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Other post-employment benefits (OPEB)

April 30, 2010 By Jim van Iwaarden Leave a Comment

GASB 45: the Last Wave

We're on the last wave of compliance with GASB 45 accounting for other post-employment benefits (OPEB). The biggest calendar-year employers (Phase 1) started in 2007, midsize (Phase 2) in 2008.  Now it's 2009 audit season, when smaller employers (Phase 3) will shift from cash-basis OPEB accounting …

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April 28, 2010 By Jim van Iwaarden 6 Comments

The retiree health reinsurance gold rush

There's an intriguing provision in the new health care reform law for retiree medical plans:  80% reinsurance for each early retiree's claims between $15,000 and $90,000.  The official summary is here. There's a fixed amount of money available for this, just $5 billion.  When it's gone, it's …

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