b'LOS ANGELES FIRE AND POLICE PENSION SYSTEM NOTES TO FINANCIAL STATEMENTS JUNE 30, 2024 AND 2023NOTE 6NET OTHER POST-EMPLOYMENT BENEFITS LIABILITY (Continued)Sensitivity Analysis to Changes in Trend Rate (Continued)The per capita cost assumptions were based on premium, subsidy, and census data provided by the System and are summarized as follows:For fiscal year 2024:Maximum SubsidiesFor Participants under 65 For Participants 65 and OverAssumed Married/withSurviving Assumed Married/withSurvivingPlan Election % Single Domestic Partner Spouse Election % Single Domestic Partner SpouseFire Medical 88% $ 2,241.39 $ 2,241.39 $ 1,051.78 86% $549.16 $875.41 $549.16 Fire Kaiser 6%2,241.392,241.391,051.78 10% 549.16 390.00 549.16 UFLAC Select HMO 2%2 ,241.392,241.391,051.78 1% 549.16 734.97 549.16UFLAC HDHP 4%2,241.392,241.391,051.78 3% 549.161,009.68 549.16 Police Blue Cross PPO 66%2,241.392,241.391,051.78 76% 549.161,206.05 549.16 Police Blue Cross HMO 12%2,241.392,241.391,051.78 7% 549.161,256.05 549.16 Police Kaiser 22%2,241.392,241.391,051.78 17% 549.16 379.88 549.16 Dental 90% 42.9342.93-90% 42.93 42.93 -Medicare N/A - - - 100% 174.70 174.70 -For fiscal year 2023:Maximum SubsidiesFor Participants under 65 For Participants 65 and OverAssumed Married/withSurviving Assumed Married/withSurvivingPlan Election % Single Domestic Partner Spouse Election % Single Domestic Partner SpouseFire Medical 87% $ 2 ,169.79 $ 2,169.79 $939.09 85% $494.67 $811.97 $494.67Fire Kaiser 7%2 ,169.792,169.79 939.09 11% 494.67 454.06 494.67UFLAC Select HMO 3%2 ,169.792,169.79 939.09 1% 494.67 732.97 494.67UFLAC HDHP 3% 2,169.792,169.79 939.09 3% 494.67 984.54 494.67Police Blue Cross PPO 65%2 ,169.792,169.79 939.09 76% 494.671,130.56 494.67Police Blue Cross HMO 12%2 ,169.792,169.79 939.09 7% 494.671,167.56 494.67Police Kaiser 23%2 ,169.792,169.79 939.09 17% 494.67 341.34 494.67Dental 90%43.81 43.81 - 90% 43.81 43.81 -Medicare N/A - - - 100% 164.90 164.90 - Note: The System pays the lower of the members subsidy or members medical/dental plan premium.35 52 LAFPP ANNUAL REPORT 2024'