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11 <br />Contents <br />Title Page <br />Introduction. 1 <br />Actuarial Certification, Reliances and Distribution 2 <br />Best Estimate Results for Postretirement Medical Cost 3 <br />Estimated Annual Required Contribution 4 <br />Sensitivity Analysis 5 <br />Alternative Funding Method 6 <br />25 Year Cash Flow 7 <br />Actuarial Assumptions and Methods 8 <br />Participant Data. 11 <br />Plan Provisions 12 <br />Glossary 13 <br />Documentation of Assumptions and Methods 16 <br />City of Lino Lakes Minnesota, Retiree Health Benefit Plan - November 2008 <br />