Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com Article 3 Police Pension Funds Article 4 Firefighters’ Pension Funds.

Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com Article 3 Police Pension Funds Article 4 Firefighters’ Pension Funds

Presented by Allison R. Barrett, Partner Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits (tab 1)  Service Purchases (tab 1)  IRS Reporting (tab 2)  Contributions (tab 3)  QILDROs (tab 3) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits - COMPONENTS  Benefit is a percentage of salary  Retirement: percentage is determined by length of creditable service  Disability: percentage is fixed, regardless of length of service  Salary = “Pensionable Salary” (see IDOI webpage)  Includes - base salary attached to rank, longevity  Excludes – clothing or car allowances, spikes  ??? – Holiday pay, overtime  Creditable Service  “Give to Get” theory  Excludes some unpaid leaves of absence  Felony conviction Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – CALCULATOR  IDOI web page  Requires input of components  Exceptions  Dependent benefits for Fire (Duty or Occupational Disease Disability)  Conversions Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – THINGS TO KNOW  Tier 1 versus Tier 2  Member FIRST HIRED by a pension fund under this article after 01/01/11 = Tier 2  Subsequent slides reference Tier 1 Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Q: TRUE or FALSE? You must be 50 years old and must have completed 20 years of active service to be eligible for a retirement pension

Pension Benefits Administration A: False  Police  8 – 19 years of service  Age 60  Fire  10-19 years of service  Age 60 Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Q: TRUE or FALSE? A line of duty disability pension is granted at 65% of pensionable salary

Pension Benefits Administration A: False  GREATER OF  65%, or  The retirement amount the member is eligible for at time of disability (max 75%)  REMEMBER  First 65% is tax-free; anything above 65% is taxable  Fire: Additional benefit paid for dependent  Benefit paid directly to member but  Report on IDOI report under dependent Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – THINGS TO KNOW  Nonduty Disability Pension  50% of pensionable salary  Taxable Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – THINGS TO KNOW  Initial Increases  Retirement  Effective: Later of month after turn 55 or month after retired for one year  Amount: (1/12) of (3% of original benefit) times (# of full months between retirement date and effective date of initial increase)  Disability  Effective: January 1 st after reach age 60  Amount: (3% of original benefit) times (# of full years between disability date and effective date of initial increase) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – THINGS TO KNOW  Subsequent Increases (COLAs)  Retirement  Effective: Every January 1 st after the initial increase has been received  Amount: 3% compounded  Disability  Effective: Every January 1 st after the initial increase has been received  Amount: 3% of original benefit Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – THINGS TO KNOW  COLAs  Spousal – NONE!  Dependents for Fire  Duty or Occupational Disease Disability  3% compounded  Every January, regardless of age of pensioner Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – THINGS TO KNOW  Survivor benefits  Eligible Spouse  Police – married at time pension began  Fire – married at least one year prior to death  Dependent Child(ren)  Under age 18  Legally handicapped (mentally or physically) – for life  Dependent Parent(s)  Estate  if pension withdrawn is less than contributions made Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – THINGS TO KNOW  Minimum Gross Benefit  Police - $1,000 (01/01/01)  Fire - $1,159.27 (07/01/08) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Calculation of Benefits – CONVERSIONS  “Disability Pension Option”  Requirements  Age 50  20 years of service (active or active+disability)  Initial benefit should be calculated using statute in effect at time of disability  SALARY???? - if at least 20 years of active service, use salary at time of conversion  Calculator not available - ask IDOI for assistance  Consider taxability (gross may be more but net may be less) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Q: TRUE or FALSE? Pension benefits should be paid monthly at any time during the month

