2026 OPEB Trend Report

This report highlights our analysis of other post-employment benefits (OPEB) trends observed for 2026.

What you’ll learn about:  

• OPEB funding strategies and the continued rise in prefunding
• The role of municipal bond rates
• Key impacts of GASB 74 & 75 on financial reporting
• Emerging trends, including healthcare cost pressures and post-pension funding strategies

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