09. Resolution 5539 - Montana VEBA ParticipationCharles A. Harball Office of City Attorney
City Attorney 201 First Avenue East
P.O. Box 1997
Kalispell, MT 59903-1997
TO: Mayor Tammi Fisher
and Kalispell City Council
FROM: Charles Harball, City Attorney
Jane Howington, City Manager
Tel 406.758.7709
Fax 406.758.7771
charball@kalispell.com
SUBJECT: Resolution No. 5539 — a Resolution Authorizing the City to
Participate in the Montana VEBA HRA
MEETING ATE: December 5, 2011— Regular Council Meeting
BACKGROUND: The City Manager formed a study group to look into the issue of sick
time use by city employees. Upon considerable discussion and research a report was
issued and is attached hereto. As a part of this study it is recommended that the City
authorize the participation in the Montana Voluntary Employees' Beneficiary
Association Health Reimbursement Account as this would provide incentive for
employees to preserve their sick time as well as provide a cost savings to the City. The
Montana VEBA HRA will accept the City of Kalispell for participation upon passage of
this resolution and upon the execution of a State of Montana Health Reimbursement
Account and Trust Employer Adoption Agreement. Employees who elect to participate in
the program may receive, upon taking leave of their employment with the City, their
statutory portion of accrued sick leave tax free. The City's contribution to the tax
liability is likewise reduced.
RECOMMENDATION: That City Council give consideration to and pass Resolution
No. 5539.
FISCAL IMPACTS: The city staff is anticipating some cost savings to the city to be
realized from this action.
Respectfully submitted,
Charles Harba 1, City Attorney 'Jane Howington, City Mana er
A RESOLUTION AUTHORIZING THE CITY OF KALISPELL TO PARTICIPATE IN THE
STATE OF MONTANA VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION HEALTH
REIMBURSEMENT ACCOUNT PROGRAM ALSO KNOWN AS "MONTANA VEBA HRA"
WHEREAS, Section 501(c)(9) of the Internal Revenue Code authorizes the creation of a Voluntary
Employees' Beneficiary Association which is a tax-exempt health and welfare trust and such
trust is authorized to provide benefits to members including a self -insured medical
reimbursement plan as authorized in Internal Revenue Section 105; and
WHEREAS, the State of Montana Department of Administration has established such plan known as
"The State of Montana Voluntary Employees' Beneficiary Association Health
Reimbursement Account" also known as "MONTANA VEBA HRA"; and
WHEREAS, the MONTANA VEBA HRA will accept for participation eligible Employers who properly
complete a State of Montana Health Reimbursement Account and Trust Employer Adoption
Agreement, and who agree to abide by the terms of such agreement and to the terms of the
MONTANA VEBA HEALTH REIMBURSEMENT ACCOUNT and Trust.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF KALISPELL AS
FOLLOWS:
SECTION I. Effective January 1, 2012, the City of Kalispell, Montana hereby elects to
participate in the State of Montana Voluntary Employee Beneficiary Association
Health Reimbursement Account as presently constituted or hereafter amended and
hereby makes the plan available to eligible employees.
SECTION II. The Plan will be funded by City of Kalispell, Montana contributions. Non -
represented employees shall qualify for participation for such contributions upon
adoption of this resolution. Represented employees shall qualify for participation
when collective bargaining agreements or memorandums of understanding provide
for such contributions.
SECTION III. The proper officers of the City of Kalispell, Montana are authorized and directed to
take such actions as are necessary to effectuate this resolution.
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF THE CITY
OF KALISPELL, THIS 5TH DAY OF DECEMBER, 2011.
Tammi Fisher
Mayor
ATTEST:
Theresa White
City Clerk
November1
Committee Members:
Terry Mitton, Denise Michel, Chairpersons
Craig Fischer, Tim Gaston, Kalispell Fire Department
Brett Corbett, Doug Overman, Kalispell Police Department
Mike Nicholson, Mike Hall, AFSCME
Terri Loudermilk, Rick Wills, City Administration
Roger Nasset, Bill Shaw, City Department Directors
Richard Hickel, Charles Harball, Legal Department
BACKGROUND
Paid sick leave is a significant benefit to public employees. But, accompanying
that benefit is the potential for abuse. By law, public employees in Montana who work a
standard schedule of 2,080 hours (52 weeks x 40 hours per week) earn 96 hours of sick
leave per year. M.C.A. §2-18-618(1). For public employees scheduled more than 2,080
hours (such as city firefighters), sick leave accruals are increased on a commensurate
basis.