Pension Benefits Administration A: False  Department of Insurance written opinion  Fiduciary responsibility not to prepay benefits  Should be paid on last business day of month for the month (August benefits paid 08/31) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – Disability Buy Back  Up to 3 years of disability time  Must pay contributions that would have been withheld  Using salary at time of disability  Interest – 6% compounded from each missed pay date to repayment date  Must return to active service for a period of time equal to the time being purchased Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – Military Service (after hired)  Can purchase up to 5 years (if hired before 07/01/73, no limit)  Must pay full contributions due as if remained active employee  Employer pays difference between full wages and military wages  Employer can withhold full contributions, partial contributions, or no contributions  NO INTEREST! Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – Military Service (before hired)  Can purchase up to 24 months  Must pay full amount of new unfunded liability  Use salary at date of hire  Employee AND Employer contributions, using “Percent of Total Normal Costs” from tax levy  Interest  Reserve time?  Document procedures in your Rules & Regs!!! Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – PORTABILITY (police only)  Article 3 to Article 3  “Moves” service time  Must have at least 2 years of service with Prior Fund  Unless left due to lay-off  Unless left prior to 08/17/97  Must transfer 100% of service time Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – PORTABILITY (continued)  3 calculations 1. Repay contribution refund, plus 6% interest (Prior Fund does) 2. Prior Fund sends to Current Fund (Prior Fund does)  A. Employee contributions  B. Interest calculation – 6% from date of each payroll deduction to date of transfer (THIS IS NOT THE SAME INTEREST CALC AS #1 ABOVE!)  C. Match of A and B 3. True Cost calculation (by certified actuary) (Current Fund does) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – PORTABILITY (continued)  If True Cost is greater than amount from Prior Fund  Option #1  Officer pays difference to Current Fund (within 5 years)  Receives credit for 100% of Prior Fund service  Option #2  Officer pays nothing to Current Fund  Receives partial credit (amount from Prior Fund divided by Total True Cost)  If True Cost is less than amount from Prior Fund, Current Fund keeps difference Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – PORTABILITY (example)  Option #1 – example  Prior Fund service time 4 years, 2 months, 18 days  Prior Fund sends $63,800  True Cost is $145,000  Balance due to Current Fund from officer  $145,000 – $63,800 = $81,200  Lump sum or installments (within 5 years) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – PORTABILITY (example)  Option #2 – example  Prior Fund service time 4 years, 2 months, 18 days (= 50.6 months)  Prior Fund sends $63,800  True Cost is $145,000  63,800 / 145,000 =.44 .44 x 50.6 months = 22.27 months  Additional service granted of 1 year, 10 months, 8 days  No additional cost to officer Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – RECIPROCITY (fire only)  Article 4  “Combines” service time – does not “move”  Must have at least 1 year of service with Prior Fund(s)  Must have at least 3 years of service with Final Fund  Must be 50 years old and have at least 20 years of service between funds  If hired after 07/01/04, must notify funds of intent within 21 months Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – RECIPROCITY – cost to member  3 calculations 1. Repay contribution refund (to all Prior Funds)  Plus 6% interest  10 years to repay 2. Additional 1% contribution (to all Prior Funds)  6% interest  Lump sum / installments 3. Additional 1% contribution (to Current Funds)  6% interest prior to “Declaration Date”  Employer withholds additional 1% from paycheck as of “Declaration Date” Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – Reciprocity – PENSION BENEFIT  Retirement  Prior Fund(s)  1/12 of 2.5% of final monthly salary for each month of service in that fund(s)  Final Fund  Calculate benefit as if ALL service was with this fund, using salary of this fund  Subtract amount(s) paid by prior fund(s)  Mutliple 1099R forms Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchase – Reciprocity – PENSION BENEFIT  Nonduty Disability, Duty Disability  Full benefit paid by Current Fund  Occupational Disease Disability  Benefit paid by all funds to whom payment has been completed  Each fund pays a prorated share based upon length of service Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Service Purchases – Final Thoughts  Credit received once all payments made by all parties  Good record keeping is a must!  Deductions made from payroll for purchase of service must be AFTER- TAX (even if regular contributions are pre-tax)  Update Department of Insurance Report  Status  Hire Date  Length of Service  COST PROHIBITIVE!! Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  HELPS (“Healthcare Enhancement for Local Public Safety)  Effective January 2007  Reduce taxable earnings by $3,000/year  Insurance premiums  Deducted from pension check  Paid directly to provider  Do not withhold pre-tax (limits pensioner’s filing options on their 1040 form)  DO NOT REFLECT ON 1099R FORM!!!! Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Social Security  Windfall Elimination Provision  Spousal / widow benefits  Contact local SSA office  www.ssa.gov (calculator) www.ssa.gov Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits - REPORTING  New pensions first paid after 12/31/97  Replaces Safe Harbor Method with “Simplified Method”  Divide total after-tax contributions by the number of months of life expectancy  Number of months provided by one of two IRS tables (marital status)  Pension Fund responsible for reporting taxability on 1099R form Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits - REPORTING  Taxability of pension transfers to spousal pension  Tax-free pensions should not be reported to the IRS  Killed in the line of duty  65% duty/occupational disease disability  If awarded for cancer (4-110.1) – IS taxable Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits – TAX FORM #1  SS-4 – Application for Employer Identification Number  IRS needs to know pension fund is a separate entity from municipality/district  www.ssa.gov www.ssa.gov Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits – TAX FORM #2  W-4P – Withholding Certificate for Pension or Annuity Payments  Determines the amount of federal tax to withhold from pension check  Marital status / number of exemptions  Cannot request a flat dollar amount! Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits – TAX FORM #3  945 – Annual Return of Withheld Federal Income Tax  Pension Fund lists tax liability dates and amounts due  IRS uses to reconcile against tax deposits to determine if paid timely  Due February  945-A may be required Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits – TAX FORM #4  1099R  In lieu of W-2  Taxable pension payments  Contribution refunds  Due January 31 st to payee; due February 28 th to IRS Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits – TAX FORM #5  1099MISC  Vendor payments  All legal services  All medical services  All non-incorporated vendors to whom paid at least $600 during the calendar year  Due January 31 st to payee; due February 28 th to IRS Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits – TAX FORM #6  1096 – Annual Summary and Transmittal of U.S. Information Returns  “Cover page”  Use with 1099R and 1099MISC forms  Due February 28 th to IRS Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Taxability of Pension Benefits – TAX NOTES  Circular E (Publication 15)  Federal tax withholding tables  Deposit schedule (safest  pay taxes on pay day!)  EFTPS (www.eftps.gov)  Tax liabilities  Federal withholding tax – yes  IL withholding tax – no  Other state withholding tax – maybe  Social Security / Medicare – no Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Coalition for Qualified Plan Status  AFFI / IGFOA / ILFOP / IMTA / IPFA / IPPFA / MAP (IDOI, Lauterbach & Amen)  To maintain “Qualified Plan” status with IRS  Tax-free pension benefits  Pre-tax contribution deductions / roll-overs  No tax due on interest from investments  IRS grants “Determination Letter”  5-year cycle  IDOI webpage  Cost savings  As individual pension fund = $40,000+  As part of Article 3 or Article 4 = $400 (did you contribute?)  Annual review of IL statutes to ensure compliance with IRS code Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Contributions – EMPLOYER PICK-UP PLAN  Option presented by IRS in mid-1980’s  Pre-tax contribution deductions (increases net pay)  Employer Resolution  Determination Letter covers Fund  Irrevocable  Not required for employer, but if implemented, mandatory participation by employees Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Contributions – Rates  Police  9.91%  Effective 01/01/01  Fire  9.455%  Effective 07/01/04  Additional 1% for reciprocity  Pensionable earnings ONLY Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  Contributions – Refunds  After-tax contributions  Paid directly to member  No taxes withheld  Pre-tax contributions  Paid directly to member  Must withhold 20% in federal tax  IRS notification of potential penalties / taxes when file 1040  Roll-over to another Qualified Plan  No tax withheld  Payable and sent to Qualified Plan (not member)  Reflect refund on 1099R Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  QILDRO  Qualified Illinois Domestic Relations Order  Effective 07/01/06  Only applicable against contribution refund or retirement pension  3 pieces  All must be filed in court  Have Board Attorney review before implementing  Available on DOI webpage (with reference manual) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  QILDRO – Components  QILDRO Order  Names parties  Allocates benefit as a percentage of the “marital portion” of the pension  Consent To Issuance form  Required if hired prior to 07/01/99  Calculation Form  Completed by member, ex-spouse, their attorneys  Can’t be completed until creditable service is done Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  QILDRO – Taxability  1099R Reporting  Alternate Payee  List benefit as fully taxable  Member  Gross benefit (Box 1) - no effect  Taxable benefit (Box 2a) – reflect QILDRO paid in this box  Gross less QILDRO (less recovered after-tax contributions) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Pension Benefits Administration  QILDRO – Cessation  If Alternate Payee dies  If Member dies  Not applicable to survivor pension Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Allison R. Barrett Lauterbach & Amen, LLP 27W457 Warrenville Rd Warrenville, IL 60555 630.393.1483 / 866.952.6329 abarrett@lauterbachamen.com www.lauterbachamen.com abarrett@lauterbachamen.com

