the fund,
the city's rate of contribution shall be at least twelve percent (12%) of the salaries of
the active members participating in the fund.
(2)An amount resulting from the application of a rate percent of the salaries of active
members which will provide each year regular interest on the remaining liability for
prior service.
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