Related by context. All words. (Click for frequent words.) 66 Employees Retirement System 63 Employee Retirement System 59 Pension Fund 59 pension 58 Teachers Retirement System 58 Employment Retirement System 58 Teachers Retirement 57 Teacher Retirement System 56 unfunded liability 56 Public Employee Retirement 56 Pension Plan 55 Municipal Retirement System 55 PERS 54 Fireman Retirement System 54 Municipal Employees Retirement System 53 KPERS 52 Employees Retirement 52 Employee Retirement 51 Public Employees Retirement 51 Pension 51 PERA 51 Firemen Retirement System 51 LAGERS 51 Universities Retirement System 51 PERSI 51 TMRS 51 LOPFI 50 NHRS 50 Defined Benefit Plan 50 IPERS 50 PFRS 49 Deferred Compensation Plan 49 IMRF 49 pensions 48 Teachers Retirement Fund 48 MPSERS 48 Pension Plans 48 Consolidated Retirement System 47 Retirement System VRS 47 Personnel Retirement System 47 Teachers Defined Contribution 47 TRSL 47 Defined Contribution Plan 47 Retirement System FRS 47 Workers Compensation 46 CALPERS 46 SURS 46 CalPers 46 unfunded pension 46 Defined Benefit Pension Plan 46 underfunded pension 46 LACERA 46 Retirement System OMERS 46 Pension Reserves 46 Teachers Pension 46 unfunded liabilities 46 NYCERS 45 retirees 45 unfunded actuarial liability 45 Unemployment Compensation Trust 45 Cal PERS 45 PEEHIP 45 Pension Funds 45 Firemen Pension 45 PEIA 45 PSERS 45 CSRS Offset 45 Worker Comp 45 OPEB liability 44 Deferred Compensation 44 Retirement Plan 44 PERF 44 CalPERS CalSTRS 44 Gary Sasse 44 Educational Retirement 44 FERS retirement 44 MPERS 44 Laura Ecklar spokeswoman 44 Employees Deferred Compensation 44 PERS retirees 44 Professional Fire Fighters 44 PERAC 44 System PERS 44 PRIT 44 StanCERA 44 Employee Benefits 43 OPEB liabilities 43 State Teachers Retirement 43 Defined Benefit 43 PEBP 43 APERS 43 LACERS 43 Christopher J. Ailman 43 PBGC insures 43 unfunded actuarial 43 Governmental Employees 43 NMI Retirement Fund 43 Employees Retirement System NYCERS 43 AFSCME 43 CalSTRS 43 Workers Comp 43 AIK Comp 43 deferred compensation 43 POAM 43 Retirement 43 OPEB obligations 42 Savings Plan 42 Christopher Ailman 42 SBCERA 42 Employees Pension Plan 42 Middlesex Retirement System 42 SDCERS 42 Orin Kramer chairman 42 Retirement Plans 42 Employee Pension Plan 42 nonpension 41 STRS 41 Superannuation Fund 41 CalPERS 41 CollegeBoundfund 41 Code #-#-# 41 System OPERS 41 Employee Benefit 41 Trowel Trades 41 multiemployer 41 CalPERs 41 Employee Pension 41 multiemployer pension 41 Westridge Capital 41 Unfunded Liability 41 VEBA 41 IRA Individual Retirement 41 unfunded accrued 41 Jeb Spaulding 41 NARVRE 41 RV Kuhns 41 AFSCME AFL CIO 41 retiree 41 Dana Bilyeu 41 Laborers Pension Fund 41 PEBB 41 Probate Courts 41 Treasurer Jeb Spaulding 41 Second Pension S2P 41 Kristin Milam 41 Multiemployer 41 pension schemes 40 OPEB 40 OPEBs 40 EduJobs 40 Primecap Management 40 VALIC 40 unexpended balances 40 FERS 40 SWIB 40 NYSHIP 40 unfunded retiree 40 Unfunded liabilities 40 CSRS 40 Postemployment 40 Access Counselor 40 retirement 40 Pension Scheme 40 LGIP 40 Ullico 40 OCERS 40 prefund retiree health 40 noneducation 40 Rosemary Booth Gallogly 40 nonbargaining employees 40 sheltered annuity 40 Comptrollers 39 Chrissy