Looking at the burden of OPEB benefits.

PositionNews & Numbers - Other post employment benefits - Brief article

In addition to pensions, most state and local governments provide other post-employment benefits (OPEBs), the largest of which is retiree health insurance. Retiree health plans have received increased attention in recent years due to rapidly rising health costs and new reporting guidelines from the Governmental Accounting Standards Board (GASB). These guidelines, which were released in 2004 and became effective in 2007, require states and localities to change the way they account for the cost of retiree health plans from a cash to an accrual basis, essentially applying to OPEB plans the standards used for pensions.

How Big a Burden Are State and Local OPEB Benefits, a new brief from the Center for State and Local Government Excellence, provides an updated accounting of OPEB commitments, with data for 2012 and 2013. These data cover virtually all OPEB plans administered at the state level as well as a large sample of plans administered...

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