Public Employees' Retirement Division, Department of Administration Financial-Compliance Audit for the Two Fiscal Years Ended .. 1993

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The state's contribution is funded from the premium tax on motor vehicle property and casualty insurance policies. Minimum years of service are 20 for benefit eligibility. Any officers meeting the Page A- 14 Notes to the Financial Schedules eligibility requirements shall receive 1/2 their final average salary. For service greater than 20 years, the allowance will increase 1 percent of the final average salary per year of additional service up to a maximum of 60 percent of final aver- age salary.... Post-retirement benefits is the amount needed to provide 50 percent of the base salary of a newly confirmed police officer. Rights are vested after ten years of service.
FURS - Firefighters' Unified Retirement System - This system, established in 1981 and governed by Title 19, chapter 13 of the Montana Code Annotated, provides retirement services for all paid firefighters. Member contribution is 6 percent of base compensation, and city contributions are 13.02 percent of total annual compensation.


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