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<br /> <br /> <br /> <br /> September 5, 2024 E-13 <br />ACTUARIAL ASSUMPTIONS <br /> June 30, 2021 Valuation June 30, 2023 Valuation <br /> Participation at <br />Retirement <br /> Current Actives – 100% <br /> Current Retirees: <br />• In payment status – 100% <br />• Not in payment status – 50% <br />will re-elect at age 65 <br /> Same <br /> <br /> Spouses  Actives <br />• Currently covered: current <br />marital status <br />• Not currently covered: 80% <br />married <br /> Retirees: current marital status <br /> Same <br /> Spouse Age  Males 3 years older than <br />females if not provided <br /> Same <br /> Surviving <br />Spouse <br />Participation <br /> 100%  Same <br /> <br /> <br /> <br /> <br /> September 5, 2024 E-14 <br />ACTUARIAL ASSUMPTIONS <br /> June 30, 2021 Valuation June 30, 2023 Valuation <br /> Future New <br />Entrants <br /> None – Closed Group  Same <br /> <br />