WEIMAR STATISTICAL SECTION. Population: 1,981

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1 WEIMAR Population: 1,981 STATISTICAL SECTION Top: Two views of Veterans Memorial Field, which was built in 1948 and seated 4,000; middle left: volunteer Fire Department in front of City Hall; middle right: Main Street in the 1940s; bottom: Yoens Memorial Hospital, built in the 1940s, was replaced with the Colorado-Fayette Medical Center (inset) in the 1980s. Situated on land in the original Stephen F. Austin colony, Weimar's name was changed from Jackson Station by German settlers reminded of their homeland. Located on I-10 between San Antonio, Austin, and Houston, Weimar has long been an agricultural and ranching city. Today the library is housed in the old train depot, on the State Historical Register; and the Heritage Society Museum of Weimar is located in the Old Hill Bank building. Baseball continues to be an institution in Weimar; in 1948 the town built a lighted baseball field with a grandstand that held 4,000 spectators for its semi-professional team. More recently, the emphasis has been on youth baseball. 153

2 SCHEDULE OF ADDITIONS TO NET ASSETS BY SOURCE FOR YEAR ENDED DECEMBER 31 MEMBER CONTRIBUTIONS MUNICIPAL CONTRIBUTIONS NET INVESTMENT INCOME OTHER TOTAL 1995 $ 119,511,750 $ 182,822,917 $ 464,488,472 $ 221,644 $ 767,044, ,306, ,494, ,745, ,967 1,056,853, ,790, ,743,630 1,015,442, ,973 1,383,329, ,093, ,049, ,972, ,488 1,071,391, ,456, ,662,817 (1,258,430,728) 324,585 (819,987,185) ,011, ,249,041 1,071,131, ,334 1,541,727, ,905, ,861, ,693, ,996 1,421,699, ,927, ,646,144 1,457,375,052-2,018,949, ,080, ,308, ,518,524 83, ,990, ,042, ,399,639 1,271,844,834 2,842 1,903,290,307 SCHEDULE OF DEDUCTIONS FROM NET ASSETS BY TYPE FOR YEAR ENDED DECEMBER 31 AGGREGATE BENEFIT PAYMENTS REFUNDS ADMINISTRATIVE EXPENSES OTHER TOTAL $ 147,287, ,484, ,782, ,988, ,255, ,194, ,750, ,930, ,657, ,108,783 $ 39,169,488 42,524,102 45,804,684 47,475,093 44,378,512 48,563,842 43,315,305 39,849,407 40,498,175 45,644,567 $ 2,667,600 4,003,032 3,594,756 4,468,998 5,680,732 6,291,737 6,768,047 7,526,877 8,190,041 8,454,435 $ 156, , , , , , ,157 37, $ 189,281, ,147, ,521, ,308, ,458, ,208, ,113, ,344, ,345, ,207,

3 SCHEDULE OF BENEFIT EXPENSES BY TYPE FOR YEAR ENDED DECEMBER 31 SERVICE RETIREMENTS DISABILITY RETIREMENTS DISTRIBUTIVE BENEFIT PARTIAL LUMP-SUM DISTRIBUTION TOTAL BENEFIT PAYMENTS 1995 $ 119,349,059 $ 6,391,728 $ 21,547,154 $ - $ 147,287, ,574,288 7,148,611 24,761, ,484, ,824,619 8,112,326 27,796,480 1,049, ,782, ,804,054 9,012,179 31,507,106 20,665, ,988, ,926,920 9,527,532 35,212,025 27,588, ,255, ,388,037 10,190,069 38,673,830 57,942, ,194, ,335,873 10,950,145 43,338,598 58,125, ,750, ,980,552 11,787,172 42,332,981 66,829, ,930, ,384,008 12,412,401 40,426,932 76,433, ,657, ,260,214 13,061,149 30,044,642 78,742, ,108,783 SCHEDULE OF REFUNDS BY TYPE FOR YEAR ENDED DECEMBER 31 WITHDRAWAL REFUNDS DEATH REFUNDS INELIGIBILITY REFUNDS TOTAL REFUNDS $ 37,476,746 40,682,790 43,839,398 44,644,171 43,292,545 47,186,046 42,185,074 39,090,132 39,779,657 45,021,594 $ 1,646,646 1,793,076 1,922,062 2,731, ,191 1,246, , , , ,808 $ 46,096 48,236 43,224 99, , , , , ,378 93,165 $ 39,169,488 42,524,102 45,804,684 47,475,093 44,378,512 48,563,842 43,315,305 39,849,407 40,498,175 45,644,

4 SCHEDULE OF AVERAGE BENEFIT PAYMENTS RETIREMENT EFFECTIVE DATES JAN. 1, 1995-DEC. 31, 2004 YEARS CREDITED SERVICE FOR YEAR ENDED DECEMBER 31: AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $ $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2, AVERAGE MONTHLY BENEFIT NUMBER OF ACTIVE RETIREES $ $ $ $ $1, $1, $2,

5 SCHEDULE OF RETIRED MEMBERS BY TYPE OF BENEFIT Amount of Annuity Recipients Type of Benefit Retiree Survivor Lifetime Options Guaranteed Term Options Monthly Benefit Retirees Beneficiary Disability Life Only 100% 75% 50% 2/3 5 yrs 10 yrs 15 yrs $ $ ,478 1,377 4, , $ ,748 1,123 6, , $ , , , $ , , $ , , $ , , $ $ $ 4001 & Over Subtotals 21,716 3,789 23,562 1,943 3,029 8, ,273 1,948 3,318 1,629 2,870 Totals 25,505 25,505 25,505 RETIREE LIFE - 100% SURVIVOR BENEFIT A retirement annuity payable throughout the life of the retiree. Upon death of the retiree, the same amount is payable throughout the life of the designated beneficiary. If the beneficiary dies before the retiree, the monthly payments the retiree will receive after that will be increased to the amount that would have been payable throughout the retiree's lifetime only (Retiree Life Only).* RETIREE LIFE - 75% SURVIVOR BENEFIT A retirement annuity payable throughout the life of the retiree. Upon the death of the retiree, three-fourths the amount is payable throughout the life of the designated beneficiary. If the beneficiary dies before the retiree, the monthly payments the retiree will receive after that will be increased to the amount that would have been payable throughout the retiree's lifetime only (Retiree Life Only).* RETIREE LIFE - 50% SURVIVOR BENEFIT A retirement annuity payable throughout the life of the retiree. Upon the death of the retiree, one-half the amount is payable throughout the life of the designated beneficiary. If the beneficiary dies before the retiree, the monthly payments the retiree will receive after that will be increased to the amount that would have been payable throughout the retiree's lifetime only (Retiree Life Only).* RETIREE LIFE - 2/3 SURVIVOR BENEFIT (NO LONGER AVAILABLE) A retirement annuity payable throughout the life of the retiree. Upon the death of the retiree, two-thirds the amount is payable throughout the life of the designated beneficiary. If the beneficiary dies before the retiree, the month- ly payments the retiree will receive after that will be increased to the amount that would have been payable throughout the retiree's lifetime only (Retiree Life Only).* RETIREE LIFE - FIVE YEARS GUARANTEED A retirement annuity payable throughout the life of the retiree. If the retiree dies before the expiration of a five-year period after the date of retirement, the designated beneficiary, or if one does not exist, the retiree's estate, will receive the same amount for the balance of the five-year period, and then all payments cease.* RETIREE LIFE - 10 YEARS GUARANTEED A retirement annuity payable throughout the life of the retiree. If the retiree dies before the expiration of a ten-year period after the date of retirement, the designated beneficiary, or if one does not exist, the retiree's estate, will receive the same amount for the balance of the ten-year period, and then all payments cease.* RETIREE LIFE - 15 YEARS GUARANTEED A retirement annuity payable throughout the life of the retiree. If the retiree dies before the expiration of a fifteenyear period after the date of retirement, the designated beneficiary, or if one does not exist, the retiree's estate, will receive the same amount for the balance of the fifteen-year period, and then all payments cease.* RETIREE LIFE ONLY A retirement annuity payable monthly as long as the retiree lives. Upon the retiree's death all payments will cease even though the retiree may have received only one monthly payment.* *If all eligible recipients die before receiving benefits at least equal to the member deposits and interest in the retiree's account at the time of retirement, the remaining balance will be paid to the retiree's estate or beneficiary. If the retiree elected to receive a partial lump-sum distribution, the amount of that distribution will reduce the member deposits and interest used for this calculation. 157

6 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Abernathy T 1995R R Abilene T 2004R R 1-90 Addison T 1994R R Alamo / Alamo Heights / T 2002R R 1-99 Alba Albany Aledo Alice T 1999R R Allen T 1997R R Alpine Alto T 1998R R Alton T 2000R R Alvarado Alvin T 2001R R Amarillo T 1992R R 1-86 Amherst R R Anahuac T 2002R R Andrews T 1997R R Angleton T 2002R R Anna / T 2005R R Anson Aransas Pass T 2002R R Archer City Argyle T 2003R R Arlington T 1998R R Arp R Aspermont Athens T 2005R R Atlanta T 1994R R Aubrey Avinger Azle T 2001R R Baird Balch Springs T 2003R R 4-99 Balcones Heights T 1992R R Ballinger T 1993R R Balmorhea Bandera T 2000R R Bangs T 1998R R Bartlett R R Bartonville Bastrop T 2004R R Bay City T 1992R R 1-84 Bayou Vista /2-1 Baytown T 1993R R Beaumont T 1992R R Bee Cave T 2001R Beeville Bellaire T 2001R R Bellmead T 1998R R Bells

