GASB 67/68/74/75 are effective for all public pension and OPEB plans, and actuaries have now implemented these measurements and disclosures. The presenters consider various technical details, including the determination of the attribution period for DROPs, treatment of various changes for OPEB, and exhaustion date calculations. In addition, presenters discuss unique situations that were not specifically addressed in the standards, and lessons learned through the implementation of these new standards.

Speakers