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Retiree Health and Pension <br />Liability <br />•Other Post-Employment Benefits (OPEB) <br />•Health benefits <br />•Total Liability: $23.1 M <br />•Unfunded Liability: $4.5 M <br />•81% funded <br />•Pension <br />•Retirement pension through CalPERS <br />•Total Liability: $669.8 M <br />•Unfunded Liability: $161.1 M <br />•76% funded