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Sensitivity of the Total OPEB Liability to Changes in the Discount Rate
The following table presents the total OPEB liability of the District, as well as what the District’s total OPEB liability would be if it were calculated using a discount rate that is 1 percentage point lower
(1.45 percent) or 1 percentage point higher (3.45 percent) than the current rate:
1% Decrease
(1.45%)
Current Discount Rate (2.45%)
1% Increase
(3.45%)
Total Pension Liability
$ 117,842,267 $
106,858,334 $
97,054,109