Column by Patrick Wolff, includes “Before diving in, I must note that this column is not about pensions. That may be a surprise, since I previously showed that the pension liability is even larger than the OPEB liability. But state pension law is in flux because the state Supreme Court is expected to rule within the year on a set of court cases that will clarify what changes municipalities, including San Francisco, can make to benefits that existing employees have not yet earned but expect to receive for future service. … The table shows why it is absolutely vital for The City to keep the rate of annual health care cost inflation as low as possible. … Controlling health care costs both now and over the long run must be an absolute priority for The City’s government.”