b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2018 Changes in AssumptionsOPERS PensionAmounts reported beginning in 2017 incorporate changes in assumptions used by OPERS in calculating the total pension liability in the latest actuarial valuation.These new assumptions compared with those used in 2016 and prior are presented as follows:2017 2016 and PriorWage Inflation 3.25 percent 3.75 percentFuture Salary Increases,3.25 to 10.75 percent 4.25 to 10.05 percent including inflation including wage inflation including wage inflationCOLA or Ad Hoc COLA:Pre-January 7, 2013 Retirees 3 percent, simple 3 percent, simplePost-January 7, 2013 Retirees 3 percent, simple through 2018,3 percent, simple through 2018, then 2.15 percent, simple then 2.8 percent, simpleInvestment Rate of Return 7.5 percent 8 percentActuarial Cost Method Individual Entry Age Individual Entry Age Amounts reported beginning in 2017 use mortality rates based on the RP-2014 Healthy Annuitant Mortality Table. For males, Healthy Annuitant Mortality tables were used, adjusted for mortality improvement back to theobservationperiodbaseof2006andthenestablishedthebaseyearas2015.Forfemales,Healthy Annuitant Mortality tables were used, adjusted for mortality improvements back to the observation period base year of 2006 and then established the base year as 2010. The mortality rates used in evaluating disability allowances were based on the RP-2014 Disabled mortality tables, adjusted for mortality improvement back to the observation base year of 2006 and then established the base year as 2015 for males and 2010 for females. Mortality rates for a particular calendar year for both healthy and disabled retiree mortality tables are determined by applying the MP-2015 mortality improvement scale to the previously described tables.Amounts reported for 2016 and prior use mortality rates based on the RP-2000 Mortality Table projected 20 years using Projection Scale AA. For males, 105 percent of the combined healthy male mortality rates were used.For females, 100 percent of the combined healthy female mortality rates were used. The mortality ratesusedinevaluatingdisabilityallowanceswerebasedontheRP-2000MortalityTablewithno projections.For males, 120 percent of the disabled female mortality rates were used set forward two years.For females, 100 percent of the disabled female mortality rates were used.Changes in AssumptionsOP&F PensionAmountsreportedfor2018incorporatechangesinassumptionsusedbyOP&Fincalculatingthetotal pension liability in the latest actuarial valuation.These new assumptions compared with those used in 2017 and prior are presented as follows:2018 2017 and PriorValuation Date January 1, 2017, with actuarial liabilities January 1, 2016, with actuarial liabilitiesrolled forward to December 31, 2017 rolled forward to December 31, 2016Actuarial Cost Method Entry Age Normal Entry Age NormalInvestment Rate of Return 8.0 percent 8.25 percent Projected Salary Increases 3.75 percent to 10.5 percent 4.25 percent to 11 percentPayroll Growth Inflation rate of 2.75 percent plus Inflation rate of 3.25 percent plusproductivity increase rate of 0.5 percent productivity increase rate of 0.5 percentCost of Living Adjustments 3.00 percent simple; 2.2 percent simple 3.00 percent simple; 2.6 percent simplefor increase based on the lesser of the for increase based on the lesser of theincrease in CPI and 3 percent increase in CPI and 3 percent- 76 - - 88 -'