7 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* 7-02 X X Abernathy yrs 10 yrs/age 60, 25 yrs/any age* 1-95 X X Abilene yrs 5 yrs/age 60, 20 yrs/any age* 5-92 X X Addison yrs 5 yrs/age 60, 25 yrs/any age* 1-03 X X Alamo yrs 5 yrs/age 60, 20 yrs/any age* 1-99 X X Alamo Heights yrs 5 yrs/age 60, 20 yrs/any age* X X Alba yrs 10 yrs/age 60, 25 yrs/any age* 9-98 X X Albany yrs 5 yrs/age 60, 20 yrs/any age* X X Aledo yrs 5 yrs/age 60, 20 yrs/any age* 1-98 Alice yrs 5 yrs/age 60, 20 yrs/any age* 3-96 X X Allen yrs 5 yrs/age 60, 20 yrs/any age* 4-99 X X Alpine yrs 5 yrs/age 60, 25 yrs/any age* X X Alto yrs 5 yrs/age 60, 25 yrs/any age* 4-99 X X Alton yrs 5 yrs/age 60, 20 yrs/any age* X X Alvarado yrs 5 yrs/age 60, 20 yrs/any age* 5-92 X X Alvin yrs 10 yrs/age 60, 20 yrs/any age* 1-92 Amarillo yrs 5 yrs/age 60, 20 yrs/any age* 9-00 Amherst yrs 5 yrs/age 60, 25 yrs/any age* X X Anahuac yrs 10 yrs/age 60, 25 yrs/any age* Andrews yrs 10 yrs/age 60, 20 yrs/any age* X X Angleton yrs 5 yrs/age 60, 20 yrs/any age* X X Anna yrs 5 yrs/age 60, 25 yrs/any age* X X Anson yrs 10 yrs/age 60, 20 yrs/any age* X X Aransas Pass yrs 5 yrs/age 60, 25 yrs/any age* X X Archer City yrs 5 yrs/age 60, 20 yrs/any age* Argyle yrs 5 yrs/age 60, 20 yrs/any age* 1-93 X X Arlington yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X Arp yrs 5 yrs/age 60, 25 yrs/any age* Aspermont yrs 5 yrs/age 60, 20 yrs/any age* 1-00 X X Athens yrs 5 yrs/age 60, 20 yrs/any age* X X Atlanta yrs 5 yrs/age 60, 25 yrs/any age* X X Aubrey yrs 5 yrs/age 60, 25 yrs/any age* X X Avinger yrs 5 yrs/age 60, 20 yrs/any age* 5-96 X X Azle yrs 5 yrs/age 60, 20 yrs/any age* X X Baird yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Balch Springs yrs 5 yrs/age 60, 25 yrs/any age* X X Balcones Heights yrs 5 yrs/age 60, 25 yrs/any age* X X Ballinger yrs 5 yrs/age 60, 25 yrs/any age* X X Balmorhea yrs 5 yrs/age 60, 25 yrs/any age* 1-98 X X Bandera yrs 5 yrs/age 60, 20 yrs/any age* X X Bangs yrs 5 yrs/age 60, 20 yrs/any age* X X Bartlett yrs 5 yrs/age 60, 20 yrs/any age* X X Bartonville yrs 5 yrs/age 60, 25 yrs/any age* X X Bastrop yrs 5 yrs/age 60, 25 yrs/any age* X X Bay City yrs 5 yrs/age 60, 20 yrs/any age* X X Bayou Vista yrs 5 yrs/age 60, 20 yrs/any age* 1-96 X X Baytown yrs 5 yrs/age 60, 20 yrs/any age* Beaumont yrs 5 yrs/age 60, 25 yrs/any age* X X Bee Cave yrs 5 yrs/age 60, 25 yrs/any age* Beeville yrs 5 yrs/age 60, 20 yrs/any age* 3-00 X X Bellaire yrs 5 yrs/age 60, 25 yrs/any age* Bellmead yrs 5 yrs/age 60, 25 yrs/any age* X X Bells

8 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Bellville T 1996R R Belton T 2004R R 9-91 Benbrook T 2000R R Berryville Bertram Big Lake T 2001R R Big Sandy Big Spring T 1999R R Bishop T 1992R R Blanco Blooming Grove T 2002R Blossom T 1996R Blue Mound Blue Ridge Boerne T 2005R R Bogata Bonham / T 1995R Booker / R R Borger T 1998R R Bovina Bowie R R Boyd Brady / T 2002R R Brazoria T 1997R R Breckenridge / T 1993R R Bremond Brenham / T Bridge City T 2004R R Bridgeport T 1992R R Bronte Brookshire R R Brownfield T 1992R R Brownsville T 1996R R Brownsville PUB / T 1996R R 1-87 Brownwood T 1994R R Brownwood Health Dept T 1994R Brownwood Public Library Bruceville-Eddy / T 2000R Bryan T 2002R R Bryson /2-1 Buda R R Buffalo Bullard Bulverde T 2005R Bunker Hill Village T 1998R R Burkburnett T 2003R Burleson T 1996R R 1-90 Burnet T 1997R R 6-90 Burton Cactus Caldwell T 2000R R 2-04 Calvert

9 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 20 yrs/any age* 7-92 X X Bellville yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Belton yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Benbrook yrs 5 yrs/age 60, 25 yrs/any age* Berryville yrs 5 yrs/age 60, 20 yrs/any age* X X Bertram yrs 10 yrs/age 60, 20 yrs/any age* 9-97 X X Big Lake yrs 5 yrs/age 60, 25 yrs/any age* X X Big Sandy yrs 5 yrs/age 60, 20 yrs/any age* X X Big Spring yrs 5 yrs/age 60, 20 yrs/any age* X X Bishop yrs 5 yrs/age 60, 25 yrs/any age* X X Blanco yrs 5 yrs/age 60, 20 yrs/any age* X X Blooming Grove yrs 5 yrs/age 60, 25 yrs/any age* X X Blossom yrs 5 yrs/age 60, 20 yrs/any age* X X Blue Mound yrs 5 yrs/age 60, 20 yrs/any age* 5-02 X X Blue Ridge yrs 5 yrs/age 60, 20 yrs/any age* X X Boerne yrs 5 yrs/age 60, 25 yrs/any age* X X Bogata yrs 5 yrs/age 60, 25 yrs/any age* 6-96 Bonham yrs 5 yrs/age 60, 25 yrs/any age* X X Booker yrs 10 yrs/age 60, 20 yrs/any age* 1-98 X X Borger yrs 5 yrs/age 60, 25 yrs/any age* X X Bovina yrs 5 yrs/age 60, 20 yrs/any age* 5-02 X X Bowie yrs 5 yrs/age 60, 25 yrs/any age* Boyd yrs 5 yrs/age 60, 25 yrs/any age* 7-01 X X Brady yrs 5 yrs/age 60, 25 yrs/any age* 5-03 X X Brazoria yrs 5 yrs/age 60, 20 yrs/any age* X X Breckenridge yrs 5 yrs/age 60, 25 yrs/any age* X X Bremond yrs 5 yrs/age 60, 25 yrs/any age* 1-98 Brenham yrs 10 yrs/age 60, 20 yrs/any age* 3-95 X X Bridge City yrs 5 yrs/age 60, 25 yrs/any age* X X Bridgeport yrs 5 yrs/age 60, 25 yrs/any age* X X Bronte yrs 5 yrs/age 60, 25 yrs/any age* X X Brookshire yrs 10 yrs/age 60, 20 yrs/any age* Brownfield yrs 5 yrs/age 60, 20 yrs/any age* 2-99 X X Brownsville yrs 5 yrs/age 60, 20 yrs/any age* 6-96 X X Brownsville PUB yrs 5 yrs/age 60, 20 yrs/any age* 4-98 Brownwood yrs 5 yrs/age 60, 20 yrs/any age* Brownwood Health Dept yrs 5 yrs/age 60, 20 yrs/any age* Brownwood Public Lib yrs 5 yrs/age 60, 25 yrs/any age* X X Bruceville-Eddy yrs 5 yrs/age 60, 20 yrs/any age* 8-95 Bryan yrs 5 yrs/age 60, 25 yrs/any age* Bryson yrs 5 yrs/age 60, 25 yrs/any age* 4-03 X X Buda yrs 5 yrs/age 60, 25 yrs/any age* X X Buffalo yrs 5 yrs/age 60, 25 yrs/any age* Bullard yrs 5 yrs/age 60, 20 yrs/any age* X X Bulverde yrs 5 yrs/age 60, 25 yrs/any age* X X Bunker Hill Village yrs 10 yrs/age 60, 20 yrs/any age* 1-03 X X Burkburnett yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Burleson yrs 10 yrs/age 60, 20 yrs/any age* 6-00 X X Burnet yrs 5 yrs/age 60, 28 yrs/any age 2 X X Burton yrs 5 yrs/age 60, 25 yrs/any age* X X Cactus yrs 10 yrs/age 60, 20 yrs/any age* X X Caldwell yrs 5 yrs/age 60, 25 yrs/any age* X X Calvert

10 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Cameron T 2001R R 5-93 Canadian T 2001R R Canton / T 2005R R Canyon T 1992R R Carmine T 1993R R Carrizo Springs / T 1992R R Carrollton T 1993R R Carthage T 1992R R Castle Hills / T 2001R R 1-91 Castroville R R Cedar Hill T 2000R R Cedar Park T 2002R Celina Center T 1999R R Centerville Charlotte T 2003R R Chester Chico Childress T 2005R R Chireno R R 7-89 Christine Cibolo T 2005R R Cisco / T 1999R R Clarendon Clarksville R R Clarksville City Clear Lake Shores Cleburne T 1992R R Cleveland / T 1998R R Clifton T 1992R Clute T 1992R R Clyde T 2002R R Coahoma T 1992R 6-91 Cockrell Hill T 1996R R Coleman T 2003R R College Station T 2004R R Colleyville T 2003R R 1-86 Collinsville Colmesneil Colorado City T 2002R R 9-93 Columbus / T 1993R R Comanche T 1992R R Commerce T 1993R R Conroe T 1992R R Converse T 1996R R 5-94 Cooper Coppell T 1995R R Copper Canyon Copperas Cove T 2002R R Corinth R Corpus Christi R R 1-85 Corrigan

11 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-95 X X Cameron yrs 10 yrs/age 60, 20 yrs/any age* X X Canadian yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Canton yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Canyon yrs 5 yrs/age 60, 25 yrs/any age* X X Carmine yrs 10 yrs/age 60, 25 yrs/any age* X X Carrizo Springs yrs 5 yrs/age 60, 20 yrs/any age* X X Carrollton yrs 5 yrs/age 60, 20 yrs/any age* 4-98 X X Carthage yrs 5 yrs/age 60, 20 yrs/any age* 2-98 X X Castle Hills yrs 5 yrs/age 60, 20 yrs/any age* 4-97 X X Castroville yrs 5 yrs/age 60, 20 yrs/any age* 4-96 X X Cedar Hill yrs 5 yrs/age 60, 25 yrs/any age* 6-94 X X Cedar Park yrs 5 yrs/age 60, 25 yrs/any age* X X Celina yrs 5 yrs/age 60, 20 yrs/any age* X X Center yrs 5 yrs/age 60, 25 yrs/any age* X X Centerville yrs 5 yrs/age 60, 25 yrs/any age* X X Charlotte yrs 5 yrs/age 60, 25 yrs/any age* X X Chester yrs 5 yrs/age 60, 25 yrs/any age* X X Chico yrs 5 yrs/age 60, 20 yrs/any age* X X Childress yrs 5 yrs/age 60, 25 yrs/any age* X X Chireno yrs 5 yrs/age 60, 25 yrs/any age* Christine yrs 5 yrs/age 60, 20 yrs/any age* 6-98 X X Cibolo yrs 5 yrs/age 60, 20 yrs/any age* X Cisco yrs 5 yrs/age 60, 20 yrs/any age* X X Clarendon yrs 5 yrs/age 60, 25 yrs/any age* X X Clarksville yrs 5 yrs/age 60, 25 yrs/any age* X X Clarksville City yrs 5 yrs/age 60, 25 yrs/any age* Clear Lake Shores yrs 5 yrs/age 60, 20 yrs/any age* X X Cleburne yrs 5 yrs/age 60, 20 yrs/any age* 8-96 X X Cleveland yrs 5 yrs/age 60, 25 yrs/any age* 5-96 X X Clifton yrs 5 yrs/age 60, 20 yrs/any age* X X Clute yrs 5 yrs/age 60, 20 yrs/any age* X X Clyde yrs 5 yrs/age 60, 25 yrs/any age* X X Coahoma yrs 5 yrs/age 60, 20 yrs/any age* 3-98 X X Cockrell Hill yrs 5 yrs/age 60, 25 yrs/any age* 1-98 Coleman yrs 5 yrs/age 60, 20 yrs/any age* 6-95 College Station yrs 5 yrs/age 60, 20 yrs/any age* X X Colleyville yrs 10 yrs/age 60, 25 yrs/any age* X X Collinsville yrs 5 yrs/age 60, 20 yrs/any age* X X Colmesneil yrs 5 yrs/age 60, 25 yrs/any age* X X Colorado City yrs 5 yrs/age 60, 25 yrs/any age* 7-98 Columbus yrs 5 yrs/age 60, 25 yrs/any age* X X Comanche yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Commerce yrs 5 yrs/age 60, 20 yrs/any age* 1-02 X X Conroe yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Converse yrs 5 yrs/age 60, 25 yrs/any age* X X Cooper yrs 5 yrs/age 60, 20 yrs/any age* 5-93 X X Coppell yrs 5 yrs/age 60, 20 yrs/any age* X X Copper Canyon yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Copperas Cove yrs 5 yrs/age 60, 20 yrs/any age* 5-96 X X Corinth yrs 5 yrs/age 60, 20 yrs/any age* Corpus Christi yrs 5 yrs/age 60, 25 yrs/any age* X X Corrigan

