Status Report on Local Government Pension Plans: A Summary and Analysis of 2012 Municipal Pension Plan Data Based on the January 1, 2013, Actuarial Valuation Reports Submitted Pursuant to Act 205 of 1984 and 2011 County Pension Plan Data Based on the January 1, 2012, Actuarial Valuation Reports Submitted Pursuant to Act 293 of 1972

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