OPEB Survey
					Retiree Premiums as %		Net OPEB		Unfunded		Rato of UAAL
	City		Funding Method		of employee premium		Obligation		Liability (UAAL)		to Payroll
	Lawrence		Pay as you go		80%		$1,000,000		$21,303,407		49.90%
	Overland Park		Trust (14% funded)		(1)		$1,603,406		$16,067,601		26.70%
	Olathe		Pay as you go		100%(2)		$4,523,523		$18,789,317		39.90%
	Topeka		Pay as you go		100%		$3,218,159		$3,218,159		4.86%
	Columbia, MO		Trust (19% funded)		(3)		$126,918		$3,726,000		6.80%
	Manhattan		Pay as you go		102%		$667,701		$2,983,441		20.50%
					(1) Sudsidy increases with length of employment - 50% maximum
					(2) Spouse of employees hired after 1/1/10 not eligible
					(3) Allows employee to contribute $2/hr of unused sick leave