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CITY OF PARIS, TEXAS <br />Notes to Financial Statements (Continued) <br />September 30, 2023 <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 />Chan m Lablr <br />Balance at 12/31/21 <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 12/31/22 <br />Increase <br />(Decrease) <br />Total OPEB <br />Liability_____ <br />$............1, 462,684 <br />71,397 <br />27,229 <br />(44,459) <br />(476,731) <br />(37,126) <br />(459,6901 <br />$ 1,002,994 <br />The following presents the total SDBF OPEB liability of the City, calculated using the discount rate of 4.05%, <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 (3.05%) or 1 -percentage -point higher (5.05%) than the current rate: <br />1% Decrease in <br />Discount Rate <br />3.05% <br />Total OPEB Liability $1,186,354 <br />Suer lfl emental Death.Benefits Fund Net Position <br />1% Increase in <br />Discount Rate Discount Rate <br />4.05% 5.05% <br />$1,002,994 $858,981 <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 />60 <br />