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CITY OF PARIS, TEXAS <br />Notes to Financial Statements (Continued) <br />September 30, 2024 <br />IV. Detailed Notes on All Activities and Funds (Continued) <br />F. Employee Retirement Systems and Plans (Continued) <br />2. Firefighters' Relief and Retirement Fund (Continued) <br />G. Other Post Employment Benefit (OPEB) Obligations <br />The City also participates in a single -employer defined benefit program, which operates like a group -term <br />life insurance plan, operated by the Texas Municipal Retirement System (TMRS) known as the Supplemental <br />Death Benefits Fund (SDBF) and maintains a single -employer plan for eligible retirees, the City of Paris <br />Retiree Health Care Plan. <br />As of and for the year ended September 30, 2024, the two plans had the following balances reported in the <br />government -wide financial statements: <br />Total <br />Deferred <br />Deferred <br />OPEB <br />Outflows <br />Inflows OPEB <br />Liability (Asset) <br />of Resources <br />of Resources Expense <br />Supplemental Death Benefits Fund $ 1,098,411 <br />$ 142,047 <br />$ 275,269 $ 22,311 <br />City of Paris Retiree Healthcare Plan <br />Total OPEB Plans <br />72 <br />