Total (000's)	2,094,610
PERS - Tiers 1, 2 & 3 Projected Annual Payment Towards Past Service Cost
Payment Limited to Average System Past Service Rate
		Projected Limited Past Service Costs
		2003	2004	2005	2006	2007	2008	2009	2010	2011	2012	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028
101	Alaska, State of	-	-	27,984,459	61,990,224	93,203,222	93,432,706	89,697,907	85,959,795	82,011,902	78,011,740	73,848,739	69,614,833	65,432,375	60,954,188	56,502,175	52,110,251	47,705,581	43,334,096	39,019,010	34,883,678	31,032,388	27,388,216	23,976,007	10,951,901	7,523,527	2,469,795
102	Southwest Region School District	-	-	82,560	153,974	147,500	141,593	135,933	130,268	124,285	118,223	111,914	105,498	99,160	92,373	85,626	78,971	72,296	65,671	59,132	52,865	47,028	41,506	36,335	31,898	22,196	7,286
103	Annette Island School District	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
104	Bering Strait School District	-	-	228,363	237,052	227,085	217,990	209,276	200,555	191,344	182,011	172,298	162,420	152,662	142,214	131,827	121,580	111,303	101,104	91,036	81,388	72,402	63,900	55,939	49,108	42,972	20,154
105	Chatham School District	-	-	18,833	41,719	62,724	68,025	66,203	64,221	62,026	59,671	57,107	54,392	51,600	48,486	45,298	42,081	38,776	35,433	32,079	28,822	25,749	22,806	19,950	7,370	5,063	1,662
106	Alaska Municipal League	-	-	9,643	21,362	32,118	34,832	33,899	32,884	31,760	30,554	29,241	27,851	26,421	24,827	23,195	21,547	19,855	18,144	16,426	14,758	13,185	11,678	10,215	3,774	2,593	851
107	Valdez, City of	-	-	183,688	406,899	611,778	601,959	577,896	553,813	528,378	502,606	475,785	448,507	421,561	392,709	364,026	335,731	307,353	279,188	251,388	224,745	199,932	176,454	154,470	71,887	49,384	16,212
108	Juneau Borough School District	-	-	323,413	716,413	940,187	902,533	866,456	830,347	792,211	753,571	713,357	672,459	632,058	588,800	545,795	503,370	460,822	418,595	376,912	336,966	299,764	264,562	231,601	126,570	86,948	28,543
109	Matanuska-Susitna Borough	-	-	341,624	756,753	746,877	716,965	688,306	659,621	629,326	598,631	566,686	534,196	502,102	467,738	433,575	399,873	366,073	332,528	299,416	267,683	238,130	210,166	183,982	133,697	91,844	30,150
110	Matanuska-Susitna Borough School District	-	-	712,093	1,577,403	1,556,818	1,494,468	1,434,729	1,374,938	1,311,791	1,247,808	1,181,220	1,113,498	1,046,599	974,970	903,759	833,510	763,057	693,134	624,114	557,969	496,367	438,078	383,499	278,682	191,444	62,846
111	Anchorage School District	-	-	2,702,043	5,985,475	8,292,167	7,960,066	7,641,878	7,323,406	6,987,063	6,646,266	6,291,596	5,930,886	5,574,558	5,193,036	4,813,743	4,439,570	4,064,311	3,691,879	3,324,253	2,971,940	2,643,827	2,333,359	2,042,653	1,057,462	726,435	238,471
112	Copper River School District	-	-	40,626	89,994	88,820	85,263	81,854	78,443	74,840	71,190	67,391	63,527	59,711	55,624	51,561	47,553	43,534	39,545	35,607	31,833	28,319	24,993	21,879	15,899	10,922	3,586
113	University of Alaska	-	-	4,321,148	9,572,061	10,084,494	9,680,611	9,293,647	8,906,339	8,497,296	8,082,837	7,651,506	7,212,829	6,779,483	6,315,495	5,854,220	5,399,170	4,942,800	4,489,868	4,042,780	3,614,316	3,215,282	2,837,707	2,484,167	1,691,109	1,161,726	381,367
115	Kenai, City of	-	-	180,726	400,338	555,911	533,647	512,315	490,965	468,416	445,569	421,792	397,610	373,721	348,144	322,716	297,631	272,474	247,506	222,860	199,240	177,244	156,430	136,941	70,728	48,588	15,950
116	Fairbanks North Star Borough	-	-	608,400	1,255,544	1,202,753	1,154,583	1,108,431	1,062,237	1,013,452	964,020	912,577	860,257	808,572	753,234	698,219	643,946	589,516	535,496	482,173	431,071	383,479	338,446	296,281	238,101	163,566	53,695
117	Fairbanks North Star Borough School District	-	-	887,718	1,966,444	2,126,624	2,041,453	1,959,850	1,878,174	1,791,915	1,704,513	1,613,554	1,521,046	1,429,661	1,331,815	1,234,541	1,138,580	1,042,341	946,826	852,544	762,189	678,041	598,417	523,862	347,414	238,660	78,346
118	Denali Borough School District	-	-	24,032	53,235	80,039	86,803	84,478	81,949	79,148	76,142	72,871	69,407	65,844	61,871	57,802	53,697	49,480	45,215	40,888	36,555	32,519	28,700	25,124	9,405	6,461	2,121
120	Sitka, City and Borough	-	-	269,400	596,765	897,245	873,000	838,103	803,176	766,288	728,912	690,015	650,455	611,375	569,533	527,935	486,898	445,743	404,897	364,579	325,940	289,955	255,905	224,023	105,431	72,427	23,776
