Other Post-Employment Benefits

Other Post-Employment Benefits

The cost of employee benefits has increased substantially in recent years, and this pattern appears unlikely to change anytime soon. A significant component of this increased cost relates to pensions and other post-employment benefits (OPEB), such as post-retirement healthcare. The recent decision of the Governmental Accounting Standards Board (GASB) to require that governmental employers accrue the cost of OPEB over the active service life of benefiting employees (GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions) has focused attention as never before on OPEB. This forum is designed to provide a practical way for interested parties to share questions, ideas, experiences, and strategies on the key finance-related issues associated with OPEB and the implementation of the GASB's new OPEB guidance.

Return to Board index

Forum permissions

You cannot post new topics in this forum
You cannot reply to topics in this forum
You cannot edit your posts in this forum
You cannot delete your posts in this forum