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0 <br />Local Actions Needed <br />■ Employees should pay FULL SHARE of employee pension contributions <br />o 7% - 8% Miscellaneous <br />8% - 9% Safety <br />■ Provide SECOND TIER retirement benefits for new employees at a <br />REDUCED benefit level <br />■ Allow employees to pick -up portion of EMPLOYER contribution rates <br />■ Base final retirement calculation on highest THREE -YEAR AVERAGE <br />BASE SALARY <br />■ Eliminate PERS contract option for Employer -Paid Member Contribution <br />(EPMC) <br />21 <br />