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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 /> CalPERS <br />Service <br /> City service plus ½ service <br />between age 30 and City hire <br />date for non-Mgmt <br /> CalPERS service for Mgmt <br /> Same <br /> Cap Increase  Healthcare trend  Same <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 />