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% |