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Claim Cost Development <br />Medical Plan Costs Estimated Annual Claims at Age 65: <br />Pre -65 $11,762 <br />Post -65 $0 <br />Pre -65 Healthcare Claims <br />Starting claim costs were developed by age adjusting the premium information provided by City of <br />Pequot Lakes. The method to develop claims costs under the Alternative Measurement Method was <br />employed for this valuation under GASB 45. <br />City of Pequot takes <br />Page 19 <br />