| Actuarial Valuation | Foster & Foster, Inc Brad Heinrichs |
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| | Certified Public Accountant | Carter Belcourt & Atkinson, P.A. Deborah Garringer |
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| | Legal Advisor | Christiansen & Dehner, PA Lee Dehner |
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| | Investment Manager | Trusco Capital Management Tim Nash |
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| | Performance Evaluation | Merrill Lynch Consulting Services Larry Cole |
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