EXHIBIT G: COMPARISON OF DEFINED CONTRIBUTION TO DEFINED BENEFIT

Retirement Projections at Age 55

Benchmark	Annual Salary Maximum*	Defined Contribution Amount ($10,000)	Defined Contribution Required (% of Salary)**	Annual Defined Benefit (2% @ Age 55)***
Accountant	$ 35,513.00	18.10%	24.55%	$ 13,565.22
Associate Civil Engineer	$ 73,476.00	8.75%	25.16%	$ 28,750.42
Associate Industrial Hygienist	$ 65,720.00	9.80%	25.14%	$ 25,648.02
Attorney	$ 86,810.00	7.40%	25.22%	$ 34,084.02
Auditor	$ 62,610.00	9.50%	23.18%	$ 24,404.02
Budget Analyst	$ 58,645.00	11.00%	25.10%	$ 22,818.02
Chemist	$ 58,034.00	10.70%	24.15%	$ 22,573.62
Chief Financial Officer	$ 128,719.00	5.00%	25.42%	$ 50,847.62
Chief Information Officer	$ 120,691.00	5.35%	25.49%	$ 47,636.42
Clinical Laboratory Technologist	$ 51,079.00	12.60%	24.94%	$ 19,791.62
Cook	$ 35,513.00	18.10%	24.55%	$ 13,565.22
Custodian	$ 28,030.00	23.00%	24.32%	$ 10,572.02
Dentist	$ 116,541.00	5.50%	25.29%	$ 45,976.42
Director, Human Resources	$ 120,691.00	5.35%	25.49%	$ 47,636.42
Director, Parks and Recreation	$ 120,691.00	5.35%	25.49%	$ 47,636.42
Director, Public Works	$ 120,691.00	5.35%	25.49%	$ 47,636.42
Director, Social Services	$ 120,691.00	5.35%	25.49%	$ 47,636.42
Electrician	$ 46,263.00	13.90%	24.83%	$ 17,865.22
Engineering Geologist	$ 69,666.00	9.25%	25.18%	$ 27,226.42
Heavy Equipment Mechanic	$ 45,174.00	14.25%	24.84%	$ 17,429.62
Heavy Equipment Operator	$ 41,092.00	15.65%	24.72%	$ 15,796.82
Hydroelectric Plant Operator	$ 58,372.00	11.00%	24.98%	$ 22,708.82
Information Systems Technician	$ 39,187.00	16.40%	24.66%	$ 15,034.82
Laboratory Tech (Chem Analysis)	$ 40,684.00	15.80%	24.70%	$ 15,633.62
Licensed Vocational Nurse	$ 34,833.00	18.50%	24.59%	$ 13,293.22
Mid-Manager	$ 82,116.00	7.80%	25.12%	$ 32,206.42
Occupational Therapist	$ 46,535.00	13.75%	24.71%	$ 17,974.02
Office Assistant	$ 31,023.00	20.75%	24.42%	$ 11,769.22
Personnel Analyst	$ 58,645.00	11.00%	25.10%	$ 22,818.02
Pharmacist	$ 67,489.00	9.50%	25.04%	$ 26,355.62
Physician	$ 127,766.00	5.05%	25.49%	$ 50,466.42
Programmer Analyst	$ 61,638.00	10.45%	25.10%	$ 24,015.22
Psychiatrist	$ 127,766.00	5.05%	25.49%	$ 50,466.42
Psychologist	$ 69,394.00	9.25%	25.08%	$ 27,117.62
Public Safety Dispatcher	$ 44,222.00	14.50%	24.72%	$ 17,048.82
Registered Nurse	$ 63,747.00	10.10%	25.11%	$ 24,858.82
Research Scientist	$ 70,346.00	9.15%	25.16%	$ 27,498.42
Respiratory Care Practitioner	$ 42,453.00	15.15%	24.76%	$ 16,341.22
Social Worker -Masters Level	$ 48,576.00	13.25%	24.90%	$ 18,790.42
Stationary Engineer	$ 54,018.00	11.90%	24.95%	$ 20,967.22
Systems Software Specialist	$ 67,625.00	9.50%	25.09%	$ 26,410.02

