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CITY OF ROSEVILLE, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2021 <br />F.Sensitivity of the Total OPEB Liability to Changes in the Discount Rate <br />liability would be if it were calculated using a discount rate that is 1% lower (1.00%) or 1% higher <br />(3.00%) than the current discount rate: <br />1% Discount 1% <br />Decrease Rate Increase <br />(1.00%) (2.00%) (3.00%) <br />Total OPEB liability $1,797,729$1,668,186$1,547,048 <br />G.Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates <br />would be if it were calculated using healthcare cost trend rates that are 1% lower (5.50% decreasing <br />to 4.00%then 3.00%) or 1% higher (7.50% decreasing to 6.00%then 5.00%) than the current <br />healthcare cost trend rates: <br />Current <br />Healthcare <br />1% Cost Trend 1% <br />Decrease RatesIncrease <br />Total OPEB liability $1,489,981$1,668,186$1,879,965 <br />78 <br /> <br />