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Attachment 52016 2015 Safety Plan Town's Proportion of Net Pension Liability 0.21080%0.28588% Town's Proportionate Share of Net Pension Liability 10,199,905$ 17,788,690$ Town's Covered Employee Payroll 5,215,952$ 4,916,535$ Town's Proportionate Share of NPL as a % of Covered Employee Payroll 195.55% 361.81% Plan's Fiduciary Net Position as a % of the Total Pension Liability 75.91% 75.66% ** Fiscal year 2015 was the second year of implementation, therefore only two years are shown. FOR THE FISCAL YEAR ENDED JUNE 30, 2016 TOWN OF LOS GATOS SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY CALPERS SAFETY COST SHARING PLAN Page 90 of 138