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Public plans

January 25, 2013 By Mark D. Meyer, JD, FSA Leave a Comment

OPEB Investments – The Danger of Playing It Safe

Under GASB 43 and 45, public sector employers are required to account for retiree medical benefits under special rules for Other Post-Employment Benefits (OPEB).  Many have chosen to pre-fund these liabilities in a trust similar to a retirement plan trust.  At the recent Minnesota School Board …

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October 19, 2011 By Jim van Iwaarden 1 Comment

The Value of Tax Deferral

Happy couple

We often hear the question “why should I contribute to a qualified retirement plan if tax rates might go up”?  Good question; here’s why:  you’ll probably end up with more money after tax.  That’s true even if tax rates go up in the future. How much more you’ll end up with depends on your …

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August 15, 2011 By Mark Schulte Leave a Comment

“Measure It Before You Promise It” for GASB 45 OPEB

Over the past several years, GASB 45 has required public employers to recognize the cost of Other Postemployment Benefits (OPEB: e.g., retiree health insurance, life insurance) while employees are accruing the benefits, not after they retire. For many public entities, the true cost of their …

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