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� . �, , Exhibit 2 - Page 3 <br /> IMRF Retirement Incentive Window Program <br /> Actuarial Analysis for <br /> 03340 - CITY OF DECATUR <br /> (Regular Members) <br /> Summary of Valuation Results <br /> Window Period: O1/O1/2004 Through O1/O1/2005 <br /> IMRF COSTS <br /> 1. Additional Liability Created By Window $ 2,356,987 <br /> 2. First Year Increase in Employer Contribution to IMRF based o <br /> indicated amortization of liability increase <br /> a. 5 years $ 519,103 <br /> b. 6 years $ 439,089 <br /> c. 7 years $ 381,989 <br /> d. 8 years $ 339,208 <br /> e. 9 years $ 305,979 <br /> f. 10 years $ 279,433 <br /> 8/3/2003-9:58:19 PM 03340 V03.0 -4- <br />