12 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Corsicana T 1992R R Cotulla T 1997R Crandall T 2001R Crane T 1992R R Crawford Crockett T 2001R R Crosbyton / R Cross Plains / R R Crowley T 2002R R Crystal Beach Crystal City Cuero / T 1994R R 1-99 Daingerfield / T 2000R R Daisetta Dalhart R Dalworthington Gardens Darrouzett Dayton / T 2001R R De Leon Decatur T 1992R R 3-01 Deer Park T 2003R R 2-82 Dekalb R Dell City T 1999R Denison T 1994R R Denton T 2000R R Denver City R R Deport DeSoto T 1996R R 1-90 DeSoto Econ. Dev. Corp Devine Diboll T 1995R R 1-90 Dickinson T 2004R Dilley T 1995R Dimmitt T 1998R R Donna T 1992R R Double Oak Dublin T 1992R R Dumas / T 1997R R Duncanville T 1992R R Eagle Lake T 1999R R Eagle Pass T 1998R R Early T 1992R Earth East Mountain R East Tawakoni Eastland T 2004R R Ector Eden R R Edgewood Edinburg T 2003R R 1-85 Edna / T 1993R R El Campo / T 1993R R

13 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-96 X X Corsicana yrs 5 yrs/age 60, 25 yrs/any age* 8-04 X X Cotulla yrs 5 yrs/age 60, 25 yrs/any age* X X Crandall yrs 5 yrs/age 60, 20 yrs/any age* X X Crane yrs 5 yrs/age 60, 25 yrs/any age* Crawford yrs 5 yrs/age 60, 25 yrs/any age* 8-97 X X Crockett yrs 5 yrs/age 60, 20 yrs/any age* X X Crosbyton yrs 5 yrs/age 60, 25 yrs/any age* Cross Plains yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Crowley yrs 5 yrs/age 60, 28 yrs/any age 2 X X Crystal Beach yrs 10 yrs/age 60, 25 yrs/any age* 7-00 Crystal City yrs 10 yrs/age 60, 25 yrs/any age* 7-96 X X Cuero yrs 5 yrs/age 60, 25 yrs/any age* 9-97 Daingerfield yrs 5 yrs/age 60, 25 yrs/any age* X X Daisetta yrs 5 yrs/age 60, 25 yrs/any age* X X Dalhart yrs 5 yrs/age 60, 20 yrs/any age* X X Dalworthington Gardens yrs 5 yrs/age 60, 20 yrs/any age* X X Darrouzett yrs 5 yrs/age 60, 25 yrs/any age* 1-99 X X Dayton yrs 5 yrs/age 60, 25 yrs/any age* 5-98 X X De Leon yrs 5 yrs/age 60, 20 yrs/any age* X X Decatur yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Deer Park yrs 5 yrs/age 60, 25 yrs/any age* X X Dekalb yrs 5 yrs/age 60, 25 yrs/any age* X X Dell City yrs 5 yrs/age 60, 25 yrs/any age* Denison yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Denton yrs 5 yrs/age 60, 25 yrs/any age* X X Denver City yrs 5 yrs/age 60, 25 yrs/any age* X X Deport yrs 5 yrs/age 60, 20 yrs/any age* X X DeSoto yrs 5 yrs/age 60, 25 yrs/any age* 2-99 X X DeSoto Econ. Dev. Corp yrs 5 yrs/age 60, 20 yrs/any age* 1-04 X X Devine yrs 5 yrs/age 60, 20 yrs/any age* 1-99 X X Diboll yrs 10 yrs/age 60, 25 yrs/any age* 4-97 X X Dickinson yrs 5 yrs/age 60, 20 yrs/any age* 2-95 X X Dilley yrs 5 yrs/age 60, 25 yrs/any age* 6-00 Dimmitt yrs 5 yrs/age 60, 25 yrs/any age* X X Donna yrs 5 yrs/age 60, 20 yrs/any age* X X Double Oak yrs 5 yrs/age 60, 20 yrs/any age* 9-03 X X Dublin yrs 10 yrs/age 60, 25 yrs/any age* X X Dumas yrs 5 yrs/age 60, 20 yrs/any age* Duncanville yrs 10 yrs/age 60, 25 yrs/any age* 6-99 X X Eagle Lake yrs 5 yrs/age 60, 20 yrs/any age* 9-98 X X Eagle Pass yrs 5 yrs/age 60, 20 yrs/any age* X X Early yrs 5 yrs/age 60, 25 yrs/any age* Earth yrs 5 yrs/age 60, 20 yrs/any age* X X East Mountain yrs 10 yrs/age 60, 25 yrs/any age* X X East Tawakoni yrs 5 yrs/age 60, 20 yrs/any age* 2-96 Eastland yrs 5 yrs/age 60, 25 yrs/any age* X X Ector yrs 5 yrs/age 60, 20 yrs/any age* X X Eden yrs 5 yrs/age 60, 20 yrs/any age* X X Edgewood yrs 10 yrs/age 60, 20 yrs/any age* 1-94 X X Edinburg yrs 10 yrs/age 60, 20 yrs/any age* 1-99 X X Edna yrs 5 yrs/age 60, 25 yrs/any age* 4-94 X X El Campo

14 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Eldorado T 1995R R Electra Elgin T 2001R R Elkhart T 2003R R Emory Ennis T 1998R R Euless T 1992R R Eustace /2-1 Everman T 2000R R Fair Oaks Ranch T 2002R Fairfield T 1992R Fairview T 2004R Falfurrias Falfurrias Utility Board Falls City T 2001R R Farmers Branch T 1996R R Farmersville T 2005R R Farwell T 2003R R Fate Fayetteville Ferris / T 2000R R Flatonia R R Florence Floresville R R Flower Mound T 1997R R Floydada / T 1992R R Forest Hill / T 2001R R 1-92 Forney / T 2002R Fort Stockton T 1992R R 1-90 Franklin Frankston Fredericksburg T 2005R R 5-90 Freeport T 2003R R Freer T 2005R R Friendswood T 1999R R Friona T 2005R R Frisco T 2000R R Fritch T 2005R Frost R Gainesville / R R Galena Park T 1994R R Ganado T 2000R R Garden Ridge T 2001R 3-02 Garland T 1999R R Garrison T 1992R R Gary T 1999R R Gatesville T 1997R R Georgetown T 2002R R Giddings T 2003R R Gilmer T 2002R R Gladewater R R Glen Rose T 2002R R 166

15 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Eldorado yrs 5 yrs/age 60, 20 yrs/any age* 8-95 X X Electra yrs 5 yrs/age 60, 25 yrs/any age* 5-94 X X Elgin yrs 5 yrs/age 60, 25 yrs/any age* Elkhart yrs 5 yrs/age 60, 20 yrs/any age* 3-97 X X Emory yrs 5 yrs/age 60, 20 yrs/any age* 1-93 X X Ennis yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Euless yrs 5 yrs/age 60, 25 yrs/any age* X X Eustace yrs 10 yrs/age 60, 20 yrs/any age* X X Everman yrs 5 yrs/age 60, 20 yrs/any age* X X Fair Oaks Ranch yrs 5 yrs/age 60, 25 yrs/any age* X X Fairfield yrs 5 yrs/age 60, 25 yrs/any age* 9-03 X X Fairview yrs 5 yrs/age 60, 25 yrs/any age* X X Falfurrias yrs 5 yrs/age 60, 25 yrs/any age* 9-95 X X Falfurrias Utility Board yrs 5 yrs/age 60, 25 yrs/any age* X X Falls City yrs 5 yrs/age 60, 25 yrs/any age* X X Farmers Branch yrs 5 yrs/age 60, 25 yrs/any age* X X Farmersville yrs 5 yrs/age 60, 25 yrs/any age* X X Farwell yrs 5 yrs/age 60, 20 yrs/any age* X X Fate yrs 5 yrs/age 60, 25 yrs/any age* Fayetteville yrs 5 yrs/age 60, 20 yrs/any age* 8-01 X X Ferris yrs 5 yrs/age 60, 20 yrs/any age* 5-01 X X Flatonia yrs 5 yrs/age 60, 20 yrs/any age* X X Florence yrs 5 yrs/age 60, 20 yrs/any age* Floresville yrs 5 yrs/age 60, 20 yrs/any age* 1-95 X X Flower Mound yrs 5 yrs/age 60, 20 yrs/any age* X X Floydada yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Forest Hill yrs 5 yrs/age 60, 20 yrs/any age* 1-97 Forney yrs 5 yrs/age 60, 25 yrs/any age* 7-96 X X Fort Stockton yrs 5 yrs/age 60, 25 yrs/any age* Franklin yrs 5 yrs/age 60, 20 yrs/any age* X X Frankston yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Fredericksburg yrs 5 yrs/age 60, 20 yrs/any age* 9-97 X X Freeport yrs 5 yrs/age 60, 20 yrs/any age* X X Freer yrs 5 yrs/age 60, 20 yrs/any age* X X Friendswood yrs 5 yrs/age 60, 20 yrs/any age* 6-03 X X Friona yrs 5 yrs/age 60, 20 yrs/any age* 1-97 X X Frisco yrs 5 yrs/age 60, 25 yrs/any age* X X Fritch yrs 10 yrs/age 60, 25 yrs/any age* Frost yrs 5 yrs/age 60, 20 yrs/any age* X X Gainesville yrs 5 yrs/age 60, 20 yrs/any age* X X Galena Park yrs 5 yrs/age 60, 25 yrs/any age* X X Ganado yrs 5 yrs/age 60, 25 yrs/any age* 7-97 X X Garden Ridge yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Garland yrs 5 yrs/age 60, 25 yrs/any age* X X Garrison yrs 5 yrs/age 60, 25 yrs/any age* Gary yrs 5 yrs/age 60, 20 yrs/any age* 9-91 X X Gatesville yrs 5 yrs/age 60, 20 yrs/any age* X Georgetown yrs 5 yrs/age 60, 25 yrs/any age* X X Giddings yrs 5 yrs/age 60, 20 yrs/any age* X X Gilmer yrs 5 yrs/age 60, 20 yrs/any age* X X Gladewater yrs 5 yrs/age 60, 25 yrs/any age* 8-99 X X Glen Rose

