CITY OF NASHUA, NEW HAMPSHIRE
OTHER POST-EMPLOYMENT BENEFITS (OPEB)
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULES OF CHANGES IN THE TOTAL OPEB LIABILITY
Total OPEB Liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments
Net change in total OPEB liability
Total OPEB liability - beginning,
Total OPEB liability - ending
(Unaudited)
City of Nashua OPEB Plan*
202) 2020 2019 2018
$ 3.169049 $$ 2.730.983 $ 2412885 $$ 2.526279
1,504,631 1,798,307 1,777,895 1,645,880
(4,278,544) (462,851) 1,068,607 (3,613,115)
2,181,485 2,780,057 1,506.786 1,309,808
(1,916,517) (1,985.541) (1,598,222) (1.978, 182)
660,104 4,860,955 5,167,951 (109,330)
54,347,990 49,487,035 44,319,084 44,428,414
$ 55,008,094 $ 54347990 $ 49,487,035 $44,319,084
* Does not include New Hampshire Retirement System Medical Subsidy.
Schedule is intended to show information for 10 years. Additional years will be displayed as they become available
See notes to the City's financial statements for summary of significant actuarial methods and assumptions.
See Independent Auditors’ Report.
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