Unscheduled absences, often termed absenteeism, is associated with lower levels
of productivity, particularly in organizations which are labor intensive. According to the
city's general fund budget for FY 2011, personal services account for 78% of all
expenditures. Many city positions do not lend themselves to vacancies, even on a
temporary basis. When an unscheduled leave occurs in a mandatory post, another worker
must be scheduled to fill that position. This leads to managerial inefficiency and
additional costs associated with scheduling replacement workers. The problems and
costs are exacerbated when collective bargaining agreements place limitations on
management's ability to shift workers to another schedule, or when an employee's
scheduled work time exceeds 40 hours and the city incurs overtime costs. National
studies have shown that approximately 60% of all sick leave usage is due to avoidable
reasons such as to have a day off, to attend a social event, to sleep in, or for various other
reasons. (Careers, 2004; Rhodes & Steers, 1990).
SICK LEAVE COMMITTEE REPORT 11-29-2011
Page 2 of 7
STATEMENT OF THE PROBLEM
The city has struggled with the problem of absenteeism for several years. In an
internal study conducted in 2009 at the request of the City Manager, it was discovered
that the average city employee had used 9.5 days (nearly 77 hours) of his allotted sick
leave in the previous year. One-third of all city employees had used more than their 12
allotted sick leave days in the previous year. In August of this year, a review of the
overall sick leave usage by current employees revealed that the average city employee
used 52% of all accrued sick leave. More than one out of eight employees had used more
than 90% of their accrued sick leave. This group tends to be employees who have been
employed with the city for 5 years or more. Conversely, a similar percentage of current
employees have used less than 10% of their accrued sick leave. This group tends to be
those who have been employed by the city for less than 5 years.
State law provides that a public employee who terminates his employment with an
agency is entitled to a "lump -sum payment equal to one-fourth of the pay attributed to the
accumulated sick leave." M.C.A. §2-18-618(6). As the data shows, this incentive is not
totally effective in deterring sick leave usage. The current policy results in a "fairness"
disparity between those who use sick leave at a high rate versus those who do not. While
the high users are receiving the benefit of up to 100% of their sick leave accruals, those
who do not abuse sick leave benefits are receiving only 25% of the value of their sick
leave. In addition, for those employees who have been vigilant in accruing sick leave,
when those employees leave, their sick leave payouts are not always budgeted for. This
may lead to a situation where the city department impacted by the termination struggles
to find sufficient funds in its budget to satisfy the payout.
SICK LEAVE COMMITTEE REPORT 1 I-29-201 I
Page 3 of 7
Both the city's personnel policies and state law prohibit sick leave abuse. Under
section 60-2 of the City's Personnel Manual, sick leave abuse is defined and provides
potential sanctions as provided by state law. M.C.A. §2-18-618(8). However, it is
exceedingly difficult and would be very expensive to effectively monitor and police sick
leave abuse. For example, if the city required a doctor's certification for sick leave
usage, this will negatively impact the city's overall health insurance experience rating.
The City may be required to pay for the cost of an employee's examination needed to
confirm the existence of a medical condition. Alternatively, it could necessitate the use
of covert surveillance to determine if an employee is engaging in activities inconsistent
with his or her claims of illness or injury. Regardless of the method selected, building a
case for sick leave abuse which could form a basis for disciplinary action against the
employee would be time-consuming and costly to the city. Further, studies have shown
that applying a strict disciplinary system to absenteeism has not been linked to
improvement in attendance. (Educational Research Service, 1980; Mowday, et al., 1982;
Nicholson, et al., 1976)
Conversely, numerous studies have shown that providing incentives are effective
in reducing absenteeism. (Mowday, et al., 1982)
THE SICK LEAVE INCENTIVE COMMITTEE
In July 2011, City Manager Jane Howington assembled a committee of current
city employees to examine the sick leave usage problem and to recommend solutions.
