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…trend rates of 5.5% to
10% in the first ten years and an ultimate rate of 5.0% after ten years. The valuation followed generally accepted
actuarial methods and included tests as considered necessary to assure the accuracy of the results. The UAAL is
being amortized over a 30 year open period in level dollar amounts.
NOTE 11 ‐ COMMITMENTS AND…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_08.pdf