b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2018 Amounts reported for 2018 use valuation, mortality for non-disabled participants is based on the RP-2014 Total Employee and Healthy Annuitant Mortality Tables rolled back to 2006, adjusted according to the rates inthefollowingtable,andprojectedwiththeConduentModified2016ImprovementScale.Ratesfor surviving beneficiaries are adjusted by 120 percent.Age Police Fire67 or less 77 % 68 %68-77 105 8778 and up 115 120 Amounts reported for 2018 use valuation, mortality for disabled retirees is based on the RP-2014 Disabled Mortality Tables rolled back to 2006, adjusted according to the rates in the following table, and projected with the Conduent Modified 2016 Improvement Scale.Age Police Fire59 or less 35 % 35 %60-69 60 4570-79 75 7080 and up 100 90 Amounts reported for 2017 and prior use valuation, rates of death were based on the RP2000 Combined Table,age-adjustedasfollows.Foractivemembers,setbacksixyears.Fordisabilityretirements,set forward five years for police and three years for firefighters.For service retirements, set back zero years for police and two years for firefighters.For beneficiaries, set back zero years.The rates are applied on a fully generational basis, with a base year of 2009, using mortality improvement Scale AA.Changes in AssumptionsOPERS OPEBFor 2018, the single discount rate changed from 4.23 percent to 3.85 percent.Changes in AssumptionsOP&F OPEBFor 2018, the single discount rate changed from 3.79 percent to 3.24 percent.- 77 - - 89 -'