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FAS 106

September 11, 2013 By Mark Schulte Leave a Comment

Pension Discount Rates – September 2013 Preview

After several years of painfully-low pension discount rates, we’ve seen a modest rebound in 2013. Using the Citigroup Pension Liability Index (CPLI) and Citigroup Pension Discount Curve (CPDC) as proxies, pension accounting discount rates are up by about 80 basis points so far this year. This is …

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May 2, 2011 By Chris Grabrian, ASA, EA, MAAA Leave a Comment

Public Safety Benefits Can Significantly Affect OPEB Liabilities

Federal, state and local regulations often include mandated health benefits for officers disabled in the line of duty. These benefits are a way to reward officers for protecting and serving the public at great risk of bodily harm. The value of these benefits must be accounted for under GASB …

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May 2, 2011 By Chris Grabrian, ASA, EA, MAAA Leave a Comment

OPEB Participation Rates – “Kind of a Grey Area” Under Healthcare Reform

One of the highest impact assumptions in OPEB actuarial valuations is the participation rate.  This rate represents the percent of future retirees assumed to participate in the employer’s health plan during retirement. The participation assumption has a direct and leveraged effect on OPEB …

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