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CITY OF PARIS, TEXAS Schedule 5 <br />Required Supplementary Information <br />Texas Municipal Retirement System - <br />Schedule of Changes in Total OPEB Liability and Related Ratios <br />Year Ended September 30, 2020 <br />Plan Year Ended December 31, <br />2019 2018 2017 <br />Total OPEB Liability <br />Service Cost <br />Interest <br />Changes in Benefit Terms <br />Differences Between Expected and Actual Experience <br />Changes in Assumptions <br />Benefit Payments, Including Refunds of Employee Contributions <br />Net Change in Total OPEB Liability <br />Total OPEB Liability - Beginning <br />Total OPEB Liability - Ending <br />Covered Payroll <br />City's Total OPEB Liability as a Percentage of Covered <br />Payroll <br />$ 26,769 $ 30,592 $ 26,990 <br />37,003 33,951 33,850 <br />(40,603) (13,049) - <br />178,024 (67,751) 76,984 <br />(10,951) (9,413) (9,388) <br />190,242 (25,670) 128,436 <br />989,465 1,015,135 886,699 <br />$ 1,179,707 $ 989,465 $ 1,015,135 <br />$ 12,167,574 $ 11,766,222 $ 11,734,791 <br />9.70% 8.41% 8.65% <br />Note: The pension schedules in the required supplementary information are intended to show information for ten years. Additional years' information <br />will be displayed as it becomes available. <br />70 <br />