Video & Transcript Research : 'case plan'
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MN
Transcript Highlights:
- out-of-home placement plan, do case notes, or their required SSIS time entry, SSIS won't respond.
- Some of the language within the case plans, within the entry areas within SSIS, are written in a very
- case plan and provide that to the family<01:51:22.599>
because <01:51:22.760>you <01:51 - <01:53:06.800>
plans <01:53:07.719>within language within the case plans within language - within the case plans within the<01:53:08.800>
entry <01:53:09.360>areas <01:53:09.840>
Keywords:
pregnancy support, women's health, maternity homes, nonprofit organizations, grant funding, abortion, family services, tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief
HI
Hawaii 2025 Regular Session
PBS Info Briefing - Mon July 28, 2025 @ 2:00 PM HST
Hawaii House Floor Meeting
Transcript Highlights:
- In that case, there was a that case.
- lines of cases is um a case involving lines of cases is um a case involving Duke<00:36:31.839>
- versus Kanamoku case, which was a case versus Kanamoku case, which was a case um<00:36:36.240>
- scenario,<00:59:15.119>
an that case, but worst case scenario, an that case, but worst case- event planning. event planning. planning<01:21:19.600>
the <01:21:19.840>event <01: - versus Kanamoku case, which was a case versus Kanamoku case, which was a case um<00:36:36.240>
Summary:
The committee held an informational briefing on federal and state authority over National Guard deployment in response to civil protest or unrest, prompted by recent federal actions and the California litigation in Newsom v. Trump. The chair explained the purpose was to help lawmakers and the public understand the legal background, the status of the California case, and possible Hawaii policy responses. David Day of the Attorney General’s office outlined several recent federal immigration-related executive actions and enforcement directives, then described Hawaii’s participation in multiple lawsuits challenging federal funding conditions, data-sharing demands, and the birthright citizenship order.
A major portion of the briefing focused on Newsom v. Trump. Day summarized the June 2025 Los Angeles protests and the president’s memorandum federalizing National Guard units under 10 U.S.C. 12406, which California challenged as ultra vires, procedurally improper, and violative of the Posse Comitatus Act, the Tenth Amendment, and the APA. He said the district court initially granted relief, but the Ninth Circuit stayed the TRO and held, in a published decision, that review under section 12406 is highly deferential and that the president lawfully exercised authority under paragraph 3. He also noted California-law issues about orders being issued through the governor, and said Hawaii had supported California through amicus briefs and would continue to do so; the bench trial was scheduled for August 11-13.
Members then asked how Hawaii law differs from California’s and whether the Ninth Circuit ruling would control here. Day said the standard-of-review aspects would likely apply, but the California-specific procedural language about orders issued in the governor’s name does not appear in Hawaii law. The committee also heard from Colonel Lloyd C. Phelps of the Hawaii Department of Defense, who explained that National Guard activations generally occur under Title 10 federal orders, state orders, or other statuses, and said the June 2025 federalization mechanism was a Title 10 call-up. He began addressing the president’s authority, the Posse Comitatus Act, and Hawaii’s own preparedness, but the discussion was cut short and members indicated they would return to the topic later. No votes were taken.
TX
Transcript Highlights:
- I don't know that the cost per case does justice to today's figures, but this states $452 per case for
- As far as the number of cases in Mexico in July, the current status shows there are 3,820 cases as of
- The new cases are reported anywhere from three to 350 cases per week, and they are seeing those cases
- This is the case here.
- You know, maybe we need to focus just on a plan A, but I think both a plan A and a plan B are important
FL
Florida 2025 Regular Session
November 19, 2025 - 04:00 PM
Transcript Highlights:
- BUT THIS CASE YOU IDENTIFIED A PROBLEM, WHERE FIXING IT.
- SO WE'VE BEEN ASKED FOR INSTANCE, WHO SETS, WHO WRITES THE CARE PLAN.
- HIS CASE WAS NEVER DEEMED A CRISIS CASE AND IN THE LONG-TERM CARE PLAN, AND I WANT TO BE CAREFUL ABOUT
- CRITICIZING WHATEVER PLAN THAT MIGHT'VE BEEN WHERE HE WAS ENROLLED.
