OPEB

GASB 45

Basic Questions & Answers | Glossaries | Implementers | Actuaries in Oregon
Sample Letter to Governing Body | Implementation Walkthrough | Other Useful Links & Resources

GASB 45 Q & A

• Basic Questions and Answers (PDF)

GASB 45 Glossaries

• GASB Help Glossary
• Glossary of OPEB Terms
• GASB Glossary
• GASB 45 Definitions
• Definitions of Key Terms (DOC)

GASB 45 Implementers

• Multnomah County
• Chester County, PA
• Case Studies of 15 Counties (PDF) - sponsored by University of Georgia and the National Center for the Study of Counties
  
  

Cities:

• City of Phoenix, AZ
• City of Los Angeles, CA
• New York City
• City of Aurora, NY
• City of Rochester, NY
  
  

School Districts:

• Kettle Moraine School District, WI
• New York City schools
  

Special Districts:

• Metropolitan Water District of Southern California
• Rancho California Water District

Actuaries doing GASB 45 work in Oregon

The following list of actuaries is only a short listing of actuaries known to be doing GASB 45 work in Oregon.  Governments should review the qualifications of any potential actuarial service provider.  Governments should also adhere to their own purchasing policies and Oregon Revised Statutes when engaging an actuary to perform GASB 45 work.

• Aon
  
  
• ARM Tech
  23701 Birtcher Drive
  Lake Forest, CA  92630-1772
  949-470-4340
  
  
• HP Northwest
  12511 SW 68th Avenue
  Portland, OR  97223
  Toll-free 888-937-4015
  
  
• Independent Actuaries, Inc.
  15725 SW Greystone Court, Suite 102
  Beaverton, OR  97006
  503-520-0848
  
  
• Mercer
  111 SW Columbia Street, Suite 500
  Portland, OR  97201-5839
  503-273-5956
  
  
• Milliman Inc.



• SMART Business Advisory and Consulting, LLC
  Mark Ohnsted, Senior Manager
  30 North La Salle Street
  Suite 4300
  Chicago, IL 60602
  Phone 312-849-6029, Fax 312-849-2929
  

Sample Letter to Governing Body

Implementation Walkthrough

Other Useful Links & Resources

• Plain-Language Summary of GASB Statements No. 43 and No. 45 (PDF)
  
  
• GASB Other Postemployment Benefits Project
  
  
• Various Links to information about GASB 45:

If you wait, it could cost your district more later...more
Summaries / Status...more
The Great GASB...more
OPEB Non-Pension Benefit Plans...more
GASB 45 Frequently Asked Questions...more
GASB 45 Task Force, Howard County (PDF)...more
GASB 45 and Scotts Valley Unified School District (PDF)...more
NAGDCA GASB 45: New Standards in Reporting OPEB (PDF)...more
GASB 45 & GASB 43 Services...more
Report on Postretirement Medical Benefits Under GASB 45 (PDF)...more
The Elephant in the Room: Unfunded Public Employee Health Care Benefits and GASB 45 (PDF)...more
Pension Online - Analysis Tool Information...more
GASB Sample (PDF)...more
OPEB Resources...more
OPEB Forum...more
GASB 45 and it's Impact on Your Financial Statements (PDF)...more
GASB 45 and OPEB FAQs...more
Retiree and Post-Employment Benefits (PDF)...more
GASB FAQs...more
More GASB FAQs...more
Issues in Selecting the Discount Rate for GASB 45 Valuations...more
Definitions of Key Terms...more
Reporting procedures, techniques, user guides, GASB 34, GASB 45...more
The Impact of GASB 45 and Emerging Strategies for Post Employment Benefits...more
Manhasset School Districts Internal Auditor Answers Questions About GASB 45...more
GASB 45 Committee...more