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CITY OFMOUNDS VIEW <br />Notes to Required Supplementary Information (continued) <br />December 31, 2023 <br />OTHER POST -EMPLOYMENT BENEFITS PLAN <br />2023 CHANGES IN ACTUARIAL ASSUMPTIONS <br />The discount rate was changed from 2.00 percent to 4.00 percent. <br />The inflation rate was changed from 2.00 percent to 2.50 percent. <br />2022 CHANGES <br />• The City's obligation for other post -employment benefits was immaterial prior to 2022, with <br />their ability to utilize age adjusted premiums. The City was required to utilize community rated <br />blended premiums in fiscal 2022, requiring the implementation of GASB Statement No. 75. <br />MAM <br />