• Skip to primary navigation
  • Skip to main content

Van Iwaarden Associates

Retirement Planning For Employers

  • Home
  • Public Sector
    • GASB 67/68 Pension Accounting
      • GASB 67/68 FAQs and Resources
      • Fire Relief Associations
    • GASB 74/75 OPEB Accounting
      • GASB 75 & OPEB Expertise
      • GASB 75 & OPEB FAQs
    • Discount Rates, Crossover, Agent Plans
    • Speeches & Articles – Public Plans
  • Private Sector
    • Plan Design
      • Defined Benefit Plans
      • Cash Balance Plans
        • Cash Balance Plan Case Studies
        • Cash Balance Plan FAQs
      • Profit-Sharing Plans
      • 401(k) Plans
      • 403(b) Plans
      • Retiree Medical Benefits
    • Actuarial Services
      • Cross Testing
      • Pension Plans
      • FASB Retiree Medical
    • Speeches & Articles – Private Plans
  • Blog
  • About VIA
    • Our Team
    • Offices
    • Get a Life!

retiree medical

June 3, 2015 By Mark Schulte Leave a Comment

First pensions, now OPEB – New GASB 74 & 75 will transform OPEB reporting

Public sector employers, get ready! The Governmental Accounting Standards Board (GASB) has officially approved new accounting statements for Other Post-Employment Benefit plans (OPEB; retiree medical). Here’s what the recent GASB announcement confirms: Final provisions will closely mirror GASB …

Continue Reading

June 18, 2014 By Mark Schulte 1 Comment

Top 5 Take-Aways from the GASB OPEB Accounting Exposure Draft

Last week the Governmental Accounting Standards Board (GASB) released its long-awaited exposure draft of proposed Other Post-Employment Benefits (OPEB) accounting changes. Although there may be modifications before the rules are finalized, public employers should be aware of the potential …

Continue Reading

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 …

Continue Reading

  • Go to page 1
  • Go to page 2
  • Go to page 3
  • Go to page 4
  • Go to Next Page »

Copyright © 2023 · Northern Consulting Actuaries, Inc. d/b/a Van Iwaarden Associates. All rights reserved.