Ms. Howington asked the committee to address two issues related to sick leave:
How may the city's overall sick leave usage rate be reduced?
SICK LEAVE COMMITTEE REPORT 11-29-2011
Page 4 of 7
2. How may an incentive program be structured in a manner which would
mitigate the unexpected budget impact to the city when a long-time employee retires with
a high number of accrued hours of sick leave?
The committee was comprised of representatives of the three labor unions for the
unionized city personnel, representatives from city administration, director
representatives, and legal staff. Committee members met periodically from August
through November 2011. Members discussed various proposals addressing the two basic
issues and were asked to solicit feedback from co-workers on these proposals in order to
provide employee "buy -in" to the final committee recommendation. Eventually, the
committee arrived at a consensus proposal for consideration by the City Council.
THE SICK LEAVE COMMITTEE RECOMMENDATION
It was the committee's determination that a two -pronged approach to address the
issues presented would be the most effective. The first prong involves the use of
immediate rewards or incentives designed to reduce absenteeism in the short-term. The
committee recommends that an employee who worked a calendar quarter without using
any sick leave would be entitled to 8 hours of paid time off (PTO), for a potential total of
32 hours per year. The employee would have the option of either taking the time off,
subject to the prior approval of the department supervisor, or at the conclusion of the
year, receiving the equivalent value in cash, subject to the normal payroll deductions.
Regardless, the employee would not be allowed to accrue the PTO beyond the year it was
earned.
SICK LEAVE COMMITTEE REPORT 11-29-2011
Page 5 of 7
The second prong involves a long-term incentive which it is believed would be
effective in curbing sick leave usage as an employee approaches his or her retirement. In
order to reduce the temptation to use sick leave at an accelerated rate as retirement looms,
the city would implement a plan which would allow a percentage of the employee's
overall accrued sick leave to be placed into a private investment account at the time of
retirement. This type of plan, known as a "Voluntary Employees' Beneficiary
Association" or VEBA, is permitted to be set up under state law. M.C.A. §2-18-1311.
The employee would be allowed to place his or her normal 25% payout of unused sick
leave, tax-free, into a special investment account which may then be used to pay post -
retirement health care expenses, including health insurance costs. In order to provide
additional incentive for the employee to provide advance notice of his or her planned
retirement, the city would provide a dollar -for -dollar match to the employee's VEBA
account, such that he or she would potentially receive up to a 50% payout of his or her
unused sick leave. The actual cost to the city and to the employee would be reduced
somewhat, since the payout would be exempt from the usual payroll expenses which are
currently assessed to lump -sum distributions at retirement.
It should be noted that providing a reasonable estimate of the cost of these
incentives may be possible only after assessing their effectiveness. What we do know is
that city employees use approximately 52% of their sick leave. The current system which
provides for a 25% payout to the employee at the time of termination is not effective to
deter sick leave usage for many employees. Many will opt to call in sick since in doing
so, they reap the benefit of 100% of their sick leave accruals. The temptation to utilize
sick leave only increases as the employee approaches his or her retirement.
SICK LEAVE COMMITTEE REPORT 11-29-2011
Page 6 of 7
It is the committee's belief that the effectiveness of this program may only be
determined after it has been implemented for at least three years. At that time, the city
would be able to determine if there was an appreciable drop in the overall sick leave
usage rate.
The committee however recognizes the complexity and controversy of adopting
both the first and second prongs as noted at this time and therefore are only respectfully
recommending adoption of the second prong related a long-term incentive and VEBA's.
SICK LEAVE COMMITTEE REPORT 11-29-2011
Page 7 of 7
Montana VEBA HRA Summary of Benefits
A tax-free health reimbursement arrangement for Montana public entity
❑ $300,000 Growing Cost
Public retirees everywhere are struggling to cope with the
soaring cost of post -employment healthcare. The average
public employee and spouse retiring today at age 60 will
likely spend over$300,000 of their own money in out-of-
pocket healthcare expenses and premiums during their
retirement years.
