b'Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 10.GROUP LIFE INSURANCE (GLI) PLAN (OPEB PLAN) (continued) GLI OPEB Liabilities, GLI OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to the GLI Plan OPEB (continued)$54,371 and $54,010 reported as deferred outflows of resources related to the GLI OPEB resulting from the Commissions contributions subsequent to the measurement date will be recognized as a reduction of the Net GLI OPEB Liability in the fiscal years ending June 30, 2026 and June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the GLI OPEB will be recognized in the GLI OPEB expense in future reporting periods as follows: Year Ended June 30 2025 Year Ended June 30 20242026 $(36,538) 2025 $(21,128)2027(5,236) 2026(39,430)20285,931 2027(9,302)202915,127 2028 2,16620309,778 2029 11,205Thereafter - Thereafter-Actuarial Assumptions The total GLI 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 date of June 30, 2024 and June 30, 2023. The assumptions include several employer groups. Salary increases and mortality rates included herein are for relevant employer groups. Information for other groups can be referenced in the VRS Annual Report. 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 Employers-General EmployeesPre-Retirement: Pub-2010 Amount Weighted Safety Employee Rates projected generationally; males set forward 2 years; 105% of rates for females set forward 3 years Post-Retirement: Pub-2010 Amount Weighted Safety Healthy Retiree Rates projected generationally; 95% of rates for males set forward 2 years; 95% of rates for females set forward 1 year Post-Disablement: Pub-2010 Amount Weighted General Disabled Rates projected generationally; 110% of rates for males set forward 3 years; 110% of rates for females set forward 2 years 62'