mr. brasalton introduced we are addressing the two different pieces. this first slide here, slide 2, really the main thing i want to draw from that is the term ology we adopted to address the two groups. we are referring to the post 96 retirees and the group of members who worked after november 6, 1996. and the pre-97 retirees is the group retiring before november 6, 1996. um, the determinations necessitate the restoration of the 201 3 and 14 supplemental colas and because of the timing for those two different groups we suggest the post 96 retirees should be reflected in the 2016 evaluation and pre-97 retiree impact will not be reflected until the 17 evaluations. we will show the impacts of both but are focus said on decisions for the 2016 evaluation right now. the rational for superating them is the timing of the decisions and under gas be for example, we are required to recognize the plan as it was in effect and understood on june 30, 2016 and since the boards determination was after that date, we would not recognize it as of 6-30-16. here this table

mr. brasalton introduced we are addressing the two different pieces. this first slide here, slide 2, really the main thing i want to draw from that is the term ology we adopted to address the two groups. we are referring to the post 96 retirees and the group of members who worked after november 6, 1996. and the pre-97 retirees is the group retiring before november 6, 1996. um, the determinations necessitate the restoration of the 201 3 and 14 supplemental colas and because of the timing for those two different groups we suggest the post 96 retirees should be reflected in the 2016 evaluation and pre-97 retiree impact will not be reflected until the 17 evaluations. we will show the impacts of both but are focus said on decisions for the 2016 evaluation right now. the rational for superating them is the timing of the decisions and under gas be for example, we are required to recognize the plan as it was in effect and understood on june 30, 2016 and since the boards determination was after that date, we would not recognize it as of 6-30-16. here this table