- BUT THE AGENCY HAS PUT IN PLACE SEVERAL STRATEGIES TRYING TO CONNECT THE PLANS AND THEN DENTAL PLANS
NH
Transcript Highlights:
- And that's why it makes it difficult to plan a business or plan a development or plan a project.
- And that's why it makes it difficult to plan a business or plan a development or plan a project.
- Makes it difficult to plan a business or plan a development or plan a project.
- or planning.
- by case.
TX
Transcript Highlights:
- Correct a case.
- regional water plans and that rolls up to the state water plan.
- planning groups.
- Next step, management plan. Districts adopt management plans.
- If I were the governor, I sure wouldn't so the surface water plan is not a real plan the plan itself
TX
Texas 89th 2nd C.S.
Senate Committee on Water, Agriculture, and Rural Affairs May 11th, 2026
Water, Agriculture and Rural Affairs
Transcript Highlights:
- water plan.
- We've developed plans.
- or cases.
- projects in mind, and the content of these plans has been a recurring issue in contested case hearings
- , from the RGV plan, from the Nueces River's plan that is planned, and the other desalination plans along
NH
New Hampshire 2025 Regular Session
House Environment and Agriculture (01/28/2025)
Transcript Highlights:
- changing the plan to respond to failure of the plan.
- or changing the plan to respond to failure of the plan.
- plan for those Lee 8 management plan plan for those catastrophes<01:09:39.920>
or <01:09:40.319 - plan and uh if plan it was a long range plan and uh if you've<03:07:25.680>
been <03:07:25.840 - <03:10:22.840>
so diversion plans in town Master plans so diversion plans in town Master plans
Summary:
The Environment and Agriculture Committee held a hearing on HB 566, which would require permit applications for new landfills to include a detailed leachate management plan. The bill sponsor said the measure was prompted by recent reporting on leachate problems at New Hampshire landfills, including alleged violations at a Bethlehem facility and deficiencies at other sites, and argued the bill is meant to improve public health protections without dictating specific treatment methods or hindering innovation. The sponsor also said the proposal was developed with input from the Department of Environmental Services (DES) and industry representatives, and that a forthcoming amendment would revise the bill’s language to better fit the permitting process.
The sponsor explained that the amendment would move several requirements out of the contract section and into the planning section, change references such as “permit for construction” to “operating approval,” include landfill expansions, and remove language that could be read as requiring long-term contracts. Questions from members focused on whether the bill would create enforceable consequences if a plan is not followed, whether it would limit operators’ flexibility, and whether existing DES rules already cover the subject. The sponsor said enforcement details should be addressed by DES and emphasized that the bill would not lock operators into any particular contract or technology.
The Business and Industry Association testified in opposition to the bill as introduced, saying it appeared unnecessary because DES already regulates leachate through existing rules, including Env 806.53, and has authority to update those rules as technology changes. The witness argued that putting the requirements into statute could freeze the regulatory framework, create conflicts with future rulemaking, and make it harder for DES to respond quickly to new treatment methods or operational issues. No vote or final action was taken at the hearing.
VT
Vermont 2025-2026 Regular Session
Judicial Retention - 2026-03-25 - 10:30AM
Vermont Senate Floor Meeting
Transcript Highlights:
- taking cases under advisement. taking cases under advisement.
- if a plan is not followed.
- for a plan or revoke retention if a plan for a plan or revoke retention if a plan is<00:39:30.280
- short of a plan. short of a plan.
- cases are heard de novo. cases are heard de novo.
TX
Transcript Highlights:
- A component of our planning phase has also been finalizing a stakeholder engagement plan, but that has
- They do a deeper dive in cases.
- Before they can certify that case.
- But we can also read cases for new workers or workers that are struggling or an error-prone case.
- Those plans are now at risk.
MN
Minnesota 2025-2026 Regular Session
House Commerce Finance and Policy Committee 2/18/26
Commerce Finance and Policy
Transcript Highlights:
- So, for example, all bronze plans are now considered to be high deductible health plans, and those are
- <00:53:57.920>
Um, terminated their plans. Um, terminated their plans. - Sometimes you all bring us cases, folks in the audience bring us cases, we learn about cases from other
- So it's how we can do the cases and how we get the cases done. >> Okay. Thank you.
