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Indian River County, Florida <br />Notes To Financial Statements <br />Year Ended September 30, 2018 <br />NOTE 14 — OTHER POSTEMPLOYMENT BENEFITS PLAN (OPEB) - Continued <br />F. Sensitivity of Net OPEB Liability <br />Regarding the sensitivity of the net OPEB liability to changes in the SDR, the following presents the <br />plan's net OPEB liability, calculated using a SDR of 6.00%, as well as what the plan's net OPEB <br />liability would be if it were calculated using a SDR that is one percent lower or one percent higher: <br />1% Decrease <br />5.00% <br />Sensitivity of Net OPEB Liability <br />to the Single Discount Rate Assumption <br />Current Single Discount <br />Rate Assumption <br />6.00% <br />1% Increase <br />7.00% <br />$ 6,473,988 <br />$ 3,453,531 $ 768,754 <br />Regarding the sensitivity of the net OPEB liability to changes in the healthcare cost trend rates, the <br />following presents the plan's net OPEB liability, calculated using the assumed trend rates as well as <br />what the plan's net OPEB liability would be if it were calculated using a trend rate that is one percent <br />lower or one percent higher: <br />Sensitivity of Net OPEB Liability <br />to the Healthcare Cost Trend Rate Assumption <br />1% Decrease <br />(6% down to 3.39%) <br />Current Healthcare Cost <br />Trend Rate Assumption <br />(7% down to 4.39%) <br />1% Increase <br />(8% down to 5.39%) <br />$ 662,882 <br />$ 3,453,531 $ 6,660,276 <br />100 <br />