Discount Rate Under GASB 74/75 – Post Pension Funding

This is a case study of a town that adopted a deferred pension funding policy. The policy allocates a modest funding amount towards their OPEB until their pension becomes fully funded and then reallocates the pension payments towards the OPEB plan. 

What you’ll learn

  • What discount rate the town is able to use based on this funding policy
  • How long it will take the town to become fully funded 
  • A look at an OPEB Funding Increase & Discount Rate Impact chart

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