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Actuarial Valuation of Other Post - Employment Benefit Programs as of <br />April 1, 2012 for the City of Sample City <br />Table 2 <br />(concluded) <br />The following chart traces employee and retiree status changes between the date of the <br />prior actuarial valuation (April 1, 2010) and the date of this valuation (April 1, 2012): <br />Reconciliation of Covered Members from April 2010 to April 2012 <br />Status/Change <br />Covered <br />Actives <br />Actives- <br />Waiving <br />Covered <br />Retirees. <br />Covered <br />Survivors <br />Imminent <br />Retirees <br />Total <br />As of April 1, 2010 <br />Data Corrections <br />New hires <br />Terminations <br />Active to Active Waiving* <br />Expected to retire but did not <br />New retiree, joined plan <br />New retiree, waiving plan <br />Deaths <br />246 <br />105 <br />143 <br />17 <br />49 <br />560 <br />0 <br />1 <br />3 <br />1 <br />0 <br />5 <br />11 <br />6 <br />0 <br />0 <br />0 <br />17 <br />37 <br />13 <br />0 <br />0 <br />2 <br />52 <br />3 <br />3 <br />0 <br />0 <br />0 <br />0 <br />4 <br />2 <br />0 <br />0 <br />6 <br />0 <br />19 <br />2 <br />57 <br />0 <br />36 <br />0 <br />4 <br />4 <br />0 <br />0 <br />5 <br />13 <br />0 <br />0 <br />8 <br />1* <br />0 <br />7 <br />As of April 1, 2012: <br />198 <br />98 <br />195 <br />19 <br />0 <br />510 <br />* Net change. <br />The following charts summarize the number of active employees, pre -65 retirees and post - <br />65 retirees by current coverage level: <br />City Management Employees (Includes Police Chiefs) <br />Coverage Level <br />Actives <br />Pre -65 <br />Retirees <br />Post -65 <br />Retirees <br />Total <br />Employee Only <br />2 <br />1 <br />3 <br />6 <br />Employee + Sp <br />1 <br />4 <br />5 <br />10 <br />Employee + Child(ren) <br />0 <br />1 <br />0 <br />1 <br />Employee + Family <br />5 <br />2 <br />0 <br />7 <br />Waiving Coverage <br />3 <br />0 <br />0 <br />3 <br />Total <br />1 11 <br />8 <br />8 <br />27 <br />All Other Employees <br />Coverage Level <br />Actives <br />Pre -65 <br />Retirees <br />Post -65 <br />Retirees <br />Total <br />Employee Only <br />51 <br />34 <br />42 <br />127 <br />Employee + Sp <br />25 <br />50 <br />28 <br />103 <br />Employee + Child(ren) <br />22 <br />6 <br />0 <br />28 <br />Employee + Family <br />92 <br />36 <br />2 <br />130 <br />Waiving Coverage <br />1 95 <br />0 <br />0 <br />1 95 <br />Total <br />285 <br />126 <br />72 <br />1 483 <br />Bickmore 5 <br />