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Public Employee Forum on GASB Statement 45
This site provides several videos, Powerpoint video presentations, and pdf files from the IAFF webcast delivered February 7, 2007. Specific topics includes: 1) History, requirements, and content of GASB 45; 2) How consultants determine the local government liability for OPEB; 3) An aging population challenges U.S. state benefits and renews interest in health care reform; 4) OPEB liabilities pose minimal near-term rating risk for public finance creditors; 5) Credit implications of GASB 45; 6) Funding for retiree health care: a comparison of vehicles; and 7) GASB 45 forum from a local government's perspective.
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