Pearson spokeswoman 39 Defined Benefit DB 39 Self Insured 39 multiemployer pension plans 39 trusteed 39 PRIM 39 OPERS 39 Thrift Savings Plan 39 Affordable Prepaid Tuition 39 Employee Retirees 39 Pension Benefits 39 Governmental Accounting Standards 39 NYLIM Retirement Plan 39 LGPS 39 unappropriated surplus 39 Ailman 39 Unemployment Insurance 39 Insurance Reciprocal 39 POBs 39 mandatory unpaid furloughs 39 Compensation Insurance 39 unfunded pensions 39 Employee Compensation 39 unused sick 39 Appellate Defender Office 39 Retirement System CSRS 39 Casualty Ins 39 Peter Kuhnmuench 39 Tax Equalization 39 Lealman Fire 39 PERS TRS 39 Regents TBR 39 spokeswoman Evelyn Tatkovski 39 annuitants 39 Retirement Benefits 39 #.#MM GOs AA 39 Retirement Administrators 39 Furlough Days 39 Defined contribution 39 MCare fund 38 Contribution Limits 38 Union NSGEU NUPGE 38 Pension Schemes 38 Social Security 38 Mechanics Lien 38 Education Capital Outlay 38 workers' comp 38 Administrators PFAs 38 Superannuation Scheme 38 GHESP 38 Radio Dan Gorenstein 38 College Prepaid Tuition 38 Unemployment Compensation 38 FSBA 38 Thornnie Rouse 38 Obligation Bonds 38 Tatkovski 38 SIPP Self Invested 38 Systems Et 38 Assistance Percentage 38 multiemployer defined 38 Deferred Compensation Plans 38 SUTA dumping 38 BISHCA 38 Pogan resigned 38 annuitize 38 Superintendents 38 Tax Exempt Income 38 Fiscal Stabilization Fund 38 Livestock Siting 38 Employee Relations 38 Postretirement Benefits 38 Energy Corporation http:/www.wisconsinenergy.com 38 Mutual 38 Civil Service 38 Willamette ESD 38 solvency deficiency 38 Residential Landlord 38 Calpers 38 retirement nest egg 38 Fiduciaries 38 Actress Loretta Devine 38 Annuity 38 Crime Victims Reparations 38 workers comp 38 Employee Benefit Plan 38 Variable Annuity Life 38 Workmen Compensation 38 Manager Kurt Bressner 38 retire rehire 38 pen sion 38 nonunion employees 38 unpaid furlough days 38 Transporta tion 38 Code § #-# [001] 38 Metzold 38 Michael Podgursky 38 Lane Plugge 38 Taxing Unit 38 SFY #-# 38 Deferred Retirement 38 Voluntary Contributions 38 Employees Grievance 38 hardship withdrawals 38 MassPRIM 38 Recreational Facilities 38 Paid Leave 38 consultants Watson Wyatt 38 Marty Bandemer 38 Pensions 38 Roth IRAs 38 Trust BHV 37 Officer Kathy Bozinski 37 Transportation Authority 37 School Employees OAPSE 37 unreduced pension 37 millage rollback 37 Code Sec 37 Kayla Gillan 37 Authority MSBA 37 Defined Contribution 37 Carpenters Pension Trust 37 Transportation Disadvantaged 37 Calstrs 37 Peter Preovolos 37 actuarial valuations 37 Municipal Employees AFL CIO 37 IUPA 37 GOs AA + 37 SDCERA 37 GASB 37 Co. Advantus Capital 37 UGMA 37 Depositors Insurance 37 Statute #.# 37 annuitise 37 Association GFOA 37 Paula Meara 37 #MM GOs AAA [002] 37 AmeriFirst 37 LASERS 37 unreserved undesignated fund 37 Tobacco Settlement 37 Sexual Offender Registry 37 JJ Jelincic 37 FAIR Plan 37 BMWED 37 collective bargaining 37 Manager Ed Koryzno 37 Defined Contribution DC 37 System CALPERS 37 workers' compensation 37 Frenchtown Rural 37 NCUSIF 37 Medicaid 37 Defined Contributions 37 IRA rollover 37 Sick Leave 37 KAPT 37 IncomeFlex 37 Prevailing Wage 37 nonrepresented 37 CollegeAdvantage 37 Underfunded pension 37 