28 PERS Information Handbook – 2011 APPENDIX Employers Participating in D the PERS and Date Entered Delta-Greely School District . (7/1/89) A Delta Junction, City of . (11/1/99) Akutan, City of . (1/1/85) Denali Borough . (12/1/90) Alaska, State of . (1/1/61) Denali Borough School District . (7/1/76) Alaska Gateway School District . (7/1/90) Dillingham, City of . (7/1/78) Dillingham City School District . (10/1/84) Alaska Housing Finance Corporation .(11/1/75) APPENDIX Alaska Municipal League . (8/1/71) E Alaska, University of . (2/1/69) Eek, City of . (8/1/03) Alaska Geophysical Institute, Egegik, City of . (8/1/95) University of . (2/1/69) Elim, City of . (1/1/89) Aleutian Housing Authority . (11/1/93) Aleutian Region School District . .. (7/1/76) F Fairbanks, City of . (1/1/71) Aleutians East Borough . (2/1/88) Fairbanks North Star Borough . (7/1/69) Aleutians East Borough School District . (7/1/89) Fairbanks North Star Borough Aleutians West Coastal Resource School District . (7/1/69) Service Area . (7/1/89) Fort Yukon, City of . (7/1/79) Allakaket, City of . (7/1/91) Anchorage, Municipality of . (1/1/74) G Galena, City of . (3/1/83) Anchorage Parking Authority . (2/1/84) Galena City School District . (9/1/73) Anchorage School District . (1/1/68) Anderson, City of . (2/1/01) H Angoon, City of . (1/1/02) Haines Borough . (5/1/81) Annette Island School District . (7/1/76) Haines Borough School District . (7/1/89) Atka, City of . (7/1/89) Homer, City of . (5/1/86) Hoonah, City of . (7/1/84) B Hoonah City School District . (7/1/74) Baranof Island Housing Authority . (4/1/99) Hooper Bay, City of . (3/1/01) Barrow, City of . (1/1/80) Huslia, City of . (9/1/88) Bartlett Regional Hospital . (7/1/70) Hydaburg City School District . (9/1/82) Bering Straits Coastal Resource Service Area . (7/1/88) I Bering Straits Regional Housing Authority . (2/1/95) Iditarod Area School District . (7/1/76) Bering Strait School District . (7/1/76) Ilisagvik College . (7/1/96) Bethel, City of . (12/1/73) Interior Regional Housing Authority . (7/1/92) Bristol Bay Borough . (12/1/73, 2/1/75) Inter-Island Ferry Authority . (4/1/01) Bristol Bay Borough School District . (7/1/79) J Bristol Bay Housing Authority . (4/1/87) Juneau School District, C City and Borough . (1/1/67) Chatham School District . .. (7/1/76) Juneau, City and Borough of . (7/1/70) Chugach School District . (9/1/76) K Cook Inlet Housing Authority . (4/1/92) Kachemak, City of . (7/1/91) Copper River Basin Kake, City of . (11/1/84, 4/1/98) Regional Housing Authority . .. (5/1/87) Kake City School District . (7/1/81, 11/1/92) Copper River School District . (7/1/76) Kaltag, City of . (1/1/89) Cordova, City of . (7/1/75) Kashunamiut School District . (1/1/86) Cordova Community Medical Center . (7/1/75) Kenai, City of . (7/1/69) Cordova City School District . (7/1/75) Kenai Peninsula Borough . (7/1/78) Craig, City of . (7/1/79) Kenai Peninsula Borough Craig City School District . (8/1/84) School District . (7/1/78) 29 2011 – PERS Information Handbook Ketchikan, City of . (7/1/78) R Ketchikan Gateway Borough . .(7/1/70) Ruby, City of . .. (5/1/86) Ketchikan Gateway Borough School District . (7/1/78) S Saint George, City of . (2/1/91) King Cove, City of . (12/1/74) Saint Mary’s, City of . .(4/1/86) Kivalina, City of . (6/1/88) Saint Mary’s School District . (7/1/86) Klawock, City of . (11/1/87) Saint Paul, City of . (10/1/77) Klawock City School District . (1/1/90) Sand Point, City of . (1/1/78) Kodiak, City of . (9/1/70) Saxman, City of . (3/1/83) Kodiak Island Borough . (1/1/78) APPENDIX Saxman Seaport . (8/1/98) Kodiak Island Borough School District . (7/1/76) Selawik, City of . (11/1/86) Kotzebue, City of . (7/1/74) Seldovia, City of . (6/1/01) Koyuk, City of . (1/1/89, 6/1/01) Seward, City of . (1/1/79) Kuspuk School District . (7/1/76) Shaktoolik, City of . (10/1/02) Sitka, City and Borough of . (1/1/70) L Sitka Community Hospital . (1/1/70) Lake and Peninsula Borough . (5/1/89) Sitka Borough School District . (1/1/73) Lake and Peninsula Borough School District . (7/1/76) Skagway, City of . (4/1/71) Lower Kuskokwim School District . (7/1/76) Skagway City School District . (7/1/87) Lower Yukon School District . (7/1/76) Skagway, Municipality of . (10/1/07) M Soldotna, City of . (7/1/69) Matanuska-Susitna Borough . (1/1/68) Southeast Island School District . (7/1/76) Matanuska-Susitna Borough Southeast Regional Resource Center .