121	Chugach School District	-	-	7,004	15,514	23,325	25,297	24,619	23,882	23,066	22,190	21,236	20,227	19,187	17,874	16,568	15,280	13,989	12,707	11,442	10,229	9,100	8,031	7,030	2,741	1,883	618
122	Ketchikan Gateway Borough	-	-	129,845	287,628	341,021	327,363	314,277	301,180	287,347	273,332	258,746	243,911	229,257	213,567	197,968	182,580	167,147	151,831	136,712	122,223	108,729	95,961	84,005	50,816	34,908	11,460
123	Soldotna, City of	-	-	89,903	199,151	240,183	230,563	221,347	212,123	202,380	192,509	182,236	171,788	161,467	150,416	139,430	128,592	117,723	106,935	96,287	86,082	76,578	67,586	59,165	35,184	24,170	7,935
124	Iditarod Area School District	-	-	44,249	98,019	101,582	97,513	93,615	89,714	85,594	81,419	77,074	72,655	68,290	63,616	58,970	54,386	49,789	45,227	40,723	36,407	32,388	28,584	25,023	17,317	11,896	3,905
125	Kuspuk School District	-	-	63,356	122,565	117,412	112,710	108,204	103,695	98,933	94,107	89,085	83,978	78,932	73,530	68,160	62,862	57,548	52,275	47,069	42,081	37,435	33,039	28,923	24,795	17,033	5,592
126	Juneau, City & Borough of	-	-	950,284	2,105,036	3,164,953	3,090,281	2,966,752	2,843,115	2,712,538	2,580,233	2,442,542	2,302,506	2,164,172	2,016,056	1,868,806	1,723,543	1,577,859	1,433,272	1,290,551	1,153,775	1,026,394	905,863	793,005	371,900	255,481	83,868
128	Kodiak, City of	-	-	201,730	446,866	671,869	656,478	630,237	603,972	576,233	548,127	518,877	489,129	459,742	428,277	396,996	366,138	335,190	304,475	274,156	245,100	218,040	192,435	168,461	78,948	54,234	17,804
129	Fairbanks, City of	-	-	208,345	461,519	693,900	752,540	732,387	710,453	686,177	660,117	631,753	601,721	570,832	536,388	501,116	465,527	428,967	391,989	354,884	318,854	284,857	252,301	220,699	81,537	56,013	18,388
131	Wasilla, City of	-	-	109,789	161,952	155,142	148,929	142,976	137,017	130,724	124,348	117,713	110,964	104,297	97,159	90,063	83,062	76,041	69,073	62,195	55,603	49,465	43,656	38,217	33,550	29,358	9,690
132	Skagway, City of	-	-	47,872	97,127	93,044	89,317	85,747	82,173	78,399	74,576	70,596	66,548	62,550	58,269	54,013	49,815	45,604	41,425	37,300	33,347	29,665	26,182	22,920	18,735	12,870	4,225
133	Sitka Borough School District	-	-	58,833	130,326	195,947	212,506	206,815	200,621	193,766	186,407	178,397	169,917	161,194	151,468	141,507	131,458	121,134	110,692	100,214	90,039	80,235	70,813	61,991	23,025	15,817	5,192
134	Palmer, City of	-	-	84,706	187,638	272,645	261,726	251,264	240,793	229,734	218,528	206,867	195,007	183,291	170,746	158,275	145,973	133,634	121,389	109,301	97,717	86,929	76,721	67,162	33,150	22,773	7,476
135	Wrangell, City of	-	-	92,458	204,809	307,933	306,369	294,122	281,865	268,920	255,803	242,152	228,269	214,555	199,871	185,272	170,871	156,428	142,094	127,945	114,385	101,756	89,807	78,618	36,184	24,857	8,160
136	Bethel, City of	-	-	59,348	56,743	54,357	52,180	50,094	48,007	45,802	43,568	41,243	38,878	36,543	34,042	31,555	29,102	26,643	24,201	21,791	19,482	17,331	15,296	13,390	11,755	10,286	8,963
137	Valdez City School District	-	-	62,099	137,559	192,048	184,357	176,988	169,612	161,822	153,929	145,715	137,361	129,108	120,272	111,487	102,821	94,130	85,505	76,990	68,831	61,232	54,041	47,308	24,303	16,695	5,481
138	Hoonah City School District	-	-	9,943	22,025	33,116	35,914	34,952	33,905	32,747	31,503	30,150	28,716	27,242	25,598	23,915	22,217	20,472	18,707	16,936	15,217	13,594	12,041	10,533	3,891	2,673	878
139	Nome, City of	-	-	81,874	181,366	199,255	191,275	183,629	175,977	167,895	159,706	151,183	142,515	133,953	124,785	115,671	106,680	97,663	88,713	79,880	71,414	63,529	56,069	49,084	32,042	22,012	7,226
140	Kotzebue, City of	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
141	Galena City School District	-	-	101,725	97,259	93,169	89,438	85,863	82,284	78,505	74,676	70,691	66,638	62,635	58,348	54,086	49,882	45,666	41,481	37,351	33,392	29,706	26,217	22,951	20,148	17,631	9,819
143	Petersburg, City of	-	-	127,658	282,784	425,169	460,034	441,645	423,239	403,801	384,106	363,608	342,762	322,169	300,119	278,199	256,575	234,887	213,364	192,117	171,756	152,794	134,851	118,050	49,960	34,320	11,267
144	Bristol Bay Borough	-	-	53,333	91,652	87,798	84,282	80,913	77,541	73,980	70,371	66,616	62,797	59,024	54,985	50,969	47,007	43,033	39,090	35,198	31,467	27,993	24,706	21,628	18,987	14,338	4,707
145	North Slope Borough	-	-	1,388,903	1,327,927	1,272,092	1,221,145	1,172,332 </