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I-1 - Preliminary Official Statement - GO Bond 2025

Dated March 4, 2025City Council — regular meeting, March 4, 2025 93 pages

Page 81 of 93

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City of Tiffin Notes to Other Information – Pension Liability Changes of Benefit Terms There are no significant changes in benefit terms. Changes of Assumptions The 2022 valuation incorporated the following refinements after a quadrennial experience study: Changed mortality assumptions to the PubG-2010 mortality tables with mortality improvements modeled using Scale MP-2021. Adjusted retirement rates for regular members. Lowered disability rates for regular members. Adjusted termination rates for all membership groups. 35

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sharepoint (I-1 - Preliminary Official Statement - GO Bond 2025.pdf) — where it was found ↗ first seen Oct 12, 2026

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