Sarasota County, Florida Schedule of Proportionate Share of Net Pension Liability Health Insurance Subsidy 2015 2016 Proportion of the Net Pension Liability (Asset) 0.614054079% 0.632557403% Proportionate Share of the Net Pension Liability (Asset) $ 62,623,856 $ 73,721,944 Covered Payroll* Proportionate Share of the Net Pension Liability (Asset) as a Percentage of Its Covered Payroll Plan Fiduciary Net Position as a Percentage of the Total Pension Liability $ 189,660,020 33.02% 0.50% $ 190,823,204 38.63% 0.97% *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. 160
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