❑ Your best source of help
Montana VEBA HRA is a tax-free health reimbursement
account (HRA), or as technically defined by the IRS, a health
reimbursement arrangement (HRA). Your Montana VEBA
HRA account can be used to pay or reimburse qualified out-
of-pocket healthcare costs and premiums for yourself, your
spouse, and your qualified children and dependents.
❑ What does "tax-free" really mean?
Unlike your tax -deferred investments (IRAs, 457s, etc.) where
contributions are subject to Social Security and Medicare
taxes, and state and federal income taxes are merely
postponed until you make withdrawals, your Montana VEBA
HRA account is exempt from all of these taxes. All
contributions, earnings, and withdrawals are 100% tax-free!
You could save up to $400 or more in taxes for every $1,000
contributed to the Montana VEBA HRA plan.
❑ Tax-free Contributions
Tax-free funding of a Montana VEBA HRA account through
your employer could come from a variety of sources. Below
are the most common:
1. Lump sum cash outs at retirement (i.e. sick leave,
vacation, etc.) and
2. Mandatory employee contributions (no individual
elections permitted)
i ax savings are approximate.
❑ Tax-free Investments
Your Montana VEBA HRA plan offers nine investments funds:
Marshall Money Market; Vanguard Short -Term Bond Index
Fund; Vanguard Long -Term Bond Index Fund; Vanguard
Institutional Index Fund; Federated Capital Appreciation
Fund; Federated Kaufmann Fund; American Century Strategic
N.eaath Remht�rs•-m _nt Accow.rr
state agency employees
Allocation Conservative Fund; American Century Strategic
Allocation Moderate Fund; and American Century Strategic
Allocation Aggressive Fund. You can self -direct the
investment of your account among any one or all of these
funds. Also, you can change your investment fund allocation
as often as once a month.
Sta Ling -
Age"
IVlonthlyVEBA'fIRA";
'Contribution
Account talg at
25
$100
$148,856
35
$100
$ 81,870
45
$100
$ 40,746
55
$100
$ 15,499
z Based on average annualized earnings of 5.00%
❑ Tax-free Withdrawals
Once becoming claims eligible, you can file claims to pay or
reimburse qualified out-of-pocket healthcare expenses and
premiums at any time. Qualified premiums and expenses are
defined by Internal Revenue Code Section 213(d) and cannot
be reimbursed from any other source. It's easy to file a claim.
Claims are paid weekly by the third -party administrator,
REHN & ASSOCIATES.
❑ Survivor Benefit
If you pass away, IRS rules provide that remaining funds in
your account may continue to be used by your surviving
spouse and qualified children and dependents to reimburse
eligible health care expenses and premiums. If you have no
eligible survivors remaining, funds will be forfeited and
redistributed per the terms of the Plan Document.
❑ Group Adoption
A decision from each employee group is necessary to
adopt/renew VEBA HRA plan participation for the following
calendar year. Typically, interested employee groups make a
decision by conducting a group vote in the fall.
❑ Enrollment
When your employee group adopts the VEBA HRA plan and
you become eligible to participate, you will be asked to
complete an Enrollment Form and submit it to human
resources/benefits department. All employee group
members defined as eligible must participate per IRS rules.
❑ More Information
To learn more, contact State of Montana Department of
Administration at (406) 444-3745 or visit
www.montanaveba.org.
MT06B (12-10)
a
He-ralth Reimbursement Account
_ _ :: _.- -
This is the State of Montana's VEBA Health Reimbursement Account or "Montana VEBA HRA." The
Montana VEBA HRA is a pre -retirement and post -retirement health reimbursement plan.
•
VEBA stands for "Voluntary Employees' Beneficiary Association" and is a tax-exempt trust authorized
by Internal Revenue Code Section 501(c)(9). The tax objectives of this type of plan are to enable your
employer to make tax-free deposits on your behalf to the Plan, to credit your account with tax-free
investment earnings, and to enable you to obtain tax-free reimbursements for your qualified medical
expenses and insurance premium payments.
