b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 9.HEALTH INSURANCE CREDIT (HIC) PLAN (continued) Actuarial Assumptions The total HIC OPEB liability was based on an actuarial valuation as of June 30, 2023 and June 30, 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 dates of June 30, 2024 and June 30, 2023. Inflation 2.50%Salary increases, including inflation:Locality - General employees 3.50%-5.35%Locality - Hazardous Duty employees 3.50%-4.75%Investment rate of return6.75%, net of investment expenses,including inflationMortality RatesNon-Largest Ten Locality EmployersGeneral Employees Pre-Retirement: Pub-2010 Amount Weighted Safety Employee Rates projected generationally; 95% of rates for males; 105% of rates for females set forward 2 years Post-Retirement: Pub-2010 Amount Weighted Safety Healthy Retiree Rates projected generationally; 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; 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; 110% of rates for males and females set forward 2 years Mortality Improvement Scale: Rates projected generationally with Modified MP-2020 Improvement Scale that is 75% of the MP-2020 rates 52'