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CITY OF RAMSEY <br />OTHER POST -EMPLOYMENT BENEFITS PLAN <br />SCHEDULE OF FUNDING PROGRESS <br />Unfunded Unfunded <br />Actuarial Actuarial Actuarial Actuarial Liability as a <br />Valuation Accrued Value of Accrued Funded Covered Percentage of <br />Date Liability Plan Assets Liability Ratio Payroll Payroll <br />January 1, 2012 $ 539,281 $ - $ 539,281 0.00% $ 4,555,326 11.84% <br />January 1, 2014 $ 463,871 $ - $ 463,871 0.00% $ 4,344,941 10.68% <br />January 1, 2016 $ 368,949 $ - $ 368,949 0.00% $ 5,019,000 7.35% <br />100 <br />