ERISA 37 underfunded pensions 37 bonded indebtedness 37 Workman Compensation 37 Brencourt 37 Bethlehem Steel retirees 37 WHG LargeCap Value 37 Temporary Disability 37 Col. Winford Phillips 37 Segregated funds 37 Furloughing 37 UMB Scout 37 Affordable Housing Trust 37 Bond Fund Sym 37 Sean Dilweg 37 Health Reimbursement Account 37 MSRS 37 Debbie Endsley 37 Thrift Bancshares 37 Defined Benefit Plans 37 Fund SCIF 37 Wrongful Discharge 37 insures pensions 37 Risk Retention 37 Associated Fire Fighters 37 Treasurer Denise Nappier 37 Teacher Tenure 37 Attorney Allan Krans 37 Judie Italiano 37 interfund loans 37 ECFSA 37 nonbargaining unit 37 unfunded superannuation 37 lump sum distributions 37 nonqualified deferred compensation 37 occupational pension 37 FERS employees 37 Union MGEU NUPGE 37 Carpenters Union 37 SSTF 37 BCIMC 37 Tort Claims 37 TIAA CREF 37 Saving Scheme NPSS 37 Manager Betsy Fretwell 36 biennia 36 Accounting Oversight Board 36 JLBC 36 Assistance Authority NCSEAA 36 Loraine Chapin 36 TANF Emergency 36 Shoreland Zoning 36 Defined Benefit Pension 36 Bond Trust BZM 36 underfunding 36 Joshua Rauh 36 Comptrollers Office 36 Savings Plans RESPs 36 COLAs 36 Connarton 36 Bargaining Unit 36 Molchatsky 36 EUTF 36 Professional Firefighters 36 TXF 36 Jacksha 36 Jeffrey Speicher 36 unfunded actuarial accrued 36 alternate payee 36 AREIT 36 Franchise Tax 36 HURF 36 Qualified Default 36 Supplementary Payment 36 overexpenditures 36 BrickStreet Insurance 36 Pyramis Global Advisors 36 Cathy Lexin 36 UAW Retiree Medical 36 Welfare DPW 36 POMV 36 Homestead Rebates 36 Breakdown Portfolio % 36 Manager Dale Fisseler 36 Alternate Assessment 36 Ernest Almonte 36 DoubleLine Funds Trust 36 Enacted Budget 36 #MM GOs AA [001] 36 Treasurer Gina Raimondo 36 RRSPs 36 Pay Raises 36 #-# biennium [001] 36 k 36 BNY Mellon Pension 36 Social Security Authority GPSSA 36 PBGF 36 Employee Benefits Security 36 MNOPF 36 Manager Kristoff Bauer 36 Real Estate Appraiser 36 Personnel 36 UTIMCO 36 Uniform Transfers 36 www.calpers.ca.gov 36 Individual Retirement Account 36 Provident Fund 36 Hold Harmless 36 Intrepid Small Cap 36 Idaho PERSI 36 Casualty Insurance Guaranty 36 MOSERS 36 Payroll Deduction 36 nonforfeitable 36 Pentegra Retirement Services 36 interfund transfers 36 Traditional IRAs 36 IDeal 36 Invesco AIM 36 Rehiring 36 living adjustment COLA 36 Prepaid Tuition 36 Director Jes Kraus 36 furloughs 36 UCRP 36 nonuniformed employees 36 payroll deductions 36 Common Retirement 36 Fund CREF 36 Nurse Licensure Compact 36 NEBCO 36 clawback provision 36 Transnet Pension 36 collective bargaining agreements 36 workman compensation insurance 36 Defined Benefit pension 36 FHLBB 36 Jes Kraus 36 PEIA Finance 36 Contributory 36 Ron Saathoff 36 Gene Wilhoit 36 Assistance Percentage FMAP 36 minimum distributions RMDs 36 Sex Offender Registry 36 Police Benevolent Association 36 Municipal Employees Pension 36 Mcare Fund 36 Casualty Insurance 36 Union SGEU NUPGE 36 Education ISBE 36 MDL Capital 36 Frederick barrack 36 nonworking spouses 36 actuarial soundness 36 Markel Gayner Asset Management 36 Mel Grieshaber 36 PBGC 36 GOs AA 36 Unemployment Compensation Advisory 36 Geoffrey Beckwith 36 CAPCOs 36 UTMA 36 Fairholme Capital 36 NYSIF 