16 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Glenn Heights T 2000R R 1-97 Godley Goldsmith Goldthwaite R R Goliad T Gonzales R R 4-96 Graham T 1993R R Graham Regional Med. Ctr / Granbury T 1997R R Grand Prairie T 1993R R Grand Saline T 2001R R 1-90 Grandview / T 1998R Granger Granite Shoals Grapeland T 2001R R Grapevine T 1998R R Greenville T 1995R R Gregory / T 1992R R Grey Forest T 2001R R 1-90 Groesbeck Groom R Groves T 2005R Groveton Gruver T 1998R Gun Barrel City T 1998R Gunter Hallettsville / T 2001R R Haltom City T 1993R R Hamilton T 2002R R Hamlin R R 1-84 Happy / T 1999R R Harker Heights T 2003R R Harlingen T 2003R R Harlingen Waterworks Syst T 2003R R Hart Haskell Haslet T 2002R Hawkins / R Hays T 2004R Hearne / T 1996R R Heath T 2005R Hedley Hedwig Village Helotes Hemphill T 2002R Hempstead T 1998R R Henderson T 2005R R Henrietta T 2003R R Hereford T 1996R R Hewitt T 1998R R Hickory Creek Hico R 168

17 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* 1-95 X X Glenn Heights yrs 5 yrs/age 60, 25 yrs/any age* X X Godley yrs 5 yrs/age 60, 25 yrs/any age* X X Goldsmith yrs 5 yrs/age 60, 20 yrs/any age* X X Goldthwaite yrs 10 yrs/age 60, 20 yrs/any age* 9-01 X X Goliad yrs 10 yrs/age 60, 25 yrs/any age* 4-96 X X Gonzales yrs 5 yrs/age 60, 20 yrs/any age* X X Graham yrs 5 yrs/age 60, 25 yrs/any age* X X Graham Reg. Med. Ctr yrs 5 yrs/age 60, 20 yrs/any age* 6-96 X X Granbury yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X Grand Prairie yrs 5 yrs/age 60, 20 yrs/any age* X X Grand Saline yrs 5 yrs/age 60, 20 yrs/any age* Grandview yrs 5 yrs/age 60, 25 yrs/any age* Granger yrs 5 yrs/age 60, 20 yrs/any age* X X Granite Shoals yrs 5 yrs/age 60, 25 yrs/any age* Grapeland yrs 5 yrs/age 60, 20 yrs/any age* 3-92 Grapevine yrs 5 yrs/age 60, 20 yrs/any age* 9-93 X X Greenville yrs 5 yrs/age 60, 25 yrs/any age* X X Gregory yrs 5 yrs/age 60, 25 yrs/any age* X X Grey Forest yrs 5 yrs/age 60, 20 yrs any age* X X Groesbeck yrs 5 yrs/age 60, 25 yrs/any age* Groom yrs 10 yrs/age 60, 20 yrs/any age* 1-01 Groves yrs 5 yrs/age 60, 25 yrs/any age* X X Groveton yrs 5 yrs/age 60, 25 yrs/any age* Gruver yrs 5 yrs/age 60, 25 yrs/any age* 9-94 X X Gun Barrel City yrs 5 yrs/age 60, 25 yrs/any age* X X Gunter yrs 5 yrs/age 60, 25 yrs/any age* X X Hallettsville yrs 5 yrs/age 60, 20 yrs/any age* 4-94 X X Haltom City yrs 5 yrs/age 60, 20 yrs/any age* X X Hamilton yrs 5 yrs/age 60, 25 yrs/any age* 1-05 X X Hamlin yrs 5 yrs/age 60, 25 yrs/any age* X X Happy yrs 5 yrs/age 60, 20 yrs/any age* X X Harker Heights yrs 5 yrs/age 60, 20 yrs/any age* 1-93 X X Harlingen yrs 5 yrs/age 60, 20 yrs/any age* 4-97 X X Harlingen Waterwks. Sys yrs 5 yrs/age 60, 20 yrs/any age* Hart yrs 5 yrs/age 60, 25 yrs/any age* X X Haskell yrs 5 yrs/age 60, 25 yrs/any age* 5-99 X X Haslet yrs 5 yrs/age 60, 20 yrs/any age* X X Hawkins yrs 5 yrs/age 60, 20 yrs/any age* X X Hays yrs 5 yrs/age 60, 20 yrs/any age* X X Hearne yrs 5 yrs/age 60, 25 yrs/any age* 3-98 X X Heath yrs 10 yrs/age 60, 25 yrs/any age* X X Hedley yrs 5 yrs/age 60, 20 yrs/any age* X X Hedwig Village yrs 5 yrs/age 60, 20 yrs/any age* 3-01 X X Helotes yrs 5 yrs/age 60, 25 yrs/any age* 7-98 X X Hemphill yrs 10 yrs/age 60, 20 yrs/any age* 1-92 X X Hempstead yrs 5 yrs/age 60, 25 yrs/any age* 9-98 X X Henderson yrs 5 yrs/age 60, 20 yrs/any age* 9-94 X X Henrietta yrs 5 yrs/age 60, 25 yrs/any age* 1-96 X X Hereford yrs 5 yrs/age 60, 25 yrs/any age* X X Hewitt yrs 5 yrs/age 60, 25 yrs/any age* X X Hickory Creek yrs 5 yrs/age 60, 20 yrs/any age* X X Hico

18 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Hidalgo T 1995R R Higgins R R Highland Park Highland Village T 1994R R Hill Country Village T 1994R Hillsboro T 1992R R Hitchcock Holland / T 1999R Holliday Hollywood Park / T 2003R R 5-89 Hondo T 1996R R Honey Grove / T 1993R R Hooks R Howe R Hubbard Hudson Hudson Oaks T 1993R R Hughes Springs R R Humble T 2000R R 2-85 Hunters Creek Village T 1998R Huntington T 1999R R 7-99 Huntsville T 2003R R Hurst T 1998R R Hutchins / T 2001R R Hutto Huxley Ingleside T 1994R R Ingram / T 1998R Iowa Park / T 2005R R Iraan T 1998R R Irving T 1992R R Itasca T 2002R R 1-92 Jacinto City / T 1992R R Jacksboro / T 2002R R Jacksonville T 2002R R 4-91 Jasper T Jefferson T 2001R Jersey Village T 2000R R Jewett T 1994R R Joaquin Johnson City / T 2001R R Jones Creek /2-1 Jonestown Joshua Jourdanton / R R Junction T 1997R R Justin R Karnes City T 1999R R Katy T 1992R R Kaufman T 2001R R Keene T 2001R R Keller T 2002R R

19 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* Hidalgo yrs 5 yrs/age 60, 25 yrs/any age* X X Higgins yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Highland Park yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Highland Village yrs 5 yrs/age 60, 25 yrs/any age* 2-00 X X Hill Country Village yrs 5 yrs/age 60, 20 yrs/any age* 6-96 Hillsboro yrs 5 yrs/age 60, 25 yrs/any age* 7-98 X X Hitchcock yrs 5 yrs/age 60, 25 yrs/any age* X X Holland yrs 5 yrs/age 60, 25 yrs/any age* Holliday yrs 5 yrs/age 60, 20 yrs/any age* 7-95 X X Hollywood Park yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Hondo yrs 5 yrs/age 60, 25 yrs/any age* 2-01 X X Honey Grove yrs 5 yrs/age 60, 25 yrs/any age* X X Hooks yrs 5 yrs/age 60, 25 yrs/any age* X X Howe yrs 5 yrs/age 60, 20 yrs/any age* X X Hubbard yrs 5 yrs/age 60, 25 yrs/any age* 4-01 X X Hudson yrs 5 yrs/age 60, 25 yrs/any age* 2-98 X X Hudson Oaks yrs 5 yrs/age 60, 20 yrs/any age* X X Hughes Springs yrs 5 yrs/age 60, 20 yrs/any age* 3-96 X X Humble yrs 5 yrs/age 60, 25 yrs/any age* 3-98 X X Hunters Creek Village yrs 5 yrs/age 60, 20 yrs/any age* X X Huntington yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Huntsville yrs 5 yrs/age 60, 20 yrs/any age* 2-92 X X Hurst yrs 5 yrs/age 60, 25 yrs/any age* X X Hutchins yrs 5 yrs/age 60, 25 yrs/any age* 8-01 X X Hutto yrs 5 yrs/age 60, 25 yrs/any age* X X Huxley yrs 5 yrs/age 60, 20 yrs/any age* 3-00 X X Ingleside yrs 5 yrs/age 60, 25 yrs/any age* Ingram yrs 5 yrs/age 60, 25 yrs/any age* X X Iowa Park yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Iraan yrs 5 yrs/age 60, 25 yrs/any age* 1-93 X X Irving yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X Itasca yrs 5 yrs/age 60, 20 yrs/any age* X X Jacinto City yrs 5 yrs/age 60, 20 yrs/any age* X X Jacksboro yrs 5 yrs/age 60, 20 yrs/any age* 5-96 X X Jacksonville yrs 10 yrs/age 60, 20 yrs/any age* 1-92 X X Jasper yrs 5 yrs/age 60, 25 yrs/any age* X X Jefferson yrs 5 yrs/age 60, 25 yrs/any age* 5-95 X X Jersey Village yrs 5 yrs/age 60, 25 yrs/any age* X X Jewett yrs 5 yrs/age 60, 20 yrs/any age* X X Joaquin yrs 5 yrs/age 60, 25 yrs/any age* 3-02 X X Johnson City yrs 5 yrs/age 60, 25 yrs/any age* X X Jones Creek yrs 5 yrs/age 60, 20 yrs/any age* X X Jonestown yrs 5 yrs/age 60, 25 yrs/any age* X X Joshua yrs 5 yrs/age 60, 20 yrs/any age* X X Jourdanton yrs 10 yrs/age 60, 25 yrs/any age* X X Junction yrs 5 yrs/age 60, 20 yrs/any age* Justin yrs 5 yrs/age 60, 20 yrs/any age* X X Karnes City yrs 5 yrs/age 60, 20 yrs/any age* 5-96 X X Katy yrs 5 yrs/age 60, 20 yrs/any age* 6-97 X X Kaufman yrs 5 yrs/age 60, 25 yrs/any age* 1-93 X X Keene yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Keller

