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CITY OF LA PORTE, TEXAS <br /> Notes to the Financial Statements <br /> September 30, 2010 <br /> 10. Post - Employment Benefits — Continued <br /> The city's contributions to the TMRS SDBF for the fiscal year ended 2010 and 2009 were $34,554 and <br /> $5,312 respectively, which equaled the required contributions. Fiscal year 2009 is a transition year for the <br /> implementation of GASB 45; therefore, two years of contributions are disclosed. <br /> Schedule of Contribution Rates <br /> Annual Actual <br /> Plan/ Required Contribution Percentage <br /> Calendar Contribution Made of ARC <br /> Year (Rate) (Rate) Contributed <br /> 2008 0.04% 0.04% 100% <br /> 2009 0.03% 0.03% 100% <br /> 2010 0.03% 0.03% 100% <br /> 75 <br />