Match each description to the type of pension plan it describes. The City of Morgantown sponsors a separate pension plan for its fre and A OPEB Plan police personnel. The City, with the advice of the respective Pension Boards for each fund, manages the administrative and investment functions for each plan. 8. Agent Multiple-Employer Pension Plan C. Sole-Employer Pension Plan Cost-Sharing Pension Plan The State of West Virginia sponsors the Public Employees Retirement D. System (PERS), a defined benefit retirement plan, for its civilian employees that also allows local government-to participate. In the PERS. the shared assets are pooled and all participating member entities and employees contribute the same actuarially determined amount. The Waverly Public Service District, a special-purpose government that provides water and sewer services to residents in rural areas of Waverly County, provides pension benefits for their employees. Because of the small size of the District, they use Tri-State Pension Services to investment their funds and administer benefits. Tri-State pools the assets of each employer group it manages, but keeps separate accounts and has bi-annual actuarial valuations performed for each plan. The City of Claremont provides health care benefits for its retirees and a greatly subsidized cost. To ensure the future ability to provide this benefit as promised, the City has established a trust fund into which it makes annual contributions based on an actuarial valuation of the future obligation for retiree health care