b. summary of historical contractual resident or member data and population statistics for contractual residents or members as of the valuation date, in accordance with sections 3.3, 3.4, and 3.5;
c. assumptions and methodology used in performing the population projections, in accordance with sections 3.3, 3.4, and 3.5;
d. assumed expense levels consistent with the targeted number of contractual residents or members when a material change in the population is expected, in accordance with section 3.4;
e. assumptions and methodology used to estimate each actuarial present value, in accordance with section 3.6;
f. assumptions and methodology used to value and depreciate the physical property, in accordance with sections 3.6.3 and 3.6.4;
g. mortality, morbidity, withdrawal, and occupancy rate assumptions (including trend assumptions, if any), and methodology used in selecting such assumptions, in accordance with sections 3.7.1;
h. trend rates for revenues and expenses, and the relationship between the two, in accordance with section 3.7.2;
i. investment rate and discount rate, in accordance with section 3.7.3;
j. assumptions and methodology used to allocate general revenue and expenses, in accordance with section 3.7.4;
k. any known significant circumstances that may affect the organization’s ability to remain a going concern, in accordance with section 3.7.5;
l. assumptions and methodology used for any significant margin for uncertainty, or a similar adjustment or provision, included in the actuarial valuation, including any significant assumptions affecting the valuation regarding surplus available to provide for adverse fluctuations, in accordance with section 3.7.6;
m. any material changes in assumptions or methods from the most recent prior analysis, in accordance with section 3.7.6;
n. the results of any sensitivity tests performed, in accordance with section 3.7.6; and
o. any assistance assumed to be derived from dedicated benevolence funds or financial assistance subsidies, in accordance with section 3.8.