- the cases done. the cases done. >> Okay.<01:31:52.480>
Thank <01:31:52.639>you.
FL
Florida 2026 Regular Session
Children, Families, and Elder Affairs Feb 4th, 2025
Children, Families, and Elder Affairs
Transcript Highlights:
- So the first two, the assessments and safety planning module and the majority of the case administration
- slash case management module, have been built out.
- We plan to follow the same model.
- We feel very confident that that's being the case.
- And that would be our plan on how we would do that.
Summary:
The Committee on Children, Families, and Elder Affairs received a Department of Children and Families update from CIO Cole Sousa on three major technology modernization efforts: ACCESS, CWIS, and FASMS. For ACCESS, he described the six-year, $205 million project to replace the aging eligibility system used for SNAP, TANF, and Medicaid applications, noting completed releases such as the MyACCESS portal, document management, partner portal, workload management, and client registration modules. He said the system now supports mobile applications, multi-factor authentication, and bot detection, and that the next budget request is $36.625 million to continue moving workers off the mainframe, modernize notices, and complete more worker-portal functions. Members asked about performance data, interoperability with other systems, and the relationship to the FX project and APD; Sousa said API-based real-time exchanges are the goal and that current average case processing time is about 30 days, though he would provide a more exact figure later.
The committee then heard about CWIS, a four-year, $75 million child welfare modernization project. Sousa said phase one is complete, including hotline intake, investigations, mandatory reporter, youth, parent, and mobile portals, along with mobile field tools, e-signatures, and customizable dashboards. Current work is focused on case management, assessment and safety planning, licensure, and placement modules, with collaboration from community-based care providers through advisory sessions. For the next fiscal year, DCF is requesting $28 million and expects to finish development by summer and launch in September, while continuing change management and training. Senators pressed on interoperability with ACCESS, FX, and FASMS, the use of a single unique identifier, and whether CBCs would be required to use the statewide system; Sousa said the department’s goal is one statewide system, with licensing costs absorbed by the state and no plan for dual systems after go-live.
Finally, Sousa gave a brief update on FASMS, the financial and services accountability system used by managing entities. He said it remains in maintenance mode while DCF prioritizes ACCESS and CWIS, and that modernization of FASMS is still being planned with partner agencies. He estimated current maintenance costs at about $1.3 million and suggested a future modernization could cost roughly $5 million to $7 million, though no firm timeline has been set. The committee expressed support for using data and interoperable systems to improve decision-making, and the meeting adjourned without any votes or formal actions beyond adjournment.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Public Safety and Homeland Security Jun 21st, 2026 at 09:00 am
Joint Committee on Public Safety and Homeland Security
Transcript Highlights:
- In many of the cases, and those are the rare cases, most of the cases that are happening are individuals
- The vast number of cases are drug-related cases: heroin, fentanyl, methamphetamine trafficking.
- The vast number of cases are drug-related cases, heroin, fentanyl, methamphetamine trafficking.
- He explained that it is important to have a chaos emergency plan. A chaos emergency plan...
- Because you can't plan on cardiac arrest, but you can plan to save a life.
Summary:
The committee held a public hearing on several public safety bills, with testimony first on S.2681, Colby’s Law, which would establish safety standards for BMX and motocross tracks. Supporters, including the family of a child killed at a track, argued the bill is needed because some tracks lack basic protections such as barriers, emergency plans, on-site medical staff, and adequate track maintenance. A motocross track representative opposed the bill as overregulation that could impose major costs and argued existing safety efforts and voluntary safety committees are preferable. No vote was taken during the hearing.
The committee also heard testimony on S.2680, which would expand emergency preparedness requirements around aging nuclear power plants and nuclear waste sites from a 10-mile to a 50-mile radius. Supporters from Cape Cod Downwinders, Massachusetts Peace Action, physicians, and other advocates said current law is outdated and insufficient, citing risks from radioactive waste storage, limited federal oversight, and the need for broader evacuation and emergency planning. Testifiers urged the bill’s passage, and no action was taken.
