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CITY OF PARIS, TEXAS <br />Notes to Financial Statements (Continued) <br />September 30, 2025 <br />IV. Detailed Notes,on All„Act vities,and Funds (Continued) <br />F. Employee Retirement Systems and Plans (Continued) <br />2. Firefighters' Relief and Retirement Fund (Continued) <br />Pension Extaense and, Deferred Outflows of Resources andDeferredinflows of Resources Related to <br />Pensions (Continued) <br />At September 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources <br />related to pensions from the following sources: <br />Deferred Outflows Deferred Inflows <br />of Resourcesof Resources <br />.............. . _ .............. <br />Difference Between Expected and Actual Economic Experience $ 57,015 $ 285,121 <br />Changes in Actuarial Assumptions 696,443 - <br />Difference Between Projected and Actual Investment Earnings - 132,418 <br />Contributions Subsequent to the Measurement Date - <br />Total $ 753,458 $ 417755399 <br />Amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in <br />pension expenses as follows: <br />Fiscal Year Ended September 30, <br />2026 <br />$ 170,927 <br />2027 <br />303,579 <br />2028 <br />(185,134) <br />2029 <br />41,037 <br />2030 <br />2,755 <br />Thereafter <br />_~$m u 2,755 <br />Total <br />335,919 <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 <br />Supplemental Death Benefits Fund (SDBF) and maintains a single -employer plan for eligible retirees, the <br />City of Paris Retiree Health Care Plan. <br />As of and for the year ended September 30, 2025, 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 <br />OPEB <br />Lrabrht (Assetp <br />._._._. w. <br />of Resources <br />_.._......_ <br />of Resources <br />.. . <br />Expense <br />Supplemental Death Benefits Fund $ 1,065,719 <br />$ 92,954 <br />$ 192,555 <br />$ (30,054) <br />City of Paris Retiree Healthcare Plan 2,674,388 <br />_.._...._w..,278,064 <br />....... <br />484 373..._ <br />...__, 215,240....... <br />Total OPEB Plans $1001 �3�740,107 <br />$ 3711,, 018 <br />N w� <br />$ 676,928 <br />$o � 185,186 <br />