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<br /> <br /> <br />LIVERMORE-PLEASANTON FIRE DEPARTMENT <br />RETIREE HEALTHCARE PLAN <br />June 30, 2023 Actuarial Valuation <br />Plan Funding for 2024/25 and 2025/26 <br /> <br /> <br /> <br /> Doug Pryor, ASA, EA, MAAA <br /> Katherine Moore, ASA, MAAA <br />Joseph Herm <br />Foster & Foster, Inc. <br /> <br />September 5, 2024 <br /> <br />Contents <br /> L:\PleasantonCity\OPEB\6-30-23_Valuation\Reports\F&F_PleasantonCity_24-09-05_OPEB_23-06-30_Report_Fire.docx <br /> <br />Topic Page <br />Benefit Summary 1 <br />Participant Statistics 9 <br />Actuarial Assumption Highlights 13 <br />Actuarial Methods 18 <br />Assets 20 <br />Results 27 <br />Actuarial Certification 37 <br />Exhibits <br /> <br />Premiums E - 1 <br />Data Summary E - 5 <br />Actuarial Assumptions E - 11 <br />Definitions E - 18