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CONTRIBUTION RATES-FIRE SAFETY <br /> 50.0% - <br /> 45.0% <br /> 40.0% <br /> 35.0% <br /> 30.0% <br /> 25.0% <br /> 20.0% <br /> 15.0% ♦ <br /> 10.0% <br /> 5.0% <br /> 0.0% 97/98 98/99 9 0 Oil 0 2 02/01 05/04 04/15 05/06 06017 07/08 08/09 09/10 10/11 11/12 12/13 11/14 14/15 15/16 16/17 17/18 18/19 <br /> t-I-.RNunnalC9at 9.8% 11.8% 96% 11.6%11.3%16 7%16.5%16.7%15.0.15.1%,15 1%15.3%15.6%15 954,17.3%17 1%17 9%17.7%17.6%18.7%17.X%17.9% <br /> 4 ToIaIERConl Rate 0.4% 16.9%0.0% 00% 00% 57% 91%212%250%240%249%25.0%256%27 X119%311%150%170%191%444%438%456% <br /> December 19,2017 47 <br /> CONTRIBUTION RATES-FIRE SAFETY <br /> 6/30/15 6/30/16 <br /> 2017/2018 2018/2019 <br /> • Total Normal Cost 26.9% 27.1% <br /> • Employee Normal Cost 9.1% 9.2% <br /> • Employer Normal Cost 17.8% 17.9% <br /> • Amortization Bases 26.0% 27.6% <br /> IN Total Employer Contribution Rate 43.8% 45.6% <br /> • Amortization Period Multiple Multiple <br /> • What Happened from 6/30/15 to 6/30/16: <br /> • 2017/18 Rate 43.8% <br /> • Asset Method Change (4th Year) 1.9% <br /> • 6/30/14 Assumption Change (3rd Year) 1.1% <br /> • 6/30/14 (Gains)/Losses(3rd Year) (1.3%) <br /> • 6/30/15 (Gains)/Losses(2°d Year) 0.7% <br /> • 6/30/16 Discount Rate change(1St Year) 1.1% <br /> • Payroll Increased More Than Expected (1.5%) <br /> • 6/30/16 (Gains)/Losses (1St Year) (0.2%) <br /> • 2018/19 Rate 45.6% <br /> December 19,2017 48 P! <br /> 1 <br />