GASB 75 – Investment Return & Money Weighted Rate of Return

The Odyssey team explains how your OPEB plan’s long-term expected investment return is determined as well as covers how your plan’s money-weighted rate of return (ROR) is calculated. 

What you’ll learn

  • How the long-term expected rate of return is calculated and how it impacts your discount rate
  • Who determines how the bond index rate is used
  • How the money-weighted ROR is determined

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