content_image/1035771.jpg content_image/1035770.jpg
## Note 9 - Employee Benefit Plans - Continued 

The categorization of fair value measurements by input level for the assets in our OPEB plan is as follows: 

<img src='content_image/1035771.jpg'>

The fair value is represented by the actuarial present value of future cash flows of the contracts. 

Changes in our OPEB plan assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the years ended December 31, 2019 and 2018 are as follows: 

<img src='content_image/1035770.jpg'>

For the years ended December 31, 2019 and 2018, the actual return on plan assets relates solely to investments still held at the reporting date. There were no transfers into or out of Level 3 during 2019 or 2018. 

