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RFP No. 21-025
<br />�D��oAvN�ec EXHIBIT B
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<br />3 z
<br />Amortization Bases
<br />Layers of Liability/(Asset) based on actual annual experience
<br />Year
<br />Reason
<br />Ramp Term
<br />June 30, 2019
<br />1
<br />2006
<br />Fresh Start
<br />NO
<br />17
<br />(1,541,128)
<br />2
<br />2007
<br />Benefit Change
<br />NO
<br />7
<br />32,701,223
<br />3
<br />2007
<br />Benefit Change
<br />NO
<br />8
<br />148,699
<br />4
<br />2009
<br />Assumption Change
<br />NO
<br />10
<br />31,696,131
<br />5
<br />2009
<br />Special (Gain)/Loss
<br />NO
<br />20
<br />29,579,873
<br />6
<br />2010
<br />Special (Gain)/Loss
<br />NO
<br />21
<br />10,838,947
<br />7
<br />2011
<br />Assumption Change
<br />NO
<br />12
<br />13,733,629
<br />8
<br />2011
<br />Special (Gain)/Loss
<br />NO
<br />22
<br />(7,376,144)
<br />9
<br />2012
<br />Payment (Gain)/Loss
<br />NO
<br />23
<br />5,607,564
<br />10
<br />2012
<br />(Gain)/Loss
<br />NO
<br />23
<br />(263,221)
<br />11
<br />2013
<br />(Gain)/Loss
<br />100%
<br />24
<br />100,300,176
<br />12
<br />2014
<br />Assumption Change
<br />100%
<br />15
<br />46,677,512
<br />13
<br />2014
<br />(Gain)/Loss
<br />100%
<br />25
<br />(62,621,643)
<br />14
<br />2015
<br />(Gain)/Loss
<br />100%
<br />26
<br />31,205,036
<br />15
<br />2016
<br />Assumption Change
<br />80%
<br />17
<br />15,553,637
<br />16
<br />2016
<br />(Gain)/Loss
<br />80%
<br />27
<br />35,371,912
<br />17
<br />2017
<br />Assumption Change
<br />60%
<br />18
<br />12,655,874
<br />18
<br />2017
<br />(Gain)/Loss
<br />60%
<br />28
<br />(19,195,295)
<br />19
<br />2018
<br />Method Change
<br />40%
<br />19
<br />5,584,776
<br />20
<br />2018
<br />Assumption Change
<br />40%
<br />19
<br />26,831,729
<br />21
<br />2018
<br />(gain)/loss
<br />40%
<br />29
<br />(11,435,367)
<br />22
<br />2019
<br />AL Significant Increase
<br />NO
<br />20
<br />126,996
<br />23
<br />2019
<br />Non -Asset (Gain)/Loss
<br />NO
<br />20
<br />2,662,634
<br />24
<br />2019
<br />Investment (Gain)/Los
<br />20%
<br />20
<br />3,338,444
<br />9UFI
<br />Year Reason Ramp Term June 30, 2019
<br />1
<br />2005
<br />Fresh Start
<br />NO
<br />16
<br />$ (2,937,840)
<br />2
<br />2006
<br />Benefit Change
<br />NO
<br />6
<br />2,091,015
<br />3
<br />2009
<br />Assumption Change
<br />NO
<br />10
<br />16,377,191
<br />4
<br />2009
<br />Special (gain)/loss
<br />NO
<br />20
<br />32,208,187
<br />5
<br />2010
<br />Special (gain)/loss
<br />NO
<br />21
<br />(11,831,291)
<br />6
<br />2011
<br />Assumption Change
<br />NO
<br />12
<br />17,057,934
<br />7
<br />2011
<br />Special (gain)/loss
<br />NO
<br />22
<br />(4,372,256)
<br />8
<br />2012
<br />Payment (gain)/loss
<br />NO
<br />23
<br />8,208,025
<br />9
<br />2012
<br />(gain)/loss
<br />NO
<br />23
<br />74,156,553
<br />10
<br />2013
<br />(gain)/loss
<br />100%
<br />24
<br />140,600,831
<br />11
<br />2014
<br />Life Exp. + 2.0/2.5 yrs.
<br />100%
<br />15
<br />55,792,670
<br />12
<br />2014
<br />(gain)/loss
<br />100%
<br />25
<br />(82,908,692)
<br />13
<br />2015
<br />(gain)/loss
<br />100%
<br />26
<br />57,135,136
<br />14
<br />2016
<br />7.50%to 7.375%
<br />80%
<br />17
<br />19,004,711
<br />15
<br />2016
<br />(gain)/loss
<br />80%
<br />27
<br />46,990,724
<br />16
<br />2017
<br />7.375%to 7.25%
<br />60%
<br />18
<br />21,123,048
<br />17
<br />2017
<br />(gain)/loss
<br />60%
<br />28
<br />(29,671,462)
<br />18
<br />2018
<br />Method Change
<br />40%
<br />19
<br />4,647,516
<br />19
<br />2018
<br />7.25% to 7.00%
<br />40%
<br />19
<br />33,928,210
<br />20
<br />2018
<br />(gain)/loss
<br />40%
<br />29
<br />(1,304,860)
<br />21
<br />2019
<br />Non -Asset (Gain)/Loss
<br />No
<br />20
<br />4,528,943
<br />22
<br />2019
<br />Investment (Gain)/Loss
<br />20%
<br />20
<br />3,898,918
<br />Safety0,
<br />,723,211
<br />
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