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WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY

SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY (ASSET)
WISCONSIN RETIREMENT SYSTEM
LAST 10 FISCAL YEARS

Proportionate
Share of the Net Plan Fiduciary
Proportionate Pension Liability Net Position as a
Proportion of Share of the (Asset) as a Percentage of the
Fiscal the Net Pension Net Pension Covered Percentage of Total Pension
Year Ending Liability (Asset) Liability (Asset) Payroll Covered Payroll Liability

12/31/14 0.00205811% $ (52,053) $ 286,280 18.18% 102.74%
12/31/15 0.00211920% 33,444 299,842 11.15% 98.20%
12/31/16 0.00212604% 17,524 321,576 5.45% 99.12%
12/31/17 0.00220123% (65,357) 336,508 19.42% 102.93%
12/31/18 0.00225253% 80,137 348,254 23.01% 96.45%

SCHEDULE OF CONTRIBUTIONS
WISCONSIN RETIREMENT SYSTEM
LAST 10 FISCAL YEARS

Contributions in
Relation to the Contributions
Contractually Contractually Contribution as a Percentage
Fiscal Required Required Deficiency Covered of Covered
Year Ending Contributions Contributions (Excess) Payroll Payroll

6/30/15 $ 17,398 $ 17,398 $ - $ 252,733 6.88%
6/30/16 20,480 20,480 - 305,660 6.70%
6/30/17 22,372 22,372 - 333,952 6.70%
6/30/18 22,299 22,299 - 330,262 6.75%
6/30/19 23,333 23,333 - 348,254 6.70%

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

There were no changes of benefit terms for any participating employer in the WRS.

Actuarial assumptions are based upon an experience study conducted in 2018 using experience
from 2015 - 2017. Based on the experience study conducted in 2018, actuarial assumptions used to
develop Total Pension Liability changed, including the discount rate, long-term expected rate of
return, post-retirement adjustment, wage inflation rate, mortality and separation rates.

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