*Based on CalPERS assumptions of actuarial salary growth

**Contribution required to equal State pension benefit (using rate of return on contribution of 6%)

***Age of entry is 35 with 20 years of service

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Retirement Projections at Age 60

Benchmark	Annual Salary Maximum*	Defined Contribution Amount ($10,000)	Defined Contribution Required (% of Salary)**	Annual Defined Benefit (2.314% @ Age 60)***
Accountant	$ 70,462.00	8.00%	31.87%	$ 39,836.69
Associate Civil Engineer	$ 86,057.00	6.40%	31.27%	$ 48,858.40
Associate Industrial Hygienist	$ 78,964.00	7.10%	31.78%	$ 44,755.10
Attorney	$ 104,304.00	5.40%	32.08%	$ 59,414.29
Auditor	$ 74,059.00	7.60%	31.86%	$ 41,917.55
Budget Analyst	$ 70,462.00	8.00%	31.87%	$ 39,836.69
Chemist	$ 72,261.00	7.75%	31.68%	$ 40,877.41
Chief Financial Officer	$ 154,658.00	3.65%	32.32%	$ 88,544.08
Chief Information Officer	$ 145,012.00	3.90%	32.36%	$ 82,963.87
Clinical Laboratory Technologist	$ 61,373.00	9.15%	31.64%	$ 34,578.70
Cook	$ 42,875.00	13.10%	31.28%	$ 23,877.61
Custodian	$ 33,678.00	16.65%	30.90%	$ 18,557.15
Dentist	$ 140,026.00	4.00%	32.03%	$ 80,079.46
Director, Human Resources	$ 145,012.00	3.90%	32.36%	$ 82,963.87
Director, Parks and Recreation	$ 145,012.00	3.90%	32.36%	$ 82,963.87
Director, Public Works	$ 145,012.00	3.90%	32.36%	$ 82,963.87
Director, Social Services	$ 145,012.00	3.90%	32.36%	$ 82,963.87
Electrician	$ 55,585.00	10.10%	31.54%	$ 31,230.35
Engineering Geologist	$ 83,705.00	6.70%	31.82%	$ 47,497.77
Heavy Equipment Mechanic	$ 54,277.00	10.04%	30.60%	$ 30,473.67
Heavy Equipment Operator	$ 49,373.00	11.35%	31.37%	$ 27,636.70
Hydroelectric Plant Operator	$ 70,135.00	8.00%	31.72%	$ 39,647.52
Information Systems Technician	$ 47,084.00	11.90%	31.31%	$ 26,312.52
Laboratory Tech (Chem Analysis)	$ 48,882.00	11.50%	31.46%	$ 27,352.66
Licensed Vocational Nurse	$ 41,852.00	13.40%	31.20%	$ 23,285.81
Mid-Manager	$ 98,664.00	5.70%	32.01%	$ 56,151.55
Occupational Therapist	$ 55,912.00	10.10%	31.73%	$ 31,419.52
Office Assistant	$ 37,275.00	15.10%	31.16%	$ 20,638.01
Personnel Analyst	$ 70,462.00	8.00%	31.87%	$ 39,836.69
Pharmacist	$ 81,089.00	6.95%	31.96%	$ 45,984.41
Physician	$ 153,513.00	3.65%	32.08%	$ 87,881.69
Programmer Analyst	$ 74,059.00	7.60%	31.86%	$ 41,917.55
Psychiatrist	$ 153,513.00	3.65%	32.08%	$ 87,881.69
Psychologist	$ 81,277.00	6.80%	31.34%	$ 46,093.17
Public Safety Dispatcher	$ 53,133.00	10.60%	31.60%	$ 29,811.86
Registered Nurse	$ 76,593.00	7.35%	31.89%	$ 43,383.47
Research Scientist	$ 84,522.00	6.65%	31.90%	$ 47,970.40
Respiratory Care Practitioner	$ 51,008.00	11.00%	31.44%	$ 28,582.55
Social Worker -Masters Level	$ 58,364.00	9.60%	31.52%	$ 32,838.00
Stationary Engineer	$ 64,904.00	8.65%	31.68%	$ 36,621.39
Systems Software Specialist	$ 81,252.00	6.90%	31.79%	$ 46,078.71