20 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Kemah / Kemp T 2001R Kenedy T 1994R R Kennedale T 2005R R Kermit T 2004R R Kerrville T 2000R R 6-90 Kerrville PUB T 1994R Kilgore T 2001R R Killeen T Kingsville / T 2000R R 3-85 Kirby T 2005R Kirbyville R R Knox City / Kountze Kress R Krum Kyle T 1999R R La Coste La Feria T 2004R R La Grange / T La Grulla T 2003R R La Marque T 1993R R 1-97 La Porte T 2004R R Lacy-Lakeview T 2004R R Ladonia Lago Vista T 2003R Laguna Vista /2-1 Lake Dallas T 2001R R Lake Jackson T 1992R R Lake Worth T 2000R R Lakeport /2-1 Lakeside R Lakeside City Lakeway T 1998R R Lamesa T 1992R R 1-90 Lampasas T 1992R R Lancaster T 1998R R Laredo T 2004R R Lavon League City T 2001R R Leander T 2003R R Leon Valley T 2003R R Leonard Levelland T 2000R R Lewisville T 1997R R Lexington / T 2000R R 9-01 Liberty Lindale Linden Lipan Little Elm T 2001R R Littlefield T 1994R R

21 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* 8-99 X X Kemah yrs 5 yrs/age 60, 25 yrs/any age* 1-96 Kemp yrs 5 yrs/age 60, 25 yrs/any age* X X Kenedy yrs 5 yrs/age 60, 20 yrs/any age* 9-01 X X Kennedale yrs 5 yrs/age 60, 25 yrs/any age* 3-01 X X Kermit yrs 5 yrs/age 60, 20 yrs/any age* 3-92 X X Kerrville yrs 5 yrs/age 60, 25 yrs/any age* X X Kerrville PUB yrs 5 yrs/age 60, 20 yrs/any age* 1-97 X X Kilgore yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Killeen yrs 5 yrs/age 60, 20 yrs/any age* 4-00 Kingsville yrs 5 yrs/age 60, 20 yrs/any age* Kirby yrs 5 yrs/age 60, 25 yrs/any age* X X Kirbyville yrs 5 yrs/age 60, 25 yrs/any age* X X Knox City yrs 5 yrs/age 60, 20 yrs/any age* X X Kountze yrs 10 yrs/age 60, 25 yrs/any age* Kress yrs 5 yrs/age 60, 25 yrs/any age* X X Krum yrs 10 yrs/age 60, 20 yrs/any age* 3-00 X X Kyle yrs 5 yrs/age 60, 25 yrs/any age* La Coste yrs 5 yrs/age 60, 20 yrs/any age* X X La Feria yrs 5 yrs/age 60, 25 yrs/any age* X X La Grange yrs 5 yrs/age 60, 25 yrs/any age* X X La Grulla yrs 5 yrs/age 60, 20 yrs/any age* X X La Marque yrs 10 yrs/age 60, 20 yrs/any age* 1-97 X X La Porte yrs 5 yrs/age 60, 20 yrs/any age* X X Lacy-Lakeview yrs 5 yrs/age 60, 25 yrs/any age* X X Ladonia yrs 5 yrs/age 60, 20 yrs/any age* 3-97 X X Lago Vista yrs 5 yrs/age 60, 20 yrs/any age* X X Laguna Vista yrs 5 yrs/age 60, 25 yrs/any age* 1-01 X X Lake Dallas yrs 5 yrs/age 60, 20 yrs/any age* 2-98 X X Lake Jackson yrs 5 yrs/age 60, 20 yrs/any age* X X Lake Worth yrs 5 yrs/age 60, 25 yrs/any age* X X Lakeport yrs 5 yrs/age 60, 25 yrs/any age* X X Lakeside yrs 5 yrs/age 60, 20 yrs/any age* X X Lakeside City yrs 5 yrs/age 60, 25 yrs/any age* 9-03 X X Lakeway yrs 5 yrs/age 60, 25 yrs/any age* 6-94 Lamesa yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Lampasas yrs 5 yrs/age 60, 25 yrs/any age* 1-97 X X Lancaster yrs 5 yrs/age 60, 20 yrs/any age* 7-93 X X Laredo yrs 5 yrs/age 60, 20 yrs/any age* X X Lavon yrs 5 yrs/age 60, 20 yrs/any age* 7-99 X X League City yrs 5 yrs/age 60, 20 yrs/any age* X X Leander yrs 10 yrs/age 60, 20 yrs/any age* X X Leon Valley yrs 5 yrs/age 60, 25 yrs/any age* 1-03 X X Leonard yrs 5 yrs/age 60, 20 yrs/any age* X X Levelland yrs 5 yrs/age 60, 20 yrs/any age* 2-92 X X Lewisville yrs 5 yrs/age 60, 25 yrs/any age* Lexington yrs 5 yrs/age 60, 20 yrs/any age* Liberty yrs 5 yrs/age 60, 20 yrs/any age* Lindale yrs 5 yrs/age 60, 25 yrs/any age* X X Linden yrs 5 yrs/age 60, 20 yrs/any age* X X Lipan yrs 5 yrs/age 60, 20 yrs/any age* X X Little Elm yrs 5 yrs/age 60, 20 yrs/any age* 6-98 X X Littlefield

22 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Live Oak / T 2002R R 1-95 Livingston T 1992R R 8-92 Llano T 2005R Lockhart T 1999R R Lockney T 2001R Lone Star T 2001R R Longview T 2000R R Loraine Lorena / T 2005R Lorenzo / T 1995R R Los Fresnos / R Lott Lubbock T 1998R R 1-90 Lucas / T 2004R Lufkin T 1998R R Luling T 1992R R Lumberton T 2001R R Lytle R R Madisonville R R Magnolia Malakoff / T 1993 Manor Mansfield T 1992R R 1-89 Manvel Marble Falls T Marfa Marion / T 2004R Marlin T 2000R R Marshall T 1998R R Mart / R R Mason R R Mathis Maypearl McAllen McCamey R McGregor T 1996R R McKinney T 1996R R McLean Meadows Place R Melissa Mem. Villages Police Dept T 2000R R Memphis / R R Menard / R R Mercedes / T 2003R R Meridian Merkel T 2004R R 4-02 Mesquite T 1992R R Mexia T 1992R R 2-84 Midland T 1992R R Midlothian T 2003R R Miles Milford T 2002R 174

23 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 20 yrs/any age* 1-95 X X Live Oak yrs 10 yrs/age 60, 25 yrs/any age* 3-98 X X Livingston yrs 5 yrs/age 60, 20 yrs/any age* 1-99 X X Llano yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Lockhart yrs 5 yrs/age 60, 25 yrs/any age* X X Lockney yrs 5 yrs/age 60, 25 yrs/any age* 3-01 X X Lone Star yrs 5 yrs/age 60, 20 yrs/any age* 2-93 X X Longview yrs 5 yrs/age 60, 20 yrs/any age* X X Loraine yrs 5 yrs/age 60, 25 yrs/any age* 4-04 X X Lorena yrs 5 yrs/age 60, 25 yrs/any age* 8-03 Lorenzo yrs 5 yrs/age 60, 25 yrs/any age* X X Los Fresnos yrs 5 yrs/age 60, 20 yrs/any age* X X Lott yrs 5 yrs/age 60, 20 yrs/any age* Lubbock yrs 5 yrs/age 60, 20 yrs/any age* X X Lucas yrs 5 yrs/age 60, 20 yrs/any age* 6-97 X X Lufkin yrs 10 yrs/age 60, 25 yrs/any age* 9-95 X X Luling yrs 5 yrs/age 60, 20 yrs/any age* 9-95 X X Lumberton yrs 5 yrs/age 60, 20 yrs/any age* X X Lytle yrs 5 yrs/age 60, 20 yrs/any age* 1-93 X X Madisonville yrs 5 yrs/age 60, 25 yrs/any age* 4-98 X X Magnolia yrs 5 yrs/age 60, 25 yrs/any age* X X Malakoff yrs 5 yrs/age 60, 25 yrs/any age* X X Manor yrs 5 yrs/age 60, 20 yrs/any age* 3-92 X X Mansfield yrs 5 yrs/age 60, 25 yrs/any age* X X Manvel yrs 5 yrs/age 60, 20 yrs/any age* 5-96 X X Marble Falls yrs 5 yrs/age 60, 25 yrs/any age* X X Marfa yrs 5 yrs/age 60, 25 yrs/any age* X X Marion yrs 5 yrs/age 60, 20 yrs/any age* X X Marlin yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Marshall yrs 5 yrs/age 60, 20 yrs/any age* X X Mart yrs 5 yrs/age 60, 25 yrs/any age* 5-97 X X Mason yrs 5 yrs/age 60, 25 yrs/any age* 9-99 X X Mathis yrs 5 yrs/age 60, 25 yrs/any age* X X Maypearl yrs 10 yrs/age 60, 25 yrs/any age* 7-99 McAllen yrs 10 yrs/age 60, 25 yrs/any age* X X McCamey yrs 5 yrs/age 60, 25 yrs/any age* 7-96 X X McGregor yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X McKinney yrs 5 yrs/age 60, 25 yrs/any age* X X McLean yrs 5 yrs/age 60, 20 yrs/any age* X X Meadows Place yrs 5 yrs/age 60, 20 yrs/any age* 3-03 X X Melissa yrs 5 yrs/age 60, 25 yrs/any age* 6-96 X X Mem. Villages Police Dpt yrs 5 yrs/age 60, 20 yrs/any age* X X Memphis yrs 5 yrs/age 60, 25 yrs/any age* Menard yrs 5 yrs/age 60, 20 yrs/any age* 1-00 X X Mercedes yrs 5 yrs/age 60, 25 yrs/any age* X X Meridian yrs 5 yrs/age 60, 25 yrs/any age* 6-01 X X Merkel yrs 5 yrs/age 60, 20 yrs/any age* 1-92 Mesquite yrs 5 yrs/age 60, 20 yrs/any age* 9-91 X X Mexia yrs 10 yrs/age 60, 25 yrs/any age* 4-94 Midland yrs 5 yrs/age 60, 20 yrs/any age* X X Midlothian yrs 5 yrs/age 60, 25 yrs/any age* X X Miles yrs 5 yrs/age 60, 25 yrs/any age* X X Milford

24 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Mineola T 2000R Mineral Wells R R Mission T 1994R R Missouri City T 1998R R Monahans T 1992R R Mont Belvieu T 1992R R Montgomery Moody Morgan's Point T 1998R R Morgan's Point Resort R R 1-90 Morton T 1999R R Moulton T 1993R R Mount Enterprise Mt. Pleasant T 2005R R Mt. Vernon R R Muenster Muleshoe T 1992R R Murphy T 2002R R Nacogdoches T 2000R R Nacogdoches City Mem. Hos Naples Nash Nassau Bay R Navasota R R Nederland R Needville T 1996R New Boston T 1993R R New Braunfels T 2005R R New Braunfels Utilities / T 2002R R 4-04 New Deal New London T 1997R R New Summerfield R New Waverly / R Newton T 2001R R Nixon Nocona / R R Normangee North Richland Hills T 1992R R Northlake Oak Point /2-1 Oak Ridge North R Odem Odessa T 2000R R O'Donnell Oglesby Old River-Winfree Olmos Park / T Olney Omaha Onalaska Orange T 1997R R 1-88 Orange Grove / R R 176

