b"Capital Region Airport Commission NOTES TO FINANCIAL STATEMENTS June 30, 2025 and 2024 Note 11.LINE OF DUTY ACT (LODA) PROGRAM (continued) Sensitivity of the Commissions Proportionate Share of the Net LODA OPEB Liability to Changes in the Health Care Trend Rate (continued) Health Care Trend Rates1% Decrease Current 1% IncreaseCommission's proportionateshare of the LODA 2024 $ 646,106 $ 758,459 $ 896,317Net OPEB Liability 2023 681,244 803,322954,595LODA OPEB Fiduciary Net Position Detailed information about the LODA Program Fiduciary Net Position is available in the separately issued VRS 2024 Annual Comprehensive Financial Report (Annual Report). A copy of the 2024 VRS Annual Report may be downloaded from the VRS website at http://www.varetire.org/pdf/ publications/2024-annual-report.pdf, or by writing to the Systems Chief Financial Officer at P.O. Box 2500, Richmond, VA, 23218-2500. Note 12.VIRGINIA LOCAL DISABILITY PROGRAM (VLDP) Plan DescriptionPolitical subdivisions are required by Title 51.1 of the Code of Virginia, as amended, to provide short-term and long-term disability benefits for their hybrid plan employees either through a local plan or through the Virginia Local Disability Program (VLDP). This is a multiple-employer, cost-sharing plan administered by the Virginia Retirement System (the System), along with pension and other OPEB plans, for eligible public employer groups in the Commonwealth of Virginia. The specific information for the VLDP OPEB, including eligibility, coverage, and benefits is described below: Eligible Employees The Political Subdivision VLDP was implemented January 1, 2014 to provide benefits for non-work-related and work-related disabilities for employees with hybrid plan retirement benefits. All full-time, salaried generalemployees;includinglocallawenforcementofficers,firefighters,oremergencymedical technicians of political subdivisions who do not provide enhanced hazardous duty benefits; who are in the VRS Hybrid Retirement Plan benefit structure and whose employer has not elected to opt out of the VRS-sponsored program are automatically covered by the VRS Political Subdivision VLDP.Benefit Amounts The VLDP provides a short-term disability benefit beginning after a seven-calendar-day waiting period from the first day of disability. Employees become eligible for non-work-related short-term disability coverage after one year of continuous participation in VLDP with their current employer. During the first five years of continuous participation in VLDP with their current employer, employees are eligible for 60% of their pre-disability income if they go out on non-work-related or work-related disability. Once the eligibility period is satisfied, employees are eligible for higher income replacement levels.73"