Montana VEBA HRA contributions will not be reported on your W-2. You do not report Montana VEBA
HRA contributions, earnings, or benefit payments on your individual 1040 federal income tax form.
r . .. r •;1 1 1 1 i ii:q1:11III s • 11111
Employees from State, City, County, University System and K-12 Public Entities in Montana. These
employees, both represented and non -represented, may be eligible for contributions when bargaining
agreements, employer policy, or applicable resolution(s) are amended to provide for such contributions.
A Montana VEBA HRA account produces a source of funds to pay for the cost of health care expenses
for you, your spouse, and your qualified dependents. A Montana VEBA HRA account may be used to
pay qualified pre or post retirement medical, dental, or vision out-of-pocket expenses (deductibles, co -
payments, co-insurance, etc.), plus premiums for post retirement medical, dental, or vision insurance,
Medicare Part B, Medicare supplement plans, and tax -qualified long term care insurance premiums.
" . .
Probably over $150,000! If you and your spouse retire at age 60, purchase medical and dental
insurance, spend $500 per year on non -covered expenses such as co -pays, deductibles, vision care,
etc., and your costs grow by only 3% per year, you will need $162,393. If medical costs continue to
increase at current levels, you will need over $500,000!
"Is the Montana VEBA HRA the best vehicle for me to save for retiree health care?"
As with any financial planning, we encourage employees to consult with a professional regarding your
individual circumstances. However, the tax advantages offered by this program may be very attractive
to you. The Montana VEBA HRA is tax-free, while 403(b)s, 457 plans, IRA's, etc. are tax -deferred,
meaning you pay tax on them when you withdraw the funds. If you save $200 per month in a Montana
VEBA HRA account for 10 years and earn 5%, you will have a tax-free balance of $31,000 at
retirement!
MT02B 2104
�� � •� 1. ';tea ar� x�� �;+� '".� . �.; �.
The primary source of funding provided for in statute is sick leave cash -outs. As an active employee
there are other potential employer contributions. These may include:
1. Periodic employer contributions
2. Group salary contributions
3. Percent of raise contributions
4. Unused employee benefit dollars
5. Vacation/Annual leave cash -outs
6. Group merit pay
7. Longevity payments (via bargaining only.)
These options must be negotiated with the employer and agreed upon as a group. All participating
employees defined as eligible in the group must be treated uniformly with respect to contributions.
leave"if my employee group has voted to make the Montana VEBA HRA available, must I contribute my sick
to Montana ,
HRA when I separate from service?"
Yes. If your group has a current Montana VEBA HRA agreement in place and you separate from service
and are eligible for cash -out of unused sick leave, it must be contributed to Montana VEBA HRA. You
will no longer have a cash option. IRS regulations state that individual employees cannot have the
choice between tax-exempt Montana VEBA HRA contributions and taxable cash.
This will vary by employer. Each year you could designate how many hours in excess of 240 that you
want to contribute to the Montana VEBA HRA. Your employer retains the right to set the amount of
annual hours you may contribute.
"if my employee group decides to contribute part of salary, must I participate?"
Yes. However, in order for Montana VEBA HRA contributions to remain tax-free, all employee group
members defined as eligible must contribute to the Plan in the same manner. There are a number of
different ways this may be arranged.
PERS members — potentially. If you have a sick leave balance at termination/separation, MPERA may
enhance your monthly retirement benefit by using it to increase the calculation of your highest average
compensation (HAC). For State of Montana members, the PERS calculation of your HAC
compensation will NOT include the 25% balance in your sick leave account if you are participating in
the VEBA. You will still receive 100% of your annual leave toward the PERS HAC calculation.
TRS members = potentially. TRS members who elect to contribute sick leave at termination/separation
to the enhancement of their TRS benefit will likely see a greater retirement benefit than by contributing
to the Montana VEBA HRA.
In either case, please consult with your financial advisor to determine the amount of the impact.
Eligible expenses include qualified medical, dental, and vision expenses not covered by your insurance
plans, certain over-the-counter medications, or medical, dental, and vision insurance premiums
MT02B 2104 2
(applicable Plan premiums for retirees), and tax -qualified long-term care insurance premiums. Eligible
expenses are defined in Internal Revenue Code Section 213(d).
