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EXHIBIT B <br /> Police Retirement Formula <br /> PERS <br /> 10/1/2011 <br /> JURISDICTION I RETIREMENT FORMULA I MOU Expiration <br /> Alameda County 2%@50 or 3%@55 * 3/14/2015 <br /> Alameda, City of 3%@50 6/29/2013 <br /> Albany 3%@50 10/30/2011 <br /> Berkeley 3%@50 6/25/2011 <br /> Dublin 2%@50 provided by County <br /> Fremont 3%@55 6/30/2013 <br /> Hayward 3%@50 6/30/2015 <br /> Livermore 3%@50 1/31/2012 <br /> Oakland 3%@50 6/30/2012 <br /> Milpitas 3%@50 12/31/2011 <br /> Newark 3%@50 6/30/2013 <br /> San Leandro 3%@50 12/31/2012 <br /> Union City 3%@55 6/30/2012 <br /> Contra Costa County 3%@50 2008 <br /> Antioch 3%@50 8/31/2012 <br /> Brentwood 3%@50 6/30/2012 <br /> Clayton 2%@50 ** 6/30/2012 <br /> Concord 3%@50 7/10/2011 <br /> Danville 3%@50 provided by County <br /> El Cerrito 3%@50 6/30/2017 <br /> Hercules 3%@55 ** 6/30/2012 <br /> Lafayette 3%@50 provided by County <br /> Martinez 3%@50 6/30/2011 <br /> Moraga 2%@50 *** 6/30/2013 <br /> Orinda 3%@50 provided by County <br /> Pinole **** 2%@50 open <br /> Pittsburg 3%@55 6/30/2014 <br /> Pleasant Hill ***** 3%@55 open <br /> Richmond 3%@50 6/30/2012 <br /> San Pablo 3%@50 6/30/2014 <br /> San Ramon 3%@50 unk <br /> Walnut Creek 3%@50 8/1/2012 <br /> San Joaquin County 3%@50 6/30/2012 <br /> Lathrop 3%@50 provided by County <br /> Manteca 3%@50 12/31/2011 <br /> Stockton _ 3%@50 6/30/2012 <br /> Tracy 3%@55 6/30/2012 <br /> * Employees choice at hire (37Act). Employee may pay 5% more for 3%@55. <br /> ** New Hires after 6/30/11 <br /> ***Since 2006 change from deferred comp <br /> **** Imposed 07/2011 <br /> ***** Imposed 08/2011 <br />