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LIVERMORE-PLEASANTON FIRE DEPARTMENT <br />RETIREE HEALTHCARE PLAN <br />June 30, 2021 Actuarial Valuation <br />Plan Funding 2022/23 and 2023/24 <br />Doug Pryor, Senior Consulting Actuary <br />Bianca Lin, Senior Consulting Actuary <br />Katherine Moore, Consulting Actuary <br />Joseph Herm, Senior Actuarial Analyst <br />Bartel Associates, LLC <br />October 13, 2022 <br />Contents <br />B:\CA-Public\City_of_Pleasanton\6-30-21_Valuation\Reports\BA PleasantonCi 22-10-13 OPEB 21-06-30 Report Fire.docx <br />Topic Page <br />Benefit Summary 1 <br />Participant Statistics 9 <br />Actuarial Assumption Highlights 11 <br />Actuarial Methods 15 <br />Assets 17 <br />Results 23 <br />Actuarial Certification 33 <br />Exhibits 34