36 BrickStreet 36 UWUA Local 36 Jill Midkiff spokeswoman 36 paycheck deductions 36 obligations GOs 36 Uniform Fraudulent Transfer 36 Richard Krawczun 36 BCBS 36 postemployment 36 insurance premiums 36 Advantra Freedom 36 Secretary Reggie Bicha 36 Ochopee Fire 36 Worker Compensation 36 Secretary Neale Lunderville 36 Municipal Obligations 36 Michael Uberuaga 36 TexPool 36 PROMISE Scholarship 36 Probate Judges 36 CompSource Oklahoma 36 NYSTRS 36 Breeders Incentive 36 Lawyer Disciplinary 36 StoneCastle 36 elective deferrals 36 Indigent Legal 35 Kitty Boitnott 35 Defined Benefits 35 deductible IRAs 35 postemployment benefits 35 Retirement Savings Account 35 postretirement obligations 35 Phyllis Wyne 35 director Jason Dilges 35 CSRS annuity 35 Tort Claims Act 35 Marty Beil 35 Hugh Quill 35 Corrections Fugitive Apprehension 35 Finance DLGF 35 CDBG monies 35 Roth Individual Retirement 35 UNJSPF 35 Robert Novy Marx 35 Passuite 35 Legislature appropriates 35 Distressed Unit 35 spokesman Ioannis Kazanis 35 President Wil Okabe 35 FICA taxes 35 Quebec Pension Plan 35 VFRAs 35 rollover IRAs 35 Millwrights Local 35 PROMISE scholarship 35 Medically Needy Program 35 Sterling Zearley 35 Bruce Malott 35 Beneficiary Associations 35 Building Laborers Pension 35 traditional IRAs 35 Orin Kramer 35 Secretary Dan Schooff 35 postretirement benefit obligations 35 DEVIN THOMAS WR 35 Life Ins 35 Mareane 35 SCHIP enrollees 35 apportionment formula 35 Guaranty Insurance 35 VanDerhei 35 Paul Jakubson 35 Mike Sponhour 35 Lifetime Savings Accounts 35 Centerstate Banks 35 Roth IRA 35 nest egg 35 Fairholme Fund 35 MFS Investment Management 35 Retirement Thrift 35 Frank Pyanoe 35 Revenue Augmentation 35 VCBI 35 Ex Rel 35 OPEB expense 35 Manager Pam Syfert 35 Guardsmen Reservists 35 Mercedes SLK convertible 35 OMERS 35 overfunded pension 35 Gabelli Funds 35 elective deferral 35 CIFI 35 Captive Insurance 35 superintendent Gerald Massengill 35 Uninsured Employers 35 Ethics Commission 35 DCBS 35 NPRF 35 CGNU Life 35 Historic Preservation Tax Credits 35 Comptroller Hevesi 35 Capital Outlay 35 Metretek Incorporated Metretek 35 Proposition #âÑ# 35 occupational pensions 35 Water Pollution Abatement 35 undesignated fund 35 undesignated surplus 35 ICMA RC 35 Trooper Ivan Bukaczyk 35 Institute EBRI 35 Commission MPSC 35 #MM GOs AA [002] 35 SOF ¶ 35 OASDI 35 Beverly Najarian 35 fiduciary responsibility 35 BEP formula 35 Alfa Mutual 35 Liquid Asset 35 CULAC 35 researcher Ano Lobb 35 Eaton Vance 35 Mcare abatement 35 Mike Ryer firefighter 35 RIPEC 35 Debbie Dingell DNC 35 pensionable 35 Hiring Freeze 35 BanCorp 35 Ann Visalli 35 nonfarm wage 35 Berkowitz Fairholme 35 Thrift Savings 35 pensionable salary 35 #l k 35 Tuition Assistance Program 35 Grievance Commission 35 Jim Seuffert 35 Funded Status 35 Pooled Money Investment 35 annuitant 35 Employee Benefit Plans 35 Diana Goldschmidt 35 UAAL 35 AHERF 35 Robeco Investment 35 IRAs 35 Long Term Disability 35 Title Ins 35 Bar Examiners 35 PEBTF 35 Crime Victims Compensation 35 Unitedhealth Group Inc 35 Redings Mill Fire 35 Callan Associates 35 actuarially determined 35 pensionable salaries 35 Raoul Lavin 35 IPALCO 35 Liability Insurance 35 Blue Shield 35 Civil Rights Violation 35 