25 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Mineola yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Mineral Wells yrs 5 yrs/age 60, 20 yrs/any age* 9-98 X X Mission yrs 5 yrs/age 60, 20 yrs/any age* 6-93 X X Missouri City yrs 10 yrs/age 60, 25 yrs/any age* X X Monahans yrs 5 yrs/age 60, 25 yrs/any age* X X Mont Belvieu yrs 5 yrs/age 60, 25 yrs/any age* Montgomery yrs 5 yrs/age 60, 25 yrs/any age* X X Moody yrs 5 yrs/age 60, 25 yrs/any age* 1-98 Morgan's Point yrs 5 yrs/age 60, 25 yrs/any age* 1-03 X X Morgan's Point Resort yrs 5 yrs/age 60, 25 yrs/any age* X X Morton yrs 5 yrs/age 60, 20 yrs/any age* X X Moulton yrs 5 yrs/age 60, 25 yrs/any age* X X Mount Enterprise yrs 5 yrs/age 60, 20 yrs/any age* 1-96 X X Mt. Pleasant yrs 5 yrs/age 60, 25 yrs/any age* X X Mt. Vernon yrs 5 yrs/age 60, 25 yrs/any age* Muenster yrs 5 yrs/age 60, 20 yrs/any age* 2-96 X X Muleshoe yrs 5 yrs/age 60, 20 yrs/any age* 1-05 X X Murphy yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Nacogdoches yrs 5 yrs/age 60, 28 yrs/any age Nacogdoches City Mem. Hos yrs 5 yrs/age 60, 25 yrs/any age* X X Naples yrs 5 yrs/age 60, 25 yrs/any age* 6-96 X X Nash yrs 5 yrs/age 60, 25 yrs/any age* Nassau Bay yrs 5 yrs/age 60, 25 yrs/any age* X X Navasota yrs 10 yrs/age 60, 20 yrs/any age* 1-00 Nederland yrs 5 yrs/age 60, 20 yrs/any age* 2-98 X X Needville yrs 5 yrs/age 60, 25 yrs/any age* X X New Boston yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X New Braunfels yrs 5 yrs/age 60, 20 yrs/any age* X X New Braunfels Utilities yrs 5 yrs/age 60, 25 yrs/any age* New Deal yrs 5 yrs/age 60, 20 yrs/any age* New London yrs 5 yrs/age 60, 25 yrs/any age* New Summerfield yrs 5 yrs/age 60, 25 yrs/any age* X X New Waverly yrs 5 yrs/age 60, 20 yrs/any age* X X Newton yrs 5 yrs/age 60, 25 yrs/any age* X X Nixon yrs 5 yrs/age 60, 20 yrs/any age* X X Nocona yrs 5 yrs/age 60, 25 yrs/any age* Normangee yrs 5 yrs/age 60, 20 yrs/any age* 2-92 X X North Richland Hills yrs 5 yrs/age 60, 25 yrs/any age* X X Northlake yrs 5 yrs/age 60, 25 yrs/any age* 5-03 X X Oak Point yrs 5 yrs/age 60, 25 yrs/any age* 7-99 X X Oak Ridge North yrs 10 yrs/age 60, 25 yrs/any age* X X Odem yrs 5 yrs/age 60, 20 yrs/any age* X X Odessa yrs 5 yrs/age 60, 25 yrs/any age* X X O'Donnell yrs 5 yrs/age 60, 25 yrs/any age* X X Oglesby yrs 5 yrs/age 60, 25 yrs/any age* Old River-Winfree yrs 5 yrs/age 60, 25 yrs/any age* Olmos Park yrs 5 yrs/age 60, 20 yrs/any age* X X Olney yrs 5 yrs/age 60, 20 yrs/any age* X X Omaha yrs 5 yrs/age 60, 25 yrs/any age* 4-04 X X Onalaska yrs 10 yrs/age 60, 20 yrs/any age* 3-96 Orange yrs 5 yrs/age 60, 25 yrs/any age* X X Orange Grove

26 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Ore City Overton T Ovilla / T 1998R Oyster Creek T 2002R Paducah / R Palacios T 1998R R Palestine T 2005R R Palmer T 2002R R Pampa T 1995R R Panhandle T 1993R R Panorama Village / Pantego T 1998R R 1-93 Paris T Parker T 1998R Pasadena T 1993R R Pearland T 1998R R Pearsall R R Pecos City T 1992R R Perryton T 1992R R Pflugerville T 2002R R 9-89 Pharr T 2005R R Pilot Point T 2005R R 2-00 Pinehurst T 2004R R Pineland / R R Piney Point Village Pittsburg T 1999R R Plains / T 1996R Plainview T 1997R R Plano T 1994R R Pleasanton / T 1993R R Point Ponder Port Aransas T 2005R R 2-00 Port Arthur T 1999R R Port Isabel / R R Port Lavaca / T 2003R R Port Neches T 2001R R Portland T 2001R R 5-91 Post T 2004R Poteet R Poth Pottsboro Premont Presidio Primera Princeton T 1992R R 1-90 Prosper R R Pt Arthur Pleasure Is. Com /2-1 Quanah / T 1995R R Queen City T 2000R Quinlan T 2004R R Quitaque

27 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Ore City yrs 5 yrs/age 60, 25 yrs/any age* 3-96 X X Overton yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X Ovilla yrs 5 yrs/age 60, 25 yrs/any age* X X Oyster Creek yrs 5 yrs/age 60, 20 yrs/any age* X X Paducah yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Palacios yrs 5 yrs/age 60, 20 yrs/any age* X X Palestine yrs 5 yrs/age 60, 25 yrs/any age* Palmer yrs 5 yrs/age 60, 20 yrs/any age* 2-96 X X Pampa yrs 5 yrs/age 60, 25 yrs/any age* Panhandle yrs 5 yrs/age 60, 25 yrs/any age* 1-98 X X Panorama Village yrs 5 yrs/age 60, 20 yrs/any age* 7-94 X X Pantego yrs 5 yrs/age 60, 20 yrs/any age* X X Paris yrs 5 yrs/age 60, 25 yrs/any age* X X Parker yrs 5 yrs/age 60, 20 yrs/any age* 4-94 X X Pasadena yrs 5 yrs/age 60, 20 yrs/any age* 3-95 X X Pearland yrs 5 yrs/age 60, 25 yrs/any age* 2-04 X X Pearsall yrs 5 yrs/age 60, 20 yrs/any age* 4-95 X X Pecos City yrs 10 yrs/age 60, 20 yrs/any age* 2-97 X X Perryton yrs 5 yrs/age 60, 20 yrs/any age* 1-95 X X Pflugerville yrs 5 yrs/age 60, 20 yrs/any age* X X Pharr yrs 5 yrs/age 60, 20 yrs/any age* 4-96 X X Pilot Point yrs 5 yrs/age 60, 20 yrs/any age* X X Pinehurst yrs 5 yrs/age 60, 20 yrs/any age* X X Pineland yrs 5 yrs/age 60, 25 yrs/any age* X X Piney Point Village yrs 5 yrs/age 60, 25 yrs/any age* 2-94 X X Pittsburg yrs 5 yrs/age 60, 25 yrs/any age* X X Plains yrs 5 yrs/age 60, 25 yrs/any age* 1-92 Plainview yrs 5 yrs/age 60, 20 yrs/any age* 1-94 Plano yrs 5 yrs/age 60, 25 yrs/any age* X X Pleasanton yrs 10 yrs/age 60, 20 yrs/any age* Point yrs 5 yrs/age 60, 25 yrs/any age* X X Ponder yrs 10 yrs/age 60, 20 yrs/any age* 2-00 X X Port Aransas yrs 10 yrs/age 60, 20 yrs/any age* 1-92 X X Port Arthur yrs 5 yrs/age 60, 25 yrs/any age* X X Port Isabel yrs 5 yrs/age 60, 25 yrs/any age* X X Port Lavaca yrs 10 yrs/age 60, 20 yrs/any age* 3-97 Port Neches yrs 10 yrs/age 60, 20 yrs/any age* X X Portland yrs 10 yrs/age 60, 25 yrs/any age* 1-97 X X Post yrs 5 yrs/age 60, 25 yrs/any age* X X Poteet yrs 5 yrs/age 60, 25 yrs/any age* X X Poth yrs 5 yrs/age 60, 25 yrs/any age* X X Pottsboro yrs 5 yrs/age 60, 25 yrs/any age* X X Premont yrs 5 yrs/age 60, 25 yrs/any age* X X Presidio yrs 5 yrs/age 60, 25 yrs/any age* X X Primera yrs 5 yrs/age 60, 20 yrs/any age* 2-02 X X Princeton yrs 5 yrs/age 60, 25 yrs/any age* Prosper yrs 5 yrs/age 60, 25 yrs/any age* X X Pt Arthur Pleasure Is. Com yrs 5 yrs/age 60, 25 yrs/any age* X X Quanah yrs 5 yrs/age 60, 25 yrs/any age* X X Queen City yrs 5 yrs/age 60, 25 yrs/any age* 8-97 X X Quinlan yrs 5 yrs/age 60, 20 yrs/any age* X X Quitaque

28 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Quitman R R Ralls / T 1997R R Rancho Viejo / R Ranger T 2005R R Rankin T Ransom Canyon Raymondville T Red Oak T 1995 Refugio Reklaw / T 2001R R Reno (Lamar County) R Reno (Parker County) /2-1 Rhome Rice Richardson T 1992R R Richland Hills T 1992R R Richland Springs Richmond T 1992R R 1-90 Richwood T 1998R R 4-90 Rio Grande City Rio Vista Rising Star River Oaks T 1992R R 8-88 Roanoke T 1993R R Robert Lee Robinson T 2000R R Robstown / R R Robstown Utility System T 2004R R Roby Rockdale R R Rockport T 1993R R 6-92 Rocksprings Rockwall T 2001R R Rogers T 1999R Rollingwood T 2002R Roma / T 2002R R Roscoe Rosebud Rosenberg T 2003R R Rotan Round Rock T 1999R R Rowlett T 1999R R 1-90 Roy H. Laird Mem. Hospital R R Royse City Rule /2-1 Runaway Bay Runge T 2003R R Rusk / T 2004R R Sabinal T 1996R 4-95 Sachse T 1998R R Saginaw R Saint Jo / R R 180

