The terms Entry Age Normal Actuarial Cost Method, Normal Cost and Unfunded Actuarial
Accrued Liability shall have the meanings as defined in the Actuarial Standard of
Practice No. 4, Measuring Pension Obligations published by the Actuarial Standards
Board, October 1993, including modifications.
(Ordained by Ord. No. 130-1999, eff. May 14, 1999; a. Ord. No. 264-2000, eff. June
28, 2000)
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