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Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates

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 healthcare cost trend rates that are 1 percentage point lower (5.50 percent decreasing to 2.99 percent) or 1 percentage point higher (7.50 percent decreasing to 4.99 percent) than the current healthcare cost trend rates:

1% Decrease (5.50%

down to 2.99%)

Current Healthcare Cost Trend Rate Assumption (6.50%

down to 3.9%)

1% Increase (7.50%

down to 4.99%)

Total Pension Liability

$ 92,944,840 $

106,858,334 $

123,880,863

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