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Table of Contents <br />Executive Summary 3 <br />Funding Policy ................................................. ............................... <br />....... ............................... ..3 <br />Summaryof Results ................................................................................. <br />..............................3 <br />ValuationDate .......................................................................................... ..............................4 <br />Comparison to Previous Results .............................................................. <br />..............................4 <br />Other......................................................................................................... <br />..............................4 <br />ActuarialCertification ................................................................................ ..............................5 <br />Development of Casts <br />6 <br />Liabilities................................................................................................... <br />..............................6 <br />Annual Required Contribution (ARC) ....................................................... ..............................7 <br />AnnualOPEB Cost .................................................................................... <br />..............................7 <br />Net OPEB Obligation (NOO) .................................................................... <br />..............................8 <br />AmortizationBases ................................................................................... <br />..............................8 <br />Projected Annual OPEB Costs and Net OPEB Obligations ..................... <br />..............................8 <br />Projected Benefit Payments ..................................................................... <br />..............................9 <br />Disclosure Exhibits <br />10 <br />Summary of Annual OPEB Costs ............................................................ <br />.............................10 <br />Funded Status and Funding Progress ..................................................... <br />.............................10 <br />Required Supplementary Information ..................................................... <br />.............................10 <br />Plan Assets 11 <br />Other Information 12 <br />PlanParticipants. .................................................................................................................. 12 <br />ActiveAge /Service Grid ........................................................................... .............................13 <br />Methods and Assumptions ...................................................................... .............................14 <br />PlanProvisions....... . .......... ............................................................................................. 18 <br />ClaimCost Development ......................................................................... .............................19 <br />Glossary 20 <br />City of Pequot Lakes <br />Page 2 <br />