Turnpike Authority 35 Whistleblower Protection Act 35 overfunded 35 hedge fund Highfields Capital 35 DFCU Financial 35 Joe Rugola 35 Councilor Erick Erickson 35 nonteaching employees 35 MIIA 35 Director Pam Spaccarotella 35 Muni Bond 35 Treasurer Andrew Sidamon 35 Separate Account 35 Kenneth Schisler 35 MAG Mutual 35 VIERA Brevard 35 Clawbacks 35 Thrift Bancshares Inc. 35 RightPath 35 JUA 35 BrickStreet Mutual Insurance 35 Julie Dake Abel 35 categoricals 35 Whistleblower Act 35 multistate settlement 35 Voluntary Separation Program 35 PSPF 35 Auditor Suzanne Bump 35 Priya Mathur 35 Central Laborers Pension 35 International Brotherhood 35 Coverdell ESA 35 VEBAs 35 Union SGEU 35 Prosecuting Attorneys Association 35 Lonn Hoklin spokesman 35 Anne Stausboll 35 stateâ 35 multistate corporations 35 Indigent Defense Services 35 Moulton Powden 35 Coleman Stipanovich 35 recordkeeper 35 #MM GO [002] 35 tuition reciprocity 35 Target Maturity 35 EdVest 35 Disability Insurance 35 Longevity Bonus Program 35 IWIF 35 FICA withholding 35 Legis lature 35 Sen. Ruth Teichman 35 unclaimed property 35 OppenheimerFunds 35 rescind layoff notices 35 Employment Relations 34 Teacher Tenure Act 34 incarcerating illegal aliens 34 Casualty Insurance Co. 34 Str Corp 34 AllianceBernstein Investments 34 Crime Victim Compensation 34 nonretirement 34 Dislocated Workers 34 Manager Bob Cumley 34 Career Ladder 34 Eric Hardgrove 34 Company noncontributory defined 34 actuarially 34 salary freezes 34 Pension Benefit 34 Savings Scheme NPSS 34 mayoral appointee 34 OFIR 34 AFT WV 34 SAYE schemes 34 Kumpulan Wang Persaraan 34 Bob Carpentieri 34 Revenue DOR 34 nonsworn employees 34 Workers Compensation Insurance 34 Delinquent Tax 34 Dawn Wivell 34 RIFs 34 FMPA 34 Plane Crash Victims Identified 34 Crabbs Prairie 34 Utilites 34 QTIP trust 34 Employment Benefits OPEB 34 Pete Kuhnmuench executive 34 Fund FHCF 34 QSuper 34 State Auditors Comptrollers 34 Annotated Code 34 Act FELA 34 State Fiscal Stabilization 34 Code § #.# [002] 34 COPS grant 34 Physician Workforce 34 Gene Albaugh 34 Rate Stabilization 34 Property Appraiser Alvin Mazourek 34 Pete Ramsel 34 Personal Injury Attorneys 34 Al Roder 34 Yacktman Asset Management 34 George Pernsteiner 34 Ablowich 34 Evelyn Honea 34 Michael Stampfler 34 UVIMCO 34 IRA withdrawals 34 Medigap policies 34 Kentucky Revised Statutes 34 Facilities Financing 34 unexpended funds 34 DROP 34 Ron Antonneau 34 Cimarron Casino 34 Cindy Coto 34 PLANSPONSOR magazine 34 Firefighters IAFF Local 34 Fund Sym Putnam 34 ISBI 34 IRAs Roth IRAs 34 Auditor Joyce Schifer 34 Dislocated Worker Program 34 Rick Morera 34 Amalgamated Bank 34 Motor Vehicle Dealer 34 PEHP 34 tax withholdings 34 Andrew Clinger 34 Terhune Staff Writer 34 Retirement Accounts 34 Revolving Loan 34 SIRCOMM 34 LOSAP 34 Tax Exempt 34 CIEBA 34 QSCB 34 Certified Teachers NBCTs 34 spokesman Kerry Spees 34 ODOD 34 SIMPLE IRA 34 Rutter sociology professor 34 accuses Intermix 34 Lump sums 34 Wine Wholesalers Association 34 Carolyn Stager 34 Schnuer 34 Dan Orlovsky QB 34 Gary Pastorius 34 Higher Education Student Loan 34 AlaTax 34 Commissioner Sean Dilweg 34 recoup overpayments 34 nonpartisan Legislative Budget 34 Energy Corporation www.wisconsinenergy.com 