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Table of Contents <br /> Actuarial Certification 3 <br /> Executive Summary 4 <br /> Summaryof Results.........................................................................................................4 <br /> KeyDates..........................................................................................................................4 <br /> GASBStatement No.75...................................................................................................5 <br /> Plan and Employer Accounting 6 <br /> Reconciliation of Changes in Total OPEB Liability............................................................6 <br /> Assumptions as of the Measurement Date.....................................................................6 <br /> Total OPEB Liability Sensitivity to Changes in Assumptions............................................6 <br /> GASB 75 OPEB Expense....................................................................................................7 <br /> Projected Benefit Payments.............................................................................................8 <br /> Plan Liabilities 9 <br /> GASB75 Liabilities............................................................................................................9 <br /> Comparison to Previous Results....................................................................................10 <br /> Events&Decisions.........................................................................................................10 <br /> Plan Assets 11 <br /> Other Information 12 <br /> PlanParticipants.............................................................................................................12 <br /> Active Participants Age/Service Grid .............................................................................13 <br /> Methods and Assumptions............................................................................................14 <br /> Summary of Plan Provisions...........................................................................................19 <br /> ClaimCost Development................................................................................................20 <br /> Glossary 21 <br /> City of Pequot Lakes <br /> Page 2 <br />