(11/1/76) School District . (1/1/68) Southwest Region School District . (10/1/76) Mekoryuk, City of . (5/1/90) Special Education Service Agency . (9/1/86) N T Nenana, City of . (12/1/80) Tanana, City of . (6/1/82) Nenana City School District . (7/1/81) Tanana School District . (11/1/82) Nome, City of . (8/1/75) Thorne Bay, City of . (10/1/84) Nome City School District . (7/1/75) Tlingit-Haida Nome Joint Utility System . (8/1/75) Regional Housing Authority . .. (10/1/98) Noorvik, City of . (4/1/89) Toksook Bay, City of . (12/1/98) North Pacific Fishery Management Council . (7/1/77) U North Pacific Rim Housing Authority . (1/1/98) Unalakleet, City of . (9/1/89) North Pole, City of . (1/1/81) Unalaska, City of . (7/1/78) North Slope Borough . (7/1/72) Unalaska City School District . (1/1/85) North Slope Borough School District . (7/1/72) Upper Kalskag, City of . .. (6/1/02) Northwest Arctic Borough . (6/1/86) V Northwest Arctic Borough Valdez, City of . (1/1/72) School District . (7/1/76) Valdez City School District . (7/1/74) Northwest Inupiat Housing Authority . (10/1/01) W P Wasilla, City of . (1/1/82) Palmer, City of . (2/1/82) Whittier, City of . (7/1/84) Pelican, City of . (7/1/84) Wrangell, City of . (1/1/74) Pelican City School District . (7/1/90) Wrangell Public School District . (2/1/75) Petersburg, City of . (1/1/75) Y Petersburg General Hospital . (1/1/80) Yakutat, City and Borough of . (7/1/89) Petersburg City School District . (1/1/75) Yakutat School District . (7/1/92) Pribilof School District . (7/1/76) Yukon Flats School District . (7/1/76) Q Yukon-Koyukuk School District . .. (7/1/76) 30 Quinhagak, City of . (1/1/93) Yupiit School District . (9/1/02) PERS Information Handbook – 2011 Early Retirement Factors Joint and Survivor Options The following tables contain sample early This table contains sample joint and survivor retirement factors . The earlier you retire from factors . The younger your spouse is at retire- the regular retirement age of 55 or 60, the . ment time, the more your benefit is reduced . more your benefit is reduced . Joint and Survivor Sample Early Retirement Factors Actuarial Factors If you first entered the PERS before July 1, 1986 (Tier I). Effective July 1, 1983 Member’s Age 50% Joint and Survivor Option Month 50 51 52 53 54 Member’s Age 0 0 .700 0 .760 0 .820 0 .880 0 .940Spouse or APPENDIX Qualified Same-Sex 50 55 60 65 1 0 .705 0 .765 0 .825 0 .885 0 .945Partner’s Age 2 0 .710 0 .770 0 .830 0 .890 0 .950 50 0 .95428 0 .93186 0 .90108 0 .86022 3 0 .715 0 .775 0 .835 0 .895 0 .955 55 0 .96254 0 .94303 0 .91548 0 .87788 4 0 .720 0 .780 0 .840 0 .900 0 .960 60 0 .97058 0 .95436 0 .93074 0 .89742 65 0 .97797 0 .96517 0 .94596 0 .91787 5 0 .725 0 .785 0 .845 0 .905 0 .965 6 0 .730 0 .790 0 .850 0 .910 0 .970 75% Joint and Survivor Option 7 0 .735 0 .795 0 .855 0 .915 0 .975 Member’s Age 8 0 .740 0 .800 0 .860 0 .920 0 .980Spouse or Qualified Same-Sex 50 55 60 65 9 0 .745 0 .805 0 .865 0 .925 0 .985Partner’s Age 10 0 .750 0 .810 0 .870 0 .930 0 .990 50 0 .93295 0 .90116 0 .85862 0 .80403 11 0 .755 0 .815 0 .875 0 .935 0 .995 55 0 .94485 0 .91691 0 .87837 0 .82736 60 0 .95651 0 .93306 0 .89958 0 .85364 Early Retirement Factors If you first entered the PERS on or after July 1, 1986 65 0 .96731 0 .94865 0 .92107 0 .88167 (Tier II or Tier III). Member’s Age 66-2/3% Last Survivor Option Month 55 56 57 58 59 (Tiers I and II only) Member’s Age 0 0 .700 0 .760 0 .820 0 .880 0 .940 Spouse or Qualified 1 0 .705 0 .765 0 .825 0 .885 0 .945Same-Sex 50 55 60 65 Partner’s Age 2 0 .710 0 .770 0 .830 0 .890 0 .950 50 0 .96905 0 .93466 0 .89037 0 .83500 3 0 .715 0 .775 0 .835 0 .895 0 .955 55 0 .99399 0 .96129 0 .91860 0 .86446 4 0 .720 0 .780 0 .840 0 .900 0 .960 60 1 .02379 0 .99320 0 .95273 0 .90057 5 0 .725 0 .785 0 .845 0 .905 0 .965 65 1 .05865 1 .03059 0 .99299 0 .94371 6 0 .730 0 .790 0 .850 0 .910 0 .970 7 0 .735 0 .795 0 .855 0 .915 0 .975Joint and Survivor Option 8 0 .740 0 .800 0 .860 0 .920 0 .980Examples In the example a “normal” $1,000 benefit is 9 0 .745 0 .805 0 .865 0 .925 0 .985reduced to show the joint and survivor benefit 10 0 .750 0 .810 0 .870 0 .930 0 .990under three options for a 60-year-old member and a 55-year-old spouse or qualified same- 11 0 .755 0 .815 0 .875 0 .935 0 .995sex partner .