b'City of Dover Tuscarawas County, Ohio Notes to the Required Supplementary Information For the Year Ended December 31, 2019 Changes in AssumptionsOP&F PensionAmounts reported beginning in 2018 incorporate changes in assumptions used by OP&F in calculating the total pension liability in the latest actuarial valuation.These new assumptions compared with those used in 2017 and prior are presented as follows:Beginning in 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 increases based on the lesser of the for increases based on the lesser of theincrease in CPI and 3 percent increase in CPI and 3 percent Amounts reported beginning in 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 in the following table, and projected with the Buck/Conduent Modified 2016 Improvement Scale.Rates for surviving beneficiaries are adjusted by 120 percent.Age Police Fire67 or less 77 % 68 %68-77 105 8778 and up 115 120 Amounts reported beginning in 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 Buck/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-adjusted as follows. For active members, set back six years. For disability retirements, set forward five years for police and three years for firefighters. For service retirements, set back zero years for police andtwoyearsforfirefighters.Forbeneficiaries,setbackzeroyears.Theratesareappliedonafully generational basis, with a base year of 2009, using mortality improvement Scale AA.- 77 - - 93 -'