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The Chippewa County Road Commission implemented a new hybrid retirement plan on February 1, 2004, which establishes a 2% employee cost share for anyone hired after that date.  This is the only open division and is currently funded at 83.3%

The Road Commission Board has elected to increase its monthly payments to offset increases to its unfunded liabilities by $916,942 (5%) due to changes made to actuarial assumptions in 2015 on the division that was closed in 2004.  This increase in liabilities dropped the overall funding level to 51.5% even though the Board had made it's payments on-time every year as required prior to that.

As actuarial assumptions change the Board of Chippewa County Road Commissioners will continue to pay its current obligations as presented in each year's actuarial report and any extra it can based on cash availability and other obligations the Board may have.

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