*Based on CalPERS assumptions of actuarial salary growth

**Contribution required to equal State pension benefit (using rate of return on contribution of 6%)

***Age of entry is 35 with 20 years of service

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Retirement Projections at Age 65

Benchmark	Annual Salary Maximum*	Defined Contribution Required (% of Salary)**	Annual Defined Benefit (2.5% @ Age 65)***
Accountant	$ 82,681.00	27.36%	$ 60,810.78
Associate Civil Engineer	$ 104,296.00	27.73%	$ 77,022.03
Associate Industrial Hygienist	$ 87,117.00	25.98%	$ 64,137.78
Attorney	$ 124,744.00	27.71%	$ 92,358.03
Auditor	$ 86,570.00	27.08%	$ 63,727.53
Budget Analyst	$ 80,560.00	26.95%	$ 59,220.03
Chemist	$ 85,616.00	27.41%	$ 63,012.03
Chief Financial Officer	$ 183,241.00	27.93%	$ 136,230.78
Chief Information Officer	$ 171,713.00	28.07%	$ 127,584.78
Clinical Laboratory Technologist	$ 72,715.00	27.47%	$ 53,336.28
Cook	$ 50,556.00	27.17%	$ 36,717.03
Custodian	$ 40,018.00	27.08%	$ 28,813.53
Dentist	$ 166,386.00	27.81%	$ 123,589.53
Director, Human Resources	$ 171,813.00	28.09%	$ 127,659.78
Director, Parks and Recreation	$ 171,813.00	28.09%	$ 127,659.78
Director, Public Works	$ 171,813.00	28.09%	$ 127,659.78
Director, Social Services	$ 171,813.00	28.09%	$ 127,659.78
Electrician	$ 65,858.00	27.23%	$ 48,193.53
Engineering Geologist	$ 99,175.00	27.44%	$ 73,181.28
Heavy Equipment Mechanic	$ 65,241.00	27.68%	$ 47,730.78
Heavy Equipment Operator	$ 58,198.00	26.95%	$ 42,448.53
Hydroelectric Plant Operator	$ 88,098.00	29.19%	$ 64,873.53
Information Systems Technician	$ 55,786.00	27.23%	$ 40,639.53
Laboratory Tech (Chem Analysis)	$ 57,470.00	27.03%	$ 41,902.53
Licensed Vocational Nurse	$ 49,587.00	27.17%	$ 35,990.28
Mid-Manager	$ 116,898.00	27.67%	$ 86,473.53
Occupational Therapist	$ 65,895.00	27.25%	$ 48,221.28
Office Assistant	$ 43,911.00	26.97%	$ 31,733.28
Personnel Analyst	$ 83,485.00	27.33%	$ 61,413.78
Pharmacist	$ 96,076.00	27.63%	$ 70,857.03
Physician	$ 181,885.00	27.72%	$ 135,213.78
Programmer Analyst	$ 87,746.00	27.46%	$ 64,609.53
Psychiatrist	$ 181,885.00	27.72%	$ 135,213.78
Psychologist	$ 98,787.00	27.70%	$ 72,890.28
Public Safety Dispatcher	$ 62,953.00	27.38%	$ 46,014.78
Registered Nurse	$ 90,749.00	27.41%	$ 66,861.78
Research Scientist	$ 99,663.00	27.58%	$ 73,547.28
Respiratory Care Practitioner	$ 60,435.00	27.36%	$ 44,126.28
Social Worker -Masters Level	$ 69,151.00	27.36%	$ 50,663.28
Stationary Engineer	$ 76,899.00	27.39%	$ 56,474.28
Systems Software Specialist	$ 96,269.00	27.69%	$ 71,001.78

*Based on CalPERS assumptions of actuarial salary growth

**Contribution required to equal State pension benefit (using rate of return on contribution of 6%)

***Age of entry is 35 with 20 years of service

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