b"Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 12.VIRGINIA LOCAL DISABILITY PROGRAM (VLDP) (continued) Sensitivity of the Commissions Proportionate Share of the VLDP Net OPEB Liability to Changes in the Discount Rate The following presents the Commissions proportionate share of the net VLDP OPEB liability using the discount rate of 6.75%, as well as what the Commissions proportionate share of the net VLDP OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (5.75%) or one percentage point higher (7.75%) than the current rate.Rate1% Decrease Current Discount 1% IncreaseCommission'sproportionate share of the2024 $ $ $(14,960) (20,572) (25,511)VLDP Net OPEB Liability 2023(4,272) (8,153) (11,554)Political Subdivision Employee VLDP OPEB Fiduciary Net Position Detailed information about the VRS Political Subdivision Employee Virginia Local Disability Programs Fiduciary Net Position is also available in the separately issued VRS 2024 Annual Comprehensive Financial Report (Annual Report). A copy of the 2024 VRS Annual Report may be downloaded from the VRS websiteathttps://www.varetire.org/pdf/publications/2024-annual-report.pdf,orbywritingtothe Systems Chief Financial Officer at P.O. Box 2500, Richmond, VA, 23218-2500. Note 13.PRE-65 MEDICAL PLAN FOR RETIREES Plan Description In addition to the benefits provided through VRS, the Commission administers a single-employer defined benefit healthcare plan, The Capital Region Airport Commission Pre-65 Medical Plan for Retirees. The plan provides postemployment health care benefits to all eligible permanent employees who meet the requirementsundertheCommissionspensionplans.Theplandoesnotissueapubliclyavailable financial report. Benefits Provided Postemployment benefits provided to eligible retirees include medical, dental, and vision coverage. The benefitsthatareprovidedforactiveemployeesarethesameforeligibleretirees,spousesand dependents of eligible retirees. All permanent employees of the Commission with a minimum of 15 years of continuous service that retire on or after July 1, 2019, are eligible to enroll in Commission sponsored medical plan at full cost of medical plan premiums until retiree reaches age 65. Retirees who have at least 15 years of service credit in VRS and who are participating in an acceptable health insurance plan are eligible for a health insurance credit to assist with the cost of their health insurance premiums. Disabled retirees are eligible for the full credit regardless of their length of service.The health insurance creditpaymentcannotexceedtheamountofthehealthinsurancepremiumfortheretiree-only coverage. The plan does not include a pre-retirement death benefit.80"