Presented by Nathan J. Gaskill, Partner Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Reporting and Recordkeeping  Financial Reporting (tab 4)  Annual Financial Report/Financial Audit (tab 5)  IDOI Annual Compliance Report (tab 6)  Interim Financial Reporting (tab 7)  Recordkeeping (tab 9)  Forms (tab 10) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Financial Reporting  Elements of Financial Accounting  Investment Terminology  Annual Financial Report/Financial Audit  Annual IDOI Compliance Report/Compliance Audit  Interim Accounting and Financial Statements  Internal Controls Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Elements of Financial Accounting  Assets = What is Owned  Liabilities = What is Owed to Others  Equity = What is Owed to the Owners  Pension Equity = Plan Net Assets Held in Trust for Pension Benefits  Accounting Equation: Assets – Liabilities = Equity  Income  Expense  Balance Sheet = Statement of Plan Net Assets  Income Statement = Statement of Changes in Plan Net Assets  Generally Accepted Accounting Principles (GAAP)  Governmental Accounting Standards Board (GASB) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Investment Terminology  Cost/Cost Basis  Par Value  Premium/Discount  Interest Rate  Amortization  Purchase Date/Maturity Date/Call Date  Book Value  Market Value  CUSIP #’s  US Treasury Notes (USTN)#91282XXXX  US Treasury Bonds (USTB)#91281XXXX  US Treasury Strips (USTS)#91283XXXX  Government National Mortgage Association (GNMA)#362XXXXXX  Federal Home Loan Bank (FHLB)#3133XXXXX  Federal Home Loan Mortgage Corporation (FHLMC)#31XXXXXXX  Federal National Mortgage Association (FNMA)#31XXXXXXX Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Annual Financial Report/Financial Audit  Audits are conducted by an Independent CPA  To Render an Opinion on Compliance with Generally Accepted Accounting Principles  Includes a Review of Internal Controls  Includes a Review of Employer Contributions (Property Taxes)  Brings Together Actuarial Information and Financial Reporting  Employer Contributions Required and Made – Six Year Trend Table (RSI)  Funded Stats – Six Year Trend Table (RSI)  Includes Confirmation with Banks/Brokers of all Cash and Investment Balances  Issuance of a Management Letter to the Pension Board Including:  Recommendation for Improvements in Internal Controls  Information Regarding Recent Changes onPension Issues Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Sample Annual Financial Report (AFR) Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Illinois Department of Insurance (IDOI)  Annual Compliance Report  Detailed Report Filed with IDOI Summarizing Transactions  Detailed Participant and Beneficiary Information  Is Required to Agree with the Financial Audit  Is the Basis on Which the Actuarial Report and Funding are Determined  Compliance Audit  Conducted by the Department of Insurance  Determine Compliance with State Statutes  Review of Benefit Calculations  Review of Employer Contributions (Property Taxes)  Review of Employee Contributions  Review of Salary Structure (Pensionable/Non-Pensionable)  Review of Minutes Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Sample Annual IDOI Report Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Interim/Monthly Financial Reporting  Strongest Feature of Internal Control  Detects Errors and Irregularities in a Timely Fashion  Knowledgeable Individual to Review Transactions on a Monthly Basis  Interim/Monthly Financial Services Includes:  Reconciliation of all Bank/Broker Accounts for all Investment Transactions  Posting of all Cash Receipt