PDF
… long-term investment returns
on the State’s pooled funds and investments. The valuation assumed annual healthcare cost trend rates of 6.75%
to 9.00% in the first ten years and 5.00% to 6.50% 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 …
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_11.pdf