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CITY OF PARIS, TEXAS <br />Notes to Financial Statements (Continued) <br />September 30, 2020 <br />IV. Detailed Notes on All Activities and Funds (Continued) <br />G. Other Post Employment Benefit (OPEB) Obligations (Continued) <br />1. Supplemental Death Benefits Fund (Continued) <br />Changes in the OPEB Liability <br />Balance at 12/31/2018 <br />Changes for the year: <br />Service Cost <br />Interest <br />Change of Benefit Terms <br />Difference Between Expected and Actual Experience <br />Changes of Assumptions <br />Contributions — Employer <br />Contributions — Employees <br />Net Investment Income <br />Benefit Payments, Including Refunds of Employee Contributions <br />Administrative Expense <br />Other Changes <br />Net Changes <br />Balance at 12/31/19 <br />Increase <br />(Decrease) <br />Total OPEB <br />Liability <br />$ 989,465 <br />26,769 <br />37,003 <br />(40,603) <br />178,024 <br />(10,951) <br />190,242 <br />$ 1,179,707 <br />The following presents the total SDBF OPEB liability of the City, calculated using the discount rate of 2.75%, <br />as well as what the City's total SDBF OPEB liability (asset) would be if it were calculated using a discount rate <br />that is 1 -percentage -point lower (1.75%) or 1 -percentage -point higher (3.75%) than the current rate: <br />1% Decrease in <br />Discount Rate <br />1.75% <br />1% Increase in <br />Discount Rate Discount Rate <br />2.75% 3.75% <br />Net Pension Liability $19411,896 $1,179,707 $996,199 <br />Supplemental Death Benefits Fund Net Position <br />Detailed information about the plan's net position is available in a separately -issued TMRS financial report. That <br />report may be obtained on the Internet at www.tmrs.com. <br />52 <br />