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GASB Strategies

OPEB REPORTING

GASB 43 and 45 are more than disclosure issues. Their implications run deep and wide through most government and municipal employers that offer retiree healthcare and Other Post-Employment Benefits (OPEB) plans.

We assist employers in answering the bigger questions behind the disclosure: What funding method should we use? Do we fund or not? Should we issue OPEB obligation bonds? How can we reduce expense and/or unfunded liabilities? What will our expense look like five or ten years from now? How should we modify plan design to optimize expense and retiree appreciation?

We can help with valuation and disclosure for now. But more importantly, our expert actuaries can help you understand and manage the long-term impacts for the future.