34 UAW Retiree 34 Hurricane Catastrophe Fund 34 FPPA 34 AFL CIO 34 OPTrust 34 Unfunded pension liabilities 34 Approves Settlement 34 Dan Schooff 34 Reserve Fund NPRF 34 ScholarShare 34 retirment 34 Howard O'Cull 34 Disaster Contingency 34 ISMIE 34 OPPAGA 34 CPRB 34 Commissioner Jim Kordiak 34 Unclaimed Property Division 34 Allied Craftworkers 34 Fred Bramante 34 Tort Immunity Act 34 #ks [001] 34 Disability Benefits 34 Denise Nappier 34 Reform Act MICRA 34 Obligation Bond 34 Civil Serv 34 Senator Carole Pankau 34 NAIC 34 pension underfunding 34 Judicial Disabilities 34 salaried retirees 34 INCORPORATED IN 34 Fitch Rtes 34 Mavromates 34 Omers 34 Robert Pozen 34 MFS Investment 34 Inc CVH 34 PGBC takes 34 Anthony Romanello 34 Medicaid enrollees 34 HEFA 34 Prepaid Tuition Program 34 SERS 34 NAUPA 34 Malkenhorst 34 AAA/F1 + 34 taxable 34 Workers Comp Fraud 34 AH Belo 34 corporations foundations endowments 34 Homestead Exemption 34 VLCT 34 Ray Sandrock 34 Transport ation 34 Costrell 34 unappropriated fund 34 dues checkoff 34 Medtronic Inc MDT.BE 34 1Point 34 CGNU 34 Voluntary Employee Benefits 34 UEZs 34 Shareowner 34 Parkways Authority 34 nonsalary 34 Lawton Chiles Endowment 34 ESDs 34 Amelie Laliberte 34 Selected Exempt 34 Teachers Pension Plan 34 KAR #:# 34 Fidelity Contrafund FCNTX 34 Eaton Vance EV 34 severence package 34 Matching Funds 34 Constitutions 34 attorney Ramzi Abadou 34 Regents voted unanimously 34 BOB SANDERS 34 Winikates 34 Guaranteed Tuition 34 Avra Valley Fire 34 Organizations PNPs located 34 Fire Fighters 34 Get Pink Slips 34 leaving vacancies unfilled 34 muni bond funds 34 F. Kirwin 34 postretirement expense 34 AVCs 34 SMART# ® 34 pm Taos Wardsville 34 HealthChoices 34 Rydex Funds 34 Gamco Investors Inc. 34 MPF contributions 34 Flexible Benefits 34 SMART# 34 Interest Expenses Salaries 34 BCPSEA 34 Aldus Equity Partners 34 Authority MEFA 34 HomeGold Financial 34 whistle blower Diann Shipione 34 Medical Malpractice Joint 34 Copadis 34 Curriculum Frameworks 34 Koryzno 34 employer 34 Colleen Medill 34 Against Discrimination LAD 34 Lincolnshire Oak Brook 34 Loss Ratio MLR 34 Attorney Bernard Pishko 34 Law Enforcement Accreditation 34 salaries 34 Danny Homan 34 rollover IRA 34 Plainfield Special Situations 34 Revised Statues 34 Malpractice Insurance 34 Employee Benefit Assets 34 Serps 34 Tenncare 34 Employee Retention Incentive 34 annuities 34 Carpenters Pension Fund 34 Auxier Focus 34 Erwin McEwen 34 Reschovsky 34 #.#MM GOs AAA 34 ScholarShare College 34 Sucarato 34 Mark Schuling 34 WL Langston 34 LPFA 34 Medicaid DSH 34 Student Loan 34 News Unternehmensnachrichten Fitch Rates 34 nonpension retirement benefits 34 obligation GO refunding 34 inherited IRAs 34 Courts AOC 34 VOTE COPE 34 EBSA 34 nonpolice 34 Windfall Elimination Provision 34 nest eggs 34 Superannuation Guarantee 34 IRAs #ks 34 unitrust 34 GIC 34 CGM Realty 34 nonmanagement 34 Fitch Rts 34 unfunded obligations 34 CLEAT 34 noncurrent liabilities 34 BreitBurn 34 Ballpark Estimate 34 obligation refunding bonds 34 Uniform Gift 34 Layoffs loom 34 Actions Taken 34 Retirement Savings Accounts 34 Michelle Cotten 34 Superintendent Wayne Sanstead 34 Newspaper Guild Typographical Union 34 ERISA § 34 Railroad Retirement