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RETIREE HEALTH & PENSION LIABILITY <br />¡Other Post-Employment Benefits (OPEB) – 6/30/22 Measurement Date <br />¡Health benefits <br />¡Total Liability: $24.5 M <br />¡Unfunded Liability: $4.5 M <br />¡82% funded <br />¡Trust Fund Balance: $21.1 M <br />¡Pension – 6/30/22 Measurement Date <br />¡Retirement pension through CalPERS <br />¡Total Liability: $696.6 M <br />¡Unfunded Liability: $240.9 M <br />¡65% funded <br />¡Trust Fund Balance: $26.1 M <br />5