and Cash Disbursement Transactions  Posting and Maintenance of General Ledger  Issuance of Vendor Checks (upon request)  Posting of Benefit Transactions  Interim/Monthly Financial Statements Includes:  Accountant’s Compilation Report  Statement of Plan Net Assets and Statement of Changes in Plan Net Assets  Schedule of Cash and Investments  Balance Sheet Report  Revenue Report  Expense Report  Schedule of Member Contributions  Schedule of Monthly Benefits  Vendor Check Report  Interim/Monthly Financial Statements are Designed to Assist in the Preparation of the IDOI Annual Compliance Report Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Sample Interim Financial Statements Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Recordkeeping  Reimbursements to Board Members  Minutes  Participant Files  Rules and Regulations  Investment Policy Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Recordkeeping - Reimbursements  Allowable Reimbursements:  Training, Meals, Mileage  Not-Allowable Reimbursements:  Services as a Trustee Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Recordkeeping - Minutes  Attendance and Roll Call  Public Comment (Required to be Included on Agenda)  The Employment Date of New Members Accepted into the Fund  The Termination Date of and Participant, Including Status of Contributions (i.e. Refund)  Approval of New Beneficiary Including Date of Retirement, Salary, Benefit Amount  Annual Board Approval of Benefit Payments and any Pension Increases  The Annual Actuarial Required Contribution Recommended to the Municipality  Board Approval of Investment Transactions  Board Approval of Investment Policy and/or any Changes  Board Approval of Service or Vendor Contracts  Attorney, Money Manager, Investment Advisor, Actuary, Accountant, Auditor, Secretary  Board Approval of Rules and Regulations and/or any Changes  Election Results of Trustees and their respective terms  Appointment/reappointment of “civilian” trustees and their respective terms Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Recordkeeping – Participant Files  See Example in Program Binder  Application for Membership  Birth Certificate  Marriage License (Dissolution of Marriage, QILDRO)  Spousal and Dependent(s) Birth Certificate(s)  Member Contribution Summary  Application for Retirement Benefits  Death Certificate  Other:  DD-214 for Military Service Purchase  Portability / Reciprocity Documentation Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Recordkeeping – Rules and Regulations  See Example in Program Binder Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com

Nathan J. Gaskill, CPA Lauterbach & Amen, LLP 27W457 Warrenville Rd Warrenville, IL 60555 630.393.1483 / 866.952.6329 ngaskill@lauterbachamen.com www.lauterbachamen.com ngaskill@lauterbachamen.com www.lauterbachamen.com

Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com Article 3 Police Pension Funds Article 4 Firefighters’ Pension Funds.

Similar presentations

Presentation on theme: "Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com Article 3 Police Pension Funds Article 4 Firefighters’ Pension Funds."— Presentation transcript:

Similar presentations

About project

Feedback

Log in

Auth with social network:

Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com Article 3 Police Pension Funds Article 4 Firefighters’ Pension Funds.

Similar presentations

Presentation on theme: "Lauterbach & Amen, LLP 630.393.1483 * www.lauterbachamen.com Article 3 Police Pension Funds Article 4 Firefighters’ Pension Funds."— Presentation transcript:

Similar presentations

About project

Feedback