29 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 10 yrs 10 yrs/age 60, 25 yrs/any age* X X Quitman yrs 5 yrs/age 60, 25 yrs/any age* X X Ralls yrs 5 yrs/age 60, 25 yrs/any age* X X Rancho Viejo yrs 5 yrs/age 60, 20 yrs/any age* Ranger yrs 5 yrs/age 60, 20 yrs/any age* X X Rankin yrs 5 yrs/age 60, 20 yrs/any age* X X Ransom Canyon yrs 5 yrs/age 60, 25 yrs/any age* X X Raymondville yrs 5 yrs/age 60, 25 yrs/any age* X X Red Oak yrs 5 yrs/age 60, 25 yrs/any age* Refugio yrs 5 yrs/age 60, 25 yrs/any age* X X Reklaw yrs 5 yrs/age 60, 20 yrs/any age* 2-01 X X Reno (Lamar County) yrs 5 yrs/age 60, 20 yrs/any age* X X Reno (Parker County) yrs 5 yrs/age 60, 25 yrs/any age* X X Rhome yrs 5 yrs/age 60, 25 yrs/any age* X X Rice yrs 5 yrs/age 60, 25 yrs/any age* Richardson yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Richland Hills yrs 5 yrs/age 60, 25 yrs/any age* X X Richland Springs yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Richmond yrs 5 yrs/age 60, 25 yrs/any age* X X Richwood yrs 5 yrs/age 60, 20 yrs/any age* X X Rio Grande City yrs 5 yrs/age 60, 20 yrs/any age* X X Rio Vista yrs 5 yrs/age 60, 25 yrs/any age* X X Rising Star yrs 5 yrs/age 60, 20 yrs/any age* X X River Oaks yrs 5 yrs/age 60, 20 yrs/any age* Roanoke yrs 5 yrs/age 60, 20 yrs/any age* X X Robert Lee yrs 5 yrs/age 60, 25 yrs/any age* X X Robinson yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Robstown yrs 5 yrs/age 60, 20 yrs/any age* X X Robstown Utility System yrs 5 yrs/age 60, 25 yrs/any age* X X Roby yrs 5 yrs/age 60, 20 yrs/any age* 7-01 X X Rockdale yrs 10 yrs/age 60, 20 yrs/any age* 3-97 X X Rockport yrs 5 yrs/age 60, 25 yrs/any age* Rocksprings yrs 5 yrs/age 60, 20 yrs/any age* X X Rockwall yrs 5 yrs/age 60, 25 yrs/any age* Rogers yrs 5 yrs/age 60, 25 yrs/any age* X X Rollingwood yrs 5 yrs/age 60, 20 yrs/any age* 5-02 X X Roma yrs 5 yrs/age 60, 25 yrs/any age* X X Roscoe yrs 5 yrs/age 60, 20 yrs/any age* X X Rosebud yrs 5 yrs/age 60, 20 yrs/any age* X X Rosenberg yrs 5 yrs/age 60, 25 yrs/any age* X X Rotan yrs 5 yrs/age 60, 20 yrs/any age* 2-96 X X Round Rock yrs 5 yrs/age 60, 25 yrs/any age* 5-94 X X Rowlett yrs 5 yrs/age 60, 20 yrs/any age* X X Roy H. Laird Mem. Hosp yrs 5 yrs/age 60, 25 yrs/any age* 8-92 X X Royse City yrs 5 yrs/age 60, 25 yrs/any age* X X Rule yrs 5 yrs/age 60, 25 yrs/any age* X X Runaway Bay yrs 5 yrs/age 60, 25 yrs/any age* X X Runge yrs 5 yrs/age 60, 20 yrs/any age* X X Rusk yrs 5 yrs/age 60, 25 yrs/any age* X X Sabinal yrs 5 yrs/age 60, 20 yrs/any age* 9-95 X X Sachse yrs 5 yrs/age 60, 20 yrs/any age* X X Saginaw yrs 5 yrs/age 60, 25 yrs/any age* X X Saint Jo

30 Employee Deposit Municipal Current Matching Ratio Updated Increased Benefits to Retirees 3 Military Buy-Back Date Salado T 2005R 7-02 San Angelo T 1995R R San Antonio T 2000R R San Antonio Water System R R 9-89 San Augustine T 1995R R San Benito / T San Juan San Marcos T 1999R R San Saba T 2004R R Sanger R Sansom Park T 1994R Santa Anna / T 1992R R Santa Fe / T 2005R R Savoy Schertz T 2005R R Schulenburg T 2001R R Seabrook T 2005R R Seagoville T 2005R Seagraves R R Sealy T 2001R R 1-90 Seguin T 1992R R 2-96 Selma T 1993R R 7-95 Seminole T 2000R R Seven Points T 1998R R Seymour T 1995R R 9-89 Shallowater / T 1999R Shamrock T 1992R R Shavano Park Shenandoah R Shepherd / Sherman T Shiner T 2005R R Shoreacres / T 1993R R Silsbee R R Silverton / R R Sinton R R 5-88 Skellytown R Slaton T 1992R Smithville / T 2001R R Smyer Snyder T 1992R R Somerset Somerville / T 2000R R Sonora / T 1993R R Sour Lake South Houston / T 1992R R South Padre Island T 2002R R Southlake T 2000R R Southside Place T 2005R Spearman T 1992R R Spring Valley T 2001R R Springtown T 1993R 182

31 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Salado yrs 10 yrs/age 60, 20 yrs/any age* San Angelo yrs 5 yrs/age 60, 20 yrs/any age* San Antonio yrs 5 yrs/age 60, 20 yrs/any age* 4-97 San Antonio Water Syst yrs 10 yrs/age 60, 25 yrs/any age* 9-99 X X San Augustine yrs 5 yrs/age 60, 20 yrs/any age* 6-98 X X San Benito yrs 5 yrs/age 60, 25 yrs/any age* X X San Juan yrs 5 yrs/age 60, 20 yrs/any age* 2-96 X X San Marcos yrs 5 yrs/age 60, 20 yrs/any age* X X San Saba yrs 5 yrs/age 60, 20 yrs/any age* 3-99 X X Sanger yrs 5 yrs/age 60, 20 yrs/any age* X X Sansom Park yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X Santa Anna yrs 10 yrs/age 60, 20 yrs/any age* 2-97 Santa Fe yrs 5 yrs/age 60, 25 yrs/any age* Savoy yrs 5 yrs/age 60, 20 yrs/any age* 2-93 X X Schertz yrs 5 yrs/age 60, 20 yrs/any age* 1-01 X X Schulenburg yrs 5 yrs/age 60, 20 yrs/any age* X X Seabrook yrs 5 yrs/age 60, 20 yrs/any age* X X Seagoville yrs 5 yrs/age 60, 25 yrs/any age* X X Seagraves yrs 5 yrs/age 60, 20 yrs/any age* 1-05 X X Sealy yrs 5 yrs/age 60, 20 yrs/any age* 6-95 X X Seguin yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Selma yrs 5 yrs/age 60, 25 yrs/any age* 9-96 X X Seminole yrs 10 yrs/age 60, 25 yrs/any age* 5-00 X X Seven Points yrs 5 yrs/age 60, 20 yrs/any age* 4-98 X X Seymour yrs 5 yrs/age 60, 25 yrs/any age* X X Shallowater yrs 5 yrs/age 60, 20 yrs/any age* X X Shamrock yrs 5 yrs/age 60, 25 yrs/any age* X X Shavano Park yrs 5 yrs/age 60, 20 yrs/any age* X X Shenandoah yrs 5 yrs/age 60, 25 yrs/any age* 7-00 X X Shepherd yrs 5 yrs/age 60, 25 yrs/any age* X X Sherman yrs 5 yrs/age 60, 20 yrs/any age* X X Shiner yrs 5 yrs/age 60, 20 yrs/any age* X X Shoreacres yrs 5 yrs/age 60, 20 yrs/any age* 5-98 Silsbee yrs 5 yrs/age 60, 25 yrs/any age* X X Silverton yrs 5 yrs/age 60, 25 yrs/any age* X X Sinton yrs 5 yrs/age 60, 25 yrs/any age* X X Skellytown yrs 5 yrs/age 60, 25 yrs/any age* X X Slaton yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Smithville yrs 5 yrs/age 60, 25 yrs/any age* X X Smyer yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Snyder yrs 5 yrs/age 60, 25 yrs/any age* X X Somerset yrs 5 yrs/age 60, 25 yrs/any age* X X Somerville yrs 5 yrs/age 60, 20 yrs/any age* 4-00 X X Sonora yrs 5 yrs/age 60, 25 yrs/any age* X X Sour Lake yrs 10 yrs/age 60, 20 yrs/any age* X X South Houston yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X South Padre Island yrs 5 yrs/age 60, 25 yrs/any age* 1-95 X X Southlake yrs 5 yrs/age 60, 20 yrs/any age* 1-03 X X Southside Place yrs 5 yrs/age 60, 20 yrs/any age* X X Spearman yrs 5 yrs/age 60, 25 yrs/any age* 4-97 X X Spring Valley yrs 5 yrs/age 60, 20 yrs/any age* X X Springtown

32 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Spur Stafford T 2005R R Stamford / T 1994R R 2-89 Stanton / R R 5-89 Star Harbor R R 9-82 Stephenville T 2000R R Sterling City Stinnett / Stratford / T Sudan R R Sugar Land T 2002R R Sulphur Springs T Sundown T 2000R Sunnyvale T 2004R R 5-04 Sunray T 2000R R 2-99 Sunrise Beach Village Sunset Valley T 2004R R 7-01 Surfside Beach Sweeny T 1999R R Sweetwater T 2000R R T.M.R.S T 1992R R Taft / T 2002R R Tahoka Tatum Taylor / T 2002R R 2-92 Teague T 1996R R Temple T 1992R R 1-90 Tenaha Terrell T 1996R R 1-96 Terrell Hills T 1999R R 3-02 Texarkana T 1992R R Texarkana Police Dept T 1998R R Texarkana Water Utilities T 1992R R Texas City T 2003R R Texas Municipal League T 2005R R Texas Mun. League IEBP T 2005 Texas Mun. League IRP R R Texhoma The Colony T 2002R R Thompsons Thorndale T 2002R R Three Rivers R R Throckmorton / R R Tiki Island Timpson R Tioga Tolar Tom Bean Tomball T 1995R R Trent Trenton / T 1998R Trinidad

