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Table of Contents <br /> Actuarial Certification 3 <br /> Executive Summary 4 <br /> Funding Policy 4 <br /> Summary of Results 4 <br /> Valuation Date 5 <br /> Comparison to Previous Results 5 <br /> Other 5 <br /> Development of Costs 6 <br /> Liabilities 6 <br /> Annual Required Contribution (ARC) 7 <br /> Annual OPEB Cost 7 <br /> Net OPEB Obligation(NOO) 8 <br /> Amortization Bases 8 <br /> Projected Annual OPEB Costs and Net OPEB Obligations 8 <br /> Projected Benefit Payments 9 <br /> Disclosure Exhibits 10 <br /> Summary of Annual OPEB Costs 10 <br /> Funded Status and Funding Progress 10 <br /> Required Supplementary Information 10 <br /> Plan Assets 11 <br /> Other Information 12 <br /> Plan Participants 12 <br /> Active Participants Age/Service Grid 12 <br /> Methods and Assumptions 13 <br /> Summary of Plan Provisions 16 <br /> Claim Cost Development 17 <br /> Glossary 18 <br /> City of Pequot Lakes <br /> Page 2 <br />