b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2019 Changes in AssumptionsOPERS PensionTraditional PlanAmounts reported beginning in 2019 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 2018 and 2017 and in 2016 and prior are presented as follows:2019 2018 and 2017 2016 and PriorWage Inflation 3.25 percent 3.25 percent 3.75 percentFuture Salary Increases,3.25 to 10.75 percent 3.25 to 10.75 percent 4.25 to 10.05 percent including inflation including wage inflation including wage inflation including wage inflationCOLA or Ad Hoc COLA:Pre-January 7, 2013 Retirees 3 percent, simple 3 percent, simple 3 percent, simplePost-January 7, 2013 Retirees 3 percent,3 percent,3 percent,simple through 2018,simple through 2018,simple through 2018, then 2.15 percent, simple then 2.15 percent, simple then 2.8 percent, simpleInvestment Rate of Return 7.2 percent 7.5 percent 8 percentActuarial Cost Method Individual Entry Age 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 baseyearof2006andthenestablishedthebaseyearas2010.Themortalityratesusedinevaluating disabilityallowanceswerebasedontheRP-2014Disabledmortalitytables,adjustedformortality 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 rates used in evaluating disability allowances were based on the RP-2000 mortality table with no 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 AssumptionsOPERS PensionCombined PlanFor 2019, the investment rate of return changed from 7.5 percent to 7.2 percent. - 76 - - 92 -'