NASACT - The National Association of State Auditors, Comptrollers and Treasures
NASACT - The National Association of State Auditors, Comptrollers and Treasures
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NASACT - The National Association of State Auditors, Comptrollers and Treasures
   
 
 
OPEB Implementation Network

Organized in April 2006, OPEB Implementation Network committee held regularly scheduled conference calls through 2008 to discuss issues and problems related to the implementation of GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. Participants included staff from state comptrollers' and auditors' offices as well as staff from state pension systems and other state offices. Representatives from the GASB also participated. Please log in to view past meeting minutes.

Resources

Survey of States' OPEB Plans, June 2008

Table 1 General Information
Table 2 If Actuarial Valuation Covers More Than One Plan
Table 3

Discount and Inflation Rates and Valuations

Table 4 Name and Type of Plan #1
Table 5 Additional Details of OPEB Plan #1
Table 6 Structure and Funding of Plan #1
Table 7 If OPEB Plan #1 Has an Irrevocable Trust
Table 8 Actuarial Valuation for OPEB Plan #1
Table 9 Actuarial Valuation for OPEB Plan #1 (cont.)
Table 10 Managing the Liability of OPEB Plan #1
Table 11 Name and Type of Plan #2
Table 12 Additional Details of OPEB Plan #2
Table 13 Structure and Funding of Plan #2
Table 14 If OPEB Plan #2 Has an Irrevocable Trust
Table 15 Actuarial Valuation for OPEB Plan #2
Table 16 Actuarial Valuation for OPEB Plan #2 (cont.)
Table 17 Managing the Liability of OPEB Plan #2
Table 18 Name and Type of Plan #3
Table 19 Additional Details of OPEB Plan #3
Table 20 Structure and Funding of Plan #3
Table 21 If OPEB Plan #3 Has an Irrevocable Trust
Table 22 Actuarial Valuation for OPEB Plan #3
Table 23 Actuarial Valuation for OPEB Plan #3 (cont.)
Table 24 Managing the Liability of OPEB Plan #3
Table 25 Name and Type of Plan #4
Table 26 Additional Details of OPEB Plan #4
Table 27 Structure and Funding of Plan #4
Table 28 If OPEB Plan #4 Has an Irrevocable Trust
Table 29 Actuarial Valuation for OPEB Plan #4
Table 30 Actuarial Valuation for OPEB Plan #4 (cont.)
Table 31 Managing the Liability of OPEB Plan #4
Survey Instrument - Part 1
Survey Instrument - Part 2

Survey of States' OPEB Plans, May 2007

Table 1 Name and Type of Plan #1
Table 2 Additional Details of Plan #1
Table 3

Structure and Funding of Plan #1

Table 4 Actuarial Valuation of Plan #1

Table 5

Decisions about Reporting Plan #1
Table 6 Name and Type of Plan #2
Table 7 Additional Details of Plan #2
Table 8 Structure and Funding of Plan #2
Table 9 Actuarial Valuation of Plan #2
Table 10 Decisions about Reporting Plan #2
Table 11 Name and Type of Plan #3
Table 12 Additional Details of Plan #3
Table 13 Structure and Funding of Plan #3
Table 14 Actuarial Valuation of Plan #3
Table 15 Decisions about Reporting Plan #3
Table 16 Name and Type of Plan #4 and Higher
Table 17 Additional Details of Plan #4 and Higher
Table 18 Structure and Funding of Plan #4 and Higher
Table 19 Actuarial Valuation of Plan #4 and Higher
Table 20

Decisions about Reporting Plan #4 and Higher

Survey of States' OPEB Plans, May 2006

Table 1 Name and Type of Plan #1
Table 2

Structure and Funding of Plan #1

Table 3 Actuarial Valuation of Plan #1

Table 4

Decisions about Reporting Plan #1
Table 5 Name and Type of Plan #2
Table 6 Structure and Funding of Plan #2
Table 7 Actuarial Valuation of Plan #2
Table 8 Decisions about Reporting Plan #2
Table 9 Name and Type of Plan #3
Table 10 Structure and Funding of Plan #3
Table 11 Actuarial Valuation of Plan #3
Table 12 Decisions about Reporting Plan #3
Table 13 Name and Type of Plan #4
Table 14 Structure and Funding of Plan #4
Table 15 Actuarial Valuation of Plan #4
Table 16

Decisions about Reporting Plan #4

Table 17

List of State Contacts

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NASACT - The National Association of State Auditors, Comptrollers and Treasures