b'2015 The Board of Fire and Police Pension Commission-ers engaged Segal Consulting to perform an Inter-nal Revenue Code operational compliance audit of the System. The purpose of the audit was to perform an independent review of the administrative opera-tionsandpracticesoftheSystemtodetermine whether it meets the standards set forth in the Plan documents and is compliant with applicable feder-altaxlaws.TheauditconcludedthatthePlanis substantially in compliance with the requirements under the Internal Revenue Code, related Treasury Regulations and other applicable federal laws.SECTION 9 Milestones 179'