A major portion of the hearing focused on the Protect Act, H.5158, dealing with limits on cooperation between state/local agencies and federal civil immigration enforcement. Sheriffs testified about how ICE detainers and notification requests work in practice, emphasizing discretion, public safety, and the difference between sentenced prisoners and pretrial detainees. Supporters from labor, education, and health care groups said immigrant communities are living in fear and asked for stronger protections, including bans on 287(g) agreements and clearer limits on ICE activity in schools, hospitals, and other sensitive locations. The hearing also included testimony on H.4697 regarding training and certification of constables and civil deputy sheriffs, with the Hampshire County sheriff saying sheriffs are already working with POST and MPTC on training standards and that the bill may be duplicative.
MN
Minnesota 2025-2026 Regular Session
Task Force on Homeowners and Commercial Property Insurance 10/22/25
Minnesota House Floor Meeting
Transcript Highlights:
- the case.
- And this particular case had case.
- Nationally there's 38 fair plans, seven wind and beach plans, which are similar and some other plans.
- Nationally there's 38 fair plans, seven wind and beach plans, which are similar and some other plans.
- The rest are just offering dwelling fire coverage. other plans. other plans.
Summary:
The task force met on October 22, 2025, with a quorum present and several members participating remotely. Members approved the minutes from the previous meeting. Michelle Urick of the Legislative Coordinating Commission then gave an administrative update on proxy voting and the task force’s operating procedures. She said the enabling statute only authorizes the officially appointed member to act and vote, so proxy voting is not allowed, and votes must be cast in person at the meeting where the item is considered. She also said members may submit written positions, but not vote before or after a meeting. In response to concerns about attendance for future votes, the chair said the January meetings would be rescheduled if possible using a Doodle poll so more members could be present in person. The group also agreed to treat the revised document as operating procedures rather than a formal charter, with no separate adoption action needed at that time.
The task force then moved into testimony on homeowners and commercial property insurance. Paul Edgar of Minnesota Realtors said rising insurance costs are adding to housing affordability pressures, citing an increase in the monthly principal, interest, taxes, and insurance payment on a median-priced Minnesota home from $1,622 in 2021 to $2,642 in September 2025. He said higher insurance costs and limited coverage can affect buyers’ financing, especially for condominiums and townhomes, and urged continued work on liability and insurance-related laws that may discourage condo development. He also referenced prior bipartisan reforms to Minnesota’s condominium construction defects law and said his organization supports further improvements to encourage more condo production.
Keenan Ravery of the Minnesota Mortgage Association focused on how insurance requirements affect mortgage lending. He explained that lenders require insurance both at origination and throughout the life of the loan, with standards aimed at protecting collateral rather than providing full homeowners coverage. He said replacement-cost coverage has long been the norm, but recent issues with roofs, deductibles, HO-6 policies, and force-placed insurance have become pain points for consumers and lenders. He said his association is working with national trade groups on reforms that could allow more flexibility in coverage types and deductibles, and he expressed hope that Fannie Mae, Freddie Mac, and the Federal Housing Finance Agency may announce policy changes in the coming months or by early 2026. No votes or substantive policy actions were taken beyond approving the minutes and agreeing to pursue scheduling adjustments for January.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Financial Services Jun 21st, 2026 at 10:00 am
Joint Committee on Financial Services
Transcript Highlights:
- Meaning that it's not unusual for a case manager to be unable to get a response from a health plan for
- Meaning that it's not unusual for a case manager to be unable to get a response from a health plan for
- Patients one house plan to another, and even within products in the same health plan.
- The health plan denied coverage.
- The plan that covers the HLA staff of about 50 or 60 people is The plan that covers the HLA staff of
Summary:
The committee held a hearing on several health care access and insurance-related bills, with most testimony focused on H.1136 to improve the prior authorization process. The Massachusetts Medical Society, Massachusetts Health and Hospital Association, Health Care for All, the Leukemia & Lymphoma Society, physicians, and hospital representatives all supported the bill, arguing that prior authorization delays care, increases administrative burden, contributes to clinician burnout, and can worsen patient outcomes. Witnesses described examples involving delayed cancer treatment, diabetes care, COPD medication, shingles pain treatment, and hospital discharge delays. They said the bill would preserve prior authorization but add guardrails such as longer validity periods, continuity-of-care protections, faster responses for urgent care, clearer lists of services requiring authorization, and more transparency and standardization.
