b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 13.PRE-65 MEDICAL PLAN FOR RETIREES (continued) Actuarial Assumptions (continued) Mortality rates for Active employees and healthy retirees were based on Pub-2010 Amount Weighted General Employee Rates projected generationally and for public safety employees, Pub-2010 Amount Weighted Safety Employee Rates projected generationally.For more detailed information on mortality rates, reference the previous notes for VRS plans. The date of the most recent actuarial experience study for which significant assumptions were based covered the period from July 1, 2016 to June 30, 2020.The demographic assumptions recommended as a result of this study were adopted by the VRS Board of Trustees on April 20, 2021. The Long-Term Expected Rate of Return on OPEB Plan investments is 5.20 % as of June 30, 2025 and 3.93% as of June 30, 2024. Discount Rate The discount rates are based on the Bond Buyer General Obligation 20-Bond Municipal Index as of their respective measurement dates. Changes in Total OPEB Liability Total OPEBTotal OPEB Liability Liability2025 2024Balances at July 1 $366,250 $344,339Changes for the year:Service cost29,23923,956Interest15,48713,321Difference between expected and actual experience(12,013) -Changes in assumptions(43,305)(8,696)Benefit payments(2,882)(6,670)Net changes(13,474)21,911Balances at June 30 $352,776 $366,25082'