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2021 2022 <br />3,991,000$ 4,066,000$ <br />(4,210,000)(3,993,000) <br />(219,000)$ 73,000$ <br />44,216,000$ 45,835,000$ <br />9.52%8.71% <br />June 30, 2019 June 30, 2019 <br />Entry Age Normal, Level <br />Percentage of Pay <br />Entry Age Normal, Level <br />Percentage of Pay <br />Level Percentage of pay Level Percentage of pay <br />18-year fixed period for <br />2020/21 <br />17-year fixed period for <br />2021/22 <br />Investment gains and losses <br />spread over 5- year rolling <br />period <br />Investment gains and losses <br />spread over 5- year rolling <br />period <br />6.75%6.75% <br />2.75%2.75% <br />Non-Medicare - 7.25% for <br />2021, decreasing to an <br />ultimate rate of 4% in 2076 <br />Medicare - 6.3% for 2021, <br />decreasing to an ultimate rate <br />of 4% in 2076 <br />Non-Medicare - 7.25% for <br />2021, decreasing to an <br />ultimate rate of 4% in 2076 <br />Medicare - 6.3% for 2021, <br />decreasing to an ultimate rate <br />of 4% in 2076 <br />CalPERS 1997-2015 <br />experience study <br />CalPERS 1997-2015 <br />experience study <br />Mortality projected fully <br />generational with Scale <br />MP-2019 <br />Mortality projected fully <br />generational with Scale <br />MP-2019 <br />139