Thanks to so many of you that responded.  I have summarized the results.  Please take 
some time to review the remarks, many individuals took quite some time to elaborate on 
their experience and process.  Sheet 1 is condensed so it prints straight across on 
legal size paper.  Sheet 2 is the original entry data.

Frances Medema
Policy Analyst
League of California Cities
1400 K Street Suite 400
Sacramento, CA 95814
phone: 916/658-8218
fax:       916/658-8240
email:    [EMAIL PROTECTED]

Retirementbenefits.xls

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