The PERS Board adopted the following earnings factors and reserve amounts for 2006:
| ACCOUNTS (%) |
| Tier One Member Regular |
8.00% |
| Tier Two Member Regular |
15.45% |
| Individual Account Program |
14.98% |
| Variable |
15.61% |
| |
| RESERVES |
| Contingency |
$50 million |
| Benefits In Force |
15.45% |
| Employers |
15.45% |