OPEB Implementation Network > Committees

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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