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Public plans

July 11, 2011 By Mark Schulte 1 Comment

Top Reasons to Change Your GASB 45 Valuation Schedule

GASB 45 requires a complete actuarial valuation of public retiree health plans to be completed every 2 to 3 years (depending on number of plan members), and sponsors usually don’t look forward to the administrative hassles of their next study. However, there are several situations where a new …

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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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