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Actuarial Sensitivity OM <br /> ➢ The June 30, 2020 valuation was used as the basis. <br /> ➢ The following table presents the estimated Total OPEB Liability (TOL) <br /> as of June 30, 2021 . <br /> TOL at 2. 16% TOL at 7.00% <br /> Total OPEB Liability $ 161,879,726 $78,3911244 <br /> Plan Net Position $429,766 $429,766 <br /> Net OPEB Liability $161,449,960 $77,961,478 <br /> ➢ The County can attain a 7/o Single Equivalent Interest Rate with a 7/0 <br /> Long Term Rate of Return (LTRoR) and annual employer contribution <br /> equal to the Actuarial Determined Contribution (ADC). The ADC at <br /> 7/o for FY24 and FY25 is about $7.7 million. <br /> ➢ The County would need to adopt a formal funding policy including a <br /> written agreement to make annual contributions equal to the ADC. <br /> `g`h eaa""e <br />