b'Capital Region Airport Commission NOTES TO REQUIRED SUPPLEMENTARY INFORMATION PRE-65 MEDICAL PLAN FOR RETIREES Year Ended June 30, 2025 Valuation Date: 1/1/2025Measurement Date: 6/30/2025No assets are accumulated in a trust that meets the criteria in GASB 75 to pay related benefits.Methods and assumptions used to determine OPEB liability:Actuarial Cost Method Entry age normal level % of salaryDiscount Rate 3.93% as of June 30, 2024; 5.20% as of June 30, 2025Inflation 2.50% per year as of June 30, 2024; 2.50% per year as of June30, 2025Healthcare Trend Rate The healthcare trend rate assumption starts at 5.90% in 2025and gradually declines to 3.90% by the year 2073. Salary Increase Rates The salary increase rate starts at 5.35% and 4.75% salaryincrease for 1 year of service for general and public safetyemployees, respectively and gradually declines to 3.50%salary increase for 20 or more years of service. Disability Rates 25% of disability cases are assumed to be service related forgeneral employees and 35% for public safety employees.Mortality Rates - General Employees Used rates consistent with those used in the June 30, 2021actuarial valuation of the Virginia Retirement System.Mortality Rates - Public Safety Employees Used rates consistent with those used in the June 30, 2021actuarial valuation of the Virginia Retirement System.97'