Expenses incurred by the participant, their spouse, or any tax -qualified dependents are eligible for
reimbursement. Tax -qualified dependents are defined in Internal Revenue Code Section 152, and
outlined in IRS Publication 501, available at www.irs.gov.
"How do I file a claim for benefits?"
When you or a qualified dependent incur a qualified expense you may complete and submit a Montana
VEBA HRA Claim Form (along with proof of your claim) to the Plan Administrator. Proof for your claim
includes receipts for qualified services or an Explanation of Benefits form provided by your insurance
company. Claims are paid weekly and direct deposit is available.
NOTE: Reimbursable health related benefits must be for expenses incurred after your account is first
opened. Insurance premiums paid by an employer or through a Section 125 Cafeteria Plan are not
eligible for reimbursement. This plan is not a health savings account (HSA). Your participation in this
plan will disqualify you from making HSA contributions.
Yes. Simply complete the Montana VEBA HRA Systematic Payment Form and the Plan Administrator
will mail a check each month to your insurance company. If you join the Montana Retiree Medical Plan,
you can authorize the MPERA to deduct your medical premium from your monthly defined benefit
pension check. You can then arrange with the Montana VEBA HRA Administrator to directly reimburse
you from your Montana VEBA HRA account by using the Montana VEBA HRA Systematic Payment
Form. A direct deposit option is available.
If you are survived by a spouse or dependent children (or other dependents as defined by the IRS) they
may submit requests for medical expense reimbursements until your account is used up. If you have
no eligible dependent(s), the funds remaining in your account will be paid as medical expense
reimbursements to the heir(s) of your estate. Payments to heirs will be taxable.
You may choose from among investment funds provided on the enrollment form. You may have your
Montana VEBA HRA funds invested in any combination of the listed investment funds, and you may
change your investment allocations as often as monthly. An Investment Fund Overview with
investment results history and fund objectives is available. In addition, you may view up-to-date fund
fact sheets and prospectuses on each fund's website. Website addresses are listed on the Investment
Fund Overview.
"Will I receive a statement of my account?"
Yes. You will receive semi-annual statements detailing all activity in your account. You may also call
or e-mail the Plan Administrator with a request for additional statements at any time. If you have
questions about your account, pending claim, or need claim forms, contact the Plan Administrator.
MT02B 2104 3
"May I view my personal account information online at www.rehnon line.com?"
Yes. You may view your personal account information online including: account balance, detailed account
activity, investment fund allocation, review a list of qualified expenses, plus change your fund allocations,
change your address, etc.
REHN & Associates, Inc. in Spokane, Washington is the Montana VEBA HRA third party administrator.
REHN specializes in the administration of VEBA health reimbursement plans. All correspondence,
accounting, and benefit payment services are provided by REHN. Please notify REHN of any address,
name, or premium payment changes.
Washington Trust Bank in Spokane, Washington is the Trustee of the Plan. The Trustee safeguards
the plan assets and assists the Department of Administration with selection of the investment funds to
be made available to plan participants.
Montana Senate Bill 51 charged the State of Montana, Department of Administration, Employee
Benefits Bureau to create a Montana VEBA Plan. The Department of Administration is also
responsible for on -going management of the Plan. The Department of Administration has contracted
with various service providers to assist with operating the Plan.
"What are the Plan expenses? o pays them and how much are
Plan expenses include costs and fees such as: claims administration, preparing and issuing
statements, legal, consulting, trustee, printing, postage, investment management, auditing, and mail
and banking services., Plan expenses are paid by plan participants. Participant accounts will be
charged a flat fee of $5.00 per month plus 1.75% of assets on an annualized basis. Investment fund
management expenses depend on the fund(s) selected and are listed on the Investment Fund
Overview. As the Trust assets grow and the Plan becomes more popular, the fees could be reduced.
The Department of Administration retains the right to change the fees. The State of Montana does not
profit in any way, financially, by offering this plan
Check with the State of Montana Department of Administration for Plan information, or call the Montana
VEBA H RA Administrator.