The committee also heard testimony on H.1142/S.783 regarding equitable reimbursement for certified registered nurse anesthetists (CRNAs), with Senator Lovely and CRNA advocates supporting parity with physician anesthesiologists. They said CRNAs provide the same services at the same standard of care, but private insurers sometimes reimburse them at lower rates than physicians, which they argued is inconsistent with federal and state policy and harms access. Senator Keenan testified in support of a bill addressing claim denials and appeals, saying insurers should provide clearer explanations, time to resubmit claims, and timely appeal responses. Dr. Lorraine Schratz supported H.1126 to align state patient disclosure requirements with federal No Surprises Act rules, and Dr. Michael Trimbley supported H.1120 to recognize direct primary care as not being insurance and to encourage primary care participation.
The committee also heard testimony on H.1140/S.801 to remove barriers to patient care by updating insurance statutes to reflect nurse practitioners’ full practice authority, and on H.1168/S.A.18 to eliminate the PCP referral requirement for specialty gynecological care. Witnesses on those bills described delays and denials affecting autism diagnosis, nutrition coverage, and endometriosis care, and said the proposals would reduce unnecessary barriers and improve timely access. After testimony and a few member questions, the chair closed the hearing; no votes were taken during the session.
TX
Texas 89th 2nd C.S.
Senate Committee on Water, Agriculture, and Rural Affairs May 11th, 2026
Water, Agriculture and Rural Affairs
Transcript Highlights:
- Wildfire emergency plans. Develop a screwworm emergency plan.
- or cases.
- projects in mind, and the content of these plans has been a recurring issue in contested case hearings
- , from the RGV plan, from Nueces River's plan that is planned, and the other desalination plans along
- Regional plans rely on it.
Summary:
During the meeting, legislative members discussed the practice of municipalities diverting water and sewer revenues to their general funds, which impacts infrastructure maintenance and project delays. Vice Chair Sparks proposed limiting public testimony to two minutes, which was adopted without objection. The committee heard from various witnesses, including Perry Fowler from the Texas Water Infrastructure Network, who emphasized that utility revenues should primarily support water services and that transfers should be transparent and justified. He noted that many utilities face financial pressures that could hinder infrastructure projects.
Larry French from the Texas Public Policy Foundation highlighted the significant financial impact of water loss and general fund transfers, estimating the annual loss at $1.5 billion. He argued that these transfers can create disincentives for municipalities to address water loss issues. Brian Butcher, Assistant City Manager of Sugar Land, defended the city's cost allocation model for general fund transfers, asserting that they are necessary for equitable service provision and operational efficiency. The committee also discussed the implications of rising construction costs and the need for better procurement processes to ensure effective use of taxpayer dollars.
The second part of the meeting focused on the New World Screwworm and the state's preparedness to manage potential infestations. Dudley Hoskins from the USDA outlined the federal response efforts and the importance of collaboration with state agencies. He emphasized the need for ongoing surveillance and the production of sterile flies to combat the pest. Dr. Philip Kaufman from Texas A&M discussed the historical context of the screwworm and the challenges posed by its potential reintroduction, urging proactive management strategies among livestock producers. The committee acknowledged the need for increased resources and research to effectively address the threat of the screwworm.
TX
KY
Kentucky 2025 Regular Session
House Standing Committee on Local Government (2-25-25)
Transcript Highlights:
- and things that are in that plan that dictate the direction that we're going in terms of planning and
- Planning and Zoning so the training that Planning and Zoning so the training that we're<00:12:58.920>
- <00:13:01.680>
and would make sense that the Planning and would make sense that the Planning - But then also there is the next layer that we have: the Planning and Zoning Commission, the Planning
- studies one more followup in the case studies one more followup in the case that<00:43:10.640>
Keywords:
Meeting Start 00:15
Roll Call 00:25
HB 403 Discussion 02:11
HB 403 Vote 03:08
HB 555 Discussion 04:55
HB 555 Vote 08:42
HB 321 Discussion 10:55
HB 321 Vote 13:22
HB 18 Discussion 15:21
HB 18 Vote 35:10
HB 85 Discussion 39:08
HB 85 Vote 46:40
HB 371 Discussion 49:22
HB 371 Vote 52:03
Adjournment 53:48, 958, all
Summary:
The House Standing Committee on Local Government met with a quorum and took up several bills, mostly focused on local planning, zoning, and municipal administration. House Bill 403, a simple measure giving coroners a six-month grace period to complete continuing education, was presented by Rep. Deanna Gordon with testimony from Madison County Coroner Jimmy Cornelson and received unanimous support. House Bill 555, a technical bill affecting audit deadlines and flexibility for small cities and certain expo center audit arrangements, was explained by JD Cheney of the Kentucky League of Cities; he said it would help about 97 cities comply with audit requirements and allow more flexibility when municipalities are making good-faith efforts. The committee approved HB 555 on a roll call vote, with one no vote from Rep. Griffee and others in favor, and reported it favorably to the House floor.
