b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 8.PENSION PLAN (continued) Actuarial AssumptionsPublic Safety Employees with Hazardous Duty Benefits The total pension liability for Public Safety employees with Hazardous Duty Benefits in the Commissions Retirement Plan was based on actuarial valuation as of June 30, 2023 and 2022, using the Entry Age Normal actuarial cost method and the following assumptions, applied to all periods included in the measurement and rolled forward to the measurement date of June 30, 2024 and June 30, 2023. Inflation 2.50%Salary increases, including inflation 3.50%4.75%Investment rate of return6.75%, net of pension plan investmentexpenses, including inflationMortality rates: All Others (Non-10 Largest)Hazardous Duty: 45% of deaths are assumed to be service related Pre-Retirement:Pub-2010 Amount Weighted Safety Employee Rates projected generationally with a Modified MP-2020 Improvement Scale; 95% of rates for males; 105% rates for females set forward 2 years Post-Retirement:Pub-2010AmountWeightedSafetyHealthyRetireeRatesprojectedgenerationallywitha Modified MP-2020 Improvement Scale; 110% of rates for males; 105% of rates for females set forward 3 years Post-Disablement:Pub-2010 Amount Weighted General Disabled Rates projected generationally with a Modified MP-2020 Improvement Scale; 95% of rates for males set back 3 years; 90% of rates for females set back 3 years Beneficiaries and Survivors: Pub-2010 Amount Weighted Safety Contingent Annuitant Rates projected generationally with a Modified MP-2020 Improvement Scale; 110% of rates for males and females set forward 2 years Mortality Improvement: Rates projected generationally with Modified MP-2020 Improvement Scale that is 75% of the MP-2020 rates 44'