State of Montana
Department of Administration
100 North Park Ave. Suite 320
P.O. Box 200130
Helena, MT 59620-0127
VEBA Health Officer: Melanie Denning
Phone: (406) 444-3745
Fax: (406) 444-0080
E-mail: mdenning@mt.gov
Montana VEBA HRA
Administrator
REHN & Associates, Inc.
P.O. Box 5433
Spokane, WA 99205-0433
Phone: 1-800-VEBA101 (832-2101)
E-mail: montana@rehnonline.com
Website: www.rehnonline.com
Malinda Kimmet —Direct: (509) 444-9633
MT02B 2104 4
SICK LEAVE BENEFIT SUMMARY
2011
96
Red = 50% or greater usage
Green = Employees with 10 yrs or more
..........
Part time
Sick leave on
Yrs of
Sick leave
Sick leave
% of S/L
books
Service
possible
used
used
188.00
2
192
4.00
2.08
361.29
6
432
70.71
16.37
458.00
6
576
118.00
20.49
28.00
6
576
548.00
95.14
219.04
5
265
45.96
17.34
364.50
15
1440
1075.50
74.69
70.23
17
1632
1561.77
95.70
76.00
1
96
20.00
20.83
414.25
5
480
65.75
13.70
195.96
2
195.96
0.00
0.00
371.25
7
672
300.75
44.75
83.57
5
480
396.43
82.59
1004.75
26
2496
1491.25
59.75
547.25
11
1056
508.75
48.18
256.00
5
480
224.00
46.67
289.25
13
1248
958.75
76.82
904.00
10
960
56.00
5.83
740.00
9
864
124.00
14.35
135.50
8
768
632.50
82.36
42.25
1
96
53.75
55.99
292.75
5
480
187.25
39.01
969.75
20
1920
950.25
49.49
195.00
5
480
285.00
59.38
236.50
7
672
435.50
64.81
147.00
4
384
237.00
61.72
74.50
17
1632
1557.50
95.44
282.25
12
1152
869.75
75.50
12.00
0
12
0.00
0.00
468.75
15
1440
971.25
67.45
297.00
6
576
279.00
48.44
146.82
2
192
45.18
23.53
63.50
1
96
32.50
33.85
1587.78
32
3072
1484.22
48.31
28.00
0
28
0.00
0.00
257.67
30
2880
2622.33
91.05
208.50
3
288
79.50
27.60
1176.50
19
1824
647.50
35.50
177.00
7
672
495.00
73.66
41.50
3
288
246.50
85.59
568.50
12
1152
583.50
50.65
70.50
2
192
121.50'`'
63.28
420.50
12
1152
731.50 >
63.50
108.00
1
108
0.00
0.00
8.00
0
8
0.00
0.00
228.00
4
384
156.00
40.63
85.00
6
576
491.00
85.24
490.00
8
768
278.00
36.20
1411.80
35
3360
1948.20
57.98
118.00
1
118
0.00
0.00
185.00
14
1344
1159.00
86.24
38.50
13
1248
1209.50
96.92
138.61
6
576
437.39
75.94
711.00
19
1824
1113.00
61.02
894.50
17
1632
737.50
45.19
24.02
1
96
71.98
74.98
33.25
1.2
1152
1118.75
97.11
58.00
4
384
326.00
84.90
-41.50
11
1056
1097.50
103.93
316.00
3
288
-28.00
-9.72
670.00
25
2400
1730.00 `
72.08
244.25
11
1056
811.75
76.87
791.00
17
1632
841.00
51.53
24.00
0
24
0.00
0.00
294.50
5
480
185.50
38.65
31.00
4
384
353.00
91.93
98.00
2
192
94.00
48.96
28.00
0
28
0.00
0.00
348.00
6
576
228.00
39.58
144.00
2
192
48.00
25.00
190.50
13
1248
1057.50
84.74
791.50
17
1632
840.50
51.50
305.50
5
480
174.50
36.35
468.00
10
960
492.00
51.25
199.50
13
1248
1048.50
84.01