House Bill 321, also presented with JD Cheney and Rep. DJ Johnson, would expand the time for planning commission and board of adjustment members to complete orientation and continuing education, with a focus on housing supply and accessibility. Supporters said it would help recruit more members and concentrate training on land-use impacts on housing; Rep. Roarx and others discussed Louisville Metro’s planning process, while Rep. Brown and Rep. Fleming raised concerns about infrastructure and long-range planning. The committee passed HB 321 favorably after roll call, with one no vote from Rep. Griffee.
House Bill 18 drew the most extended debate. Sponsor Rep. John Hodgson said the committee substitute would create incentives for infill development in urban areas and extend a moratorium on zoning district classification changes for two more years, arguing that local elected officials should have more control over major density changes and that unelected boards were approving projects without adequate infrastructure review. Opponents, including Liam Gallagher of Americans for Prosperity Kentucky and several members, argued the bill would restrict housing development, interfere with property rights, and limit Louisville Metro’s ability to update its Land Development Code; supporters countered that the bill would not stop development but would require elected officials to weigh in and address traffic and infrastructure concerns. After discussion, the committee approved HB 18 as amended by the substitute and reported it favorably to the House floor, with several members explaining their votes and some opposing the moratorium on local zoning changes.
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 4 on Climate Crisis, Resources, Energy, and Transportation Apr 9th, 2025
Transcript Highlights:
- The PG&E's rate case, for example...
- All of those resources are part of the planning process.
- We have a cycle of general rate cases.
- And what plans are you guys thinking about for the case where the Supreme Court does strike down the
- to any plan that the customer chooses.
NH
New Hampshire 2025 Regular Session
House Executive Departments and Administration (01/30/2025)
Transcript Highlights:
- really plan Define contribution plan is really plan Define contribution plan is really really<04:
- c><04:04:14.920>
work contribution plan plan so I only work contribution plan plan so I only work - Case studies of the state and pension plans that switched to defined contribution plans presented summaries
- <05:15:38.120>
case <05:15:38.400>study back to their original plans case study back - to their original plans case study of<05:15:39.160>
the <05:15:39.240>state <05:15:39.480
Summary:
The committee first took up House Bill 622, but after the sponsor said further research raised concerns, he asked that the bill be tabled. The committee then moved in executive session and voted unanimously to find the bill inexpedient to legislate, sending it to consent. The committee also retained House Bill 349, the ophthalmologic laser bill, after members said more time was needed for the professions involved to work out training standards and provide additional information; that motion also passed unanimously.
The committee then discussed House Bill 244, a municipal building/fire code recodification measure. Members said the bill needed more review and careful scrutiny because of its length and possible unintended effects, and they voted unanimously to retain it as well. House Bill 534 was then heard; the sponsor said the bill did not do what was intended because of a misunderstanding about current processing, and the committee voted inexpedient to legislate and placed it on consent.
The committee next considered House Bill 233, with an amendment to remove a requirement affecting the New Hampshire Vaccine Association. Supporters argued the bill would reduce an unnecessary burden and improve transparency, while opponents said the committee should not single out one private 501(c)(3) organization. The amendment was adopted 8-5, and the bill as amended then passed 7-6; a minority report was requested. Finally, the committee opened House Bill 536, a proposed 1.5% cost-of-living adjustment for certain state retirees. The sponsor and supporters argued retirees had not received adequate COLAs and that the bill would help offset inflation, while the retirement system testified that the proposal would add significant costs, including an estimated $1.5 million for the state, $6.6 million for political subdivisions, and about $100.7 million in present-value unfunded liability, with the impact reflected in future employer contribution rates.