33 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 20 yrs/any age* X X Spur yrs 5 yrs/age 60, 20 yrs/any age* X X Stafford yrs 5 yrs/age 60, 25 yrs/any age* 9-96 X X Stamford yrs 5 yrs/age 60, 25 yrs/any age* X X Stanton yrs 5 yrs/age 60, 25 yrs/any age* X X Star Harbor yrs 5 yrs/age 60, 20 yrs/any age* X X Stephenville yrs 5 yrs/age 60, 25 yrs/any age* Sterling City yrs 5 yrs/age 60, 25 yrs/any age* 9-98 X X Stinnett yrs 5 yrs/age 60, 20 yrs/any age* 1-00 X X Stratford yrs 5 yrs/age 60, 25 yrs/any age* Sudan yrs 5 yrs/age 60, 20 yrs/any age* 7-98 X X Sugar Land yrs 5 yrs/age 60, 20 yrs/any age* X X Sulphur Springs yrs 5 yrs/age 60, 20 yrs/any age* 4-00 X X Sundown yrs 5 yrs/age 60, 20 yrs/any age* X X Sunnyvale yrs 5 yrs/age 60, 20 yrs/any age* 2-99 X X Sunray yrs 5 yrs/age 60, 25 yrs/any age* X X Sunrise Beach Village yrs 5 yrs/age 60, 25 yrs/any age* X X Sunset Valley yrs 5 yrs/age 60, 25 yrs/any age* X X Surfside Beach yrs 5 yrs/age 60, 25 yrs/any age* X X Sweeny yrs 10 yrs/age 60, 25 yrs/any age* 1-96 X X Sweetwater yrs 5 yrs/age 60, 20 yrs/any age* 1-97 X X T.M.R.S yrs 5 yrs/age 60, 25 yrs/any age* X X Taft yrs 5 yrs/age 60, 25 yrs/any age* 3-04 X X Tahoka yrs 5 yrs/age 60, 25 yrs/any age* X X Tatum yrs 10 yrs/age 60, 20 yrs/any age* X X Taylor yrs 5 yrs/age 60, 25 yrs/any age* X X Teague yrs 5 yrs/age 60, 25 yrs/any age* 1-94 X X Temple yrs 5 yrs/age 60, 25 yrs/any age* X X Tenaha yrs 5 yrs/age 60, 20 yrs/any age* 1-96 X X Terrell yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Terrell Hills yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Texarkana yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Texarkana Police Dept yrs 5 yrs/age 60, 20 yrs/any age* 6-95 Texarkana Water Util yrs 5 yrs/age 60, 20 yrs/any age* Texas City yrs 10 yrs/age 60, 20 yrs/any age* X X Texas Mun. League yrs 10 yrs/age 60, 25 yrs/any age* 1-99 X X Texas Mun. League IEBP yrs 10 yrs/age 60, 25 yrs/any age* 3-92 X X Texas Mun. League IRP yrs 5 yrs/age 60, 25 yrs/any age* X X Texhoma yrs 5 yrs/age 60, 20 yrs/any age* 1-96 X X The Colony yrs 5 yrs/age 60, 20 yrs/any age* X X Thompsons yrs 5 yrs/age 60, 25 yrs/any age* 9-99 X X Thorndale yrs 5 yrs/age 60, 25 yrs/any age* X X Three Rivers yrs 5 yrs/age 60, 20 yrs/any age* X X Throckmorton yrs 5 yrs/age 60, 20 yrs/any age* X X Tiki Island yrs 5 yrs/age 60, 25 yrs/any age* X X Timpson yrs 5 yrs/age 60, 25 yrs/any age* X X Tioga yrs 5 yrs/age 60, 25 yrs/any age* X X Tolar yrs 5 yrs/age 60, 25 yrs/any age* X X Tom Bean yrs 10 yrs/age 60, 25 yrs/any age* 9-94 X X Tomball yrs 5 yrs/age 60, 25 yrs/any age* X X Trent yrs 5 yrs/age 60, 20 yrs/any age* X X Trenton yrs 5 yrs/age 60, 25 yrs/any age* X X Trinidad

34 Updated Increased Benefits to Retirees Employee Deposit Municipal Current Matching Ratio 3 Military Buy-Back Date Trinity R R Trophy Club T 2001R R Troup T 1993R R Troy R Tulia T 1997R R Turkey Tye Tyler T 2005R R Universal City / T 2000R R 3-94 University Park T Uvalde T 1992R R 6-90 Van Van Alstyne T 2000R R Van Horn / R R Vega T Venus R Vernon T 2002R R 5-91 Victoria T 1993R R Vidor T 2004R R 1-92 Village Fire Dept T 2000R R Waco T 2005R R Waelder R Wake Village R R Waller T 1992R Wallis R Walnut Springs Waskom T 2005R R Watauga T 1999R R Waxahachie T 1997R R Weatherford T 2000R R Webster T 1998R R 2-95 Weimar R R Wellington T 1999R R Wells R R Weslaco T 1996R R West / R West Columbia T 2003R West Lake Hills T 2000R R West Orange R R West Tawakoni West Univ. Place T 2004R R Westlake Westover Hills Westworth Village / T 1992R R Wharton T 1993R R 1-97 Wheeler R R White Deer R R White Oak T 1992R R White Settlement T 1992R R Whiteface / T 1996R R Whitehouse / R R Whitesboro / T 1998R R 186

35 Supplemental Death Benefits Vesting Requirement Retirement Eligibilities Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Trinity yrs 5 yrs/age 60, 20 yrs/any age* 3-01 X X Trophy Club yrs 5 yrs/age 60, 25 yrs/any age* X X Troup yrs 5 yrs/age 60, 25 yrs/any age* 3-98 X X Troy yrs 5 yrs/age 60, 20 yrs/any age* X X Tulia yrs 5 yrs/age 60, 25 yrs/any age* X X Turkey yrs 5 yrs/age 60, 25 yrs/any age* X X Tye yrs 5 yrs/age 60, 20 yrs/any age* 1-94 X X Tyler yrs 5 yrs/age 60, 20 yrs/any age* 4-97 Universal City yrs 10 yrs/age 60, 20 yrs/any age* University Park yrs 5 yrs/age 60, 20 yrs/any age* 1-98 X X Uvalde yrs 5 yrs/age 60, 25 yrs/any age* X X Van yrs 5 yrs/age 60, 20 yrs/any age* X X Van Alstyne yrs 5 yrs/age 60, 20 yrs/any age* 1-97 X X Van Horn yrs 5 yrs/age 60, 20 yrs/any age* 1-03 X X Vega yrs 5 yrs/age 60, 25 yrs/any age* Venus yrs 5 yrs/age 60, 25 yrs/any age* X X Vernon yrs 5 yrs/age 60, 20 yrs/any age* 1-92 X X Victoria yrs 10 yrs/age 60, 20 yrs/any age* 7-97 X X Vidor yrs 5 yrs/age 60, 20 yrs/any age* 6-96 X X Village Fire Dept yrs 5 yrs/age 60, 20 yrs/any age* Waco yrs 5 yrs/age 60, 25 yrs/any age* X X Waelder yrs 5 yrs/age 60, 25 yrs/any age* 1-92 X X Wake Village yrs 5 yrs/age 60, 25 yrs/any age* 6-02 X X Waller yrs 10 yrs/age 60, 20 yrs/any age* X X Wallis yrs 5 yrs/age 60, 25 yrs/any age* X X Walnut Springs yrs 10 yrs/age 60, 20 yrs/any age* 5-00 X X Waskom yrs 5 yrs/age 60, 20 yrs/any age* 3-92 X X Watauga yrs 5 yrs/age 60, 20 yrs/any age* X X Waxahachie yrs 5 yrs/age 60, 20 yrs/any age* X X Weatherford yrs 5 yrs/age 60, 20 yrs/any age* 2-95 X X Webster yrs 5 yrs/age 60, 25 yrs/any age* 5-98 X X Weimar yrs 10 yrs/age 60, 25 yrs/any age* X X Wellington yrs 5 yrs/age 60, 25 yrs/any age* Wells yrs 5 yrs/age 60, 20 yrs/any age* X X Weslaco yrs 5 yrs/age 60, 25 yrs/any age* X X West yrs 5 yrs/age 60, 25 yrs/any age* West Columbia yrs 10 yrs/age 60, 25 yrs/any age* X X West Lake Hills yrs 10 yrs/age 60, 20 yrs/any age* West Orange yrs 5 yrs/age 60, 20yrs/any age* X X West Tawakoni yrs 5 yrs/age 60, 20 yrs/any age* 1-96 X X West Univ. Place yrs 5 yrs/age 60, 20 yrs/any age* X X Westlake yrs 5 yrs/age 60, 25 yrs/any age* X X Westover Hills yrs 5 yrs/age 60, 25 yrs/any age* 8-00 X X Westworth Village yrs 10 yrs/age 60, 20 yrs/any age* X X Wharton yrs 5 yrs/age 60, 25 yrs/any age* X X Wheeler yrs 5 yrs/age 60, 25 yrs/any age* X X White Deer yrs 5 yrs/age 60, 20 yrs/any age* 5-00 X X White Oak yrs 5 yrs/age 60, 25 yrs/any age* X X White Settlement yrs 5 yrs/age 60, 20 yrs/any age* X X Whiteface yrs 5 yrs/age 60, 25 yrs/any age* 3-95 X X Whitehouse yrs 5 yrs/age 60, 20 yrs/any age* 8-98 X X Whitesboro

36 Employee Deposit Municipal Current Matching Ratio Updated Increased Benefits to Retirees 3 Military Buy-Back Date Whitewright / T 1992R Whitney T 2002R R Wichita Falls T 1997R R Willis / T 1995R R Wills Point / T 2002R R Wilmer Windcrest / T 2004R R Wink / Winnsboro T 2002R R Winona / R Winters T 2001R R Wolfforth / T 2004R R 1-00 Woodcreek Woodsboro R R Woodville T 2000R R Woodway T 1992R R 1-91 Wortham T 2004R Wylie T 1995R R Yoakum R R 5-82 Yorktown Zavalla T 2001R 1 Police Department Also includes 25 yrs/age 50 retirement eligibility 3 For years prior to 1982, the rate is the actual percentage in annuities. For 1982 and later, the rate is the percentage of the change in the CPI-U since retirement date granted to each annuitant as an increase of the original annuity. T - Includes Transfer s R - Annually Repeating * Also includes Vested Employee Survivor benefits and Occupational Disability benefits (Senate Bill 505). 188

37 Vesting Requirement Retirement Eligibilities Supplemental Death Benefits Restricted Prior Employees Retirees City Number 5 yrs 5 yrs/age 60, 25 yrs/any age* X X Whitewright yrs 5 yrs/age 60, 20 yrs/any age* 4-02 X X Whitney yrs 10 yrs/age 60, 25 yrs/any age* X X Wichita Falls yrs 5 yrs/age 60, 20 yrs/any age* 8-97 X X Willis yrs 10 yrs/age 60, 25 yrs/any age* X X Wills Point yrs 5 yrs/age 60, 20 yrs/any age* X X Wilmer yrs 5 yrs/age 60, 25 yrs/any age* 6-00 X X Windcrest yrs 5 yrs/age 60, 20 yrs/any age* X X Wink yrs 5 yrs/age 60, 25 yrs/any age* 1-96 X X Winnsboro yrs 5 yrs/age 60, 25 yrs/any age* X X Winona yrs 5 yrs/age 60, 20 yrs/any age* X X Winters yrs 5 yrs/age 60, 20 yrs/any age* X X Wolfforth yrs 5 yrs/age 60, 25 yrs/any age* X X Woodcreek yrs 5 yrs/age 60, 25 yrs/any age* X X Woodsboro yrs 5 yrs/age 60, 25 yrs/any age* 5-99 X X Woodville yrs 5 yrs/age 60, 20 yrs/any age* X X Woodway yrs 5 yrs/age 60, 25 yrs/any age* X X Wortham yrs 5 yrs/age 60, 20 yrs/any age* 9-91 X X Wylie yrs 5 yrs/age 60, 25 yrs/any age* 3-98 X X Yoakum yrs 5 yrs/age 60, 25 yrs/any age* X X Yorktown yrs 5 yrs/age 60, 25 yrs/any age* Zavalla

38