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City of <br /> AGENDA ITEM #10.2 <br /> Pequot <br /> Lakes <br /> REPORT TO <br /> CITY COUNCIL <br /> Report Prepared by: Nancy Malecha <br /> Date: August 4, 2015 <br /> Subject: OPEB Actuarial Valuation <br /> Report: The City is required to have an actuarial <br /> valuation of its Other Post-Employment Benefits (OPEB) <br /> every three years. The City has contracted with Hildi, Inc. <br /> to perform this valuation. <br /> Attached is the Post-Employment Benefit Valuation Report <br /> for 2015 from Hildi, Inc. and a memo explaining this <br /> report. <br /> Council Action Requested: Council motion accepting the <br /> Post-Employment Benefit Valuation Report and the <br /> recommendation to fund the City's OPEB obligation using <br /> the pay-as-you-go (PAYGO) method. <br />