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Pensions <br />9 <br />General Police <br />Employees and Fire <br />Plan Plan Total <br />1 Change in net pension liability: <br />2 Change in actuarial assumptions (1)($265,000)($4,926,000)($5,191,000) <br />3 Change in proportion (2)165,000 (67,000)98,000 <br />4 Experience difference (3)87,000 80,000 167,000 <br />5 Earnings difference (4)(449,000)(1,101,000)(1,550,000) <br />6 Lino Lakes' share of 2017 pension expense 163,000 (459,000)(296,000) <br />7 Contributions to the plan by City of Lino Lakes (200,000)(428,000)(628,000) <br />8 Contributions to the plan by State of Minnesota - (23,000)(23,000) <br />9 Decrease in net pension liability (499,000)(6,924,000)(7,423,000) <br />10 Beginning net pension liability 3,142,000 10,394,000 13,536,000 <br />11 Ending net pension liability $2,643,000 $3,470,000 $6,113,000 <br />1. The discount rate was increased from 5.6% to 7.5% for the Police and Fire Plan. The change occurred because <br /> funds are now expected to be available to make all future benefit payments of current plan members. <br />2. The City's proportion is based upon its contributions to the plan in comparison to all participants. <br />3. This is the change between expected and actual experience in the measurement of the pension liability. <br />4. This is the difference between projected and actual earnings on plan investments.