Sarasota County, Florida Schedule of Proportionate Share of Net Pension Liability Florida Retirement System Pension Plan 2015 2016 2017 Proportion of the Net Pension Liability (Asset) 0.808027243% 0.878690558% 0.888961370% Proportionate Share of the Net Pension Liability (Asset) $ 104,367,556 221,870,057 $ $ 262,948,809 Covered Payroll* $ 189,660,020 190,823,204 $ $ 206,669,464 Proportionate Share of the Net Pension Liability (Asset) as a Percentage of Its Covered Payroll 55.03% 116.27% 127.23% Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 92.00% 84.88% 83.89% *Covered payroll represents pensionable wages of all FRS participants in the traditional FRS pension plan and in the FRS investment plan as of the measurement date. Note: Information is required to be presented for 10 years. However, until a full 10-year trend is compiled, the County will present information for only those years for which information is available. 164
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