73.54
7
672
598.46
89.06
348.82
9
864
515.18
59.63
316.33
13
1248
931.67
74.65
244.01
8
768
523.99
68.23
228.22
15
1440
1211.78
84.15
0.00
6
576
576.00
100.00
99.67
1
99.67
0.00
0.00
1039.65
19
1824
784.35
43.00
560.57
6
576
15.43
2.68
16.53
7
672
655.47
97.54
128.44
1
128.44
0.00
0.00
50.14
1
96
45.86
47.77
221.01
5
480
258.99
53.96
353.10
5
480
126.90
26.44
232.88
10
960
727.12
75.74
25.90
9
864
838.10
97.00
124.75
1
96
-28.75
-29.95
966.13
11
1056
89.87
8.51
134.02
6
576
441.98
76.73
101.87
1
101.87
0.00
0.00
512.05
17
1632
1119.95
68.62
487.75
9
864
376.25
43.55
339.83
6
576
236.17
41.00
405.53
7
672
266.47
39.65
351.82
6
576
224.18
38.92
307.73
6
576
268.27
46.57
323.42
8
768
444.58
57.89
178.52
3
288
109.48
38.01
259.34
5
480
220.66
45.97
136.99
5
480
343.01
71.46
317.75
9
864
546.25
63.22
71.00
26
2496
2425.00
97.16
102.04
7
672
569.96
84.82
75.50
19
1824
1748.50
95.86
137.00
5
480
343.00
71.46
184.50
3
288
103.50
35.94
94.00
5
480
386.00
80.42
152.50
8
768
615.50
80.14
107.00
3
288
181.00
62.85
2094.50
27
2592
497.50
19.19
36.00
0
36
0.00
0.00
76.00
1
96
20.00
20.83
115.75
6
576
460.25
79.90
46.00
1
96
50.00
52.08
30.00
5
480
450.00
93.75
716.00
11
1056
340.00
32.20
63.00
1
96
33.00
34.38
32.00
1
96
64.00
66.67
338.00
9
864
526.00
60.88
82.00
1
96
14.00
14.58
157.00
4
384
227.00
59.11
418.14
7
672
253.86
37.78
333.50
5
480
146.50
30.52
212.90
10
960
747.10
77.82
2066.03
10
960
-1106.03
-115.21
677.50
13
1248
570.50
45.71
211.50
3
288
76.50
26.56
1225.00
23
2208
983.00
44.52
238.25
4
384
145.75
37.96
199.75
4
384
184.25
47.98
822.75
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521.25
38.78
304.29
5
480
175.71
36.61
101.00
1
101
0.00
0.00
304.50
4
384
79.50
20.70
82.58
5
480
397.42
82.80
331.75
10
960
628.25
65.44
226.25
23
2208
1981.75
89.75
303.25
9
864
560.75
64.90
98.30
22
2112
2013.70
95.35
71.50
20
1920
1848.50
96.28
58.98
5
480
421.02
87.71
245.50
6
576
330.50
57.38
98.61
7
672
573.39
85.33
352.00
4
384
32.00
8.33
215.50
4
384
168.50
43.88
300.71
12
1152
851.29
73.90
168.00
2
192
24.00
12.50
223.91
27
2592
2368.09
91.36
4.00
5
480
476.00
99.17
2525.90
38
3648
1122.10
30.76
72.50
4
384
311.50
81.12
92.25
26
2496
2403.75
96.30;
147.15
9
864
716.85
82.0
48.00
3
288
240.00
83.33
254.68
5
480
225.32
46.94
140.50
3
288
147.50
51.22
20.00
3
288
268.00
93.06
770.25
11
1056
285.75
27.06
238.25
4
384
145.75
37.96
715.31
18
1728
1012.69
58.60
283.00
11
1056
773.00
73.20
53.00
1
96
43.00
44.79
26.00
11
1056
1030.00
97.54
2846.30
33
3168
321.70
10.15
204.50
7
672
467.50
69.57
69.00
8
768
699.00
91.02
177.50
9
864
686.50
79.46
90.71
1
96
5.29
5.51