OPEB - Public Sector

OPEB 101

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OPEB University

We've put together videos, white papers, and blog posts to help you better understand GASB 74, GASB 75, OPEB and other benefit topics for municipalities.

As Director of Operations at Odyssey Advisors Francis is excited to utilize a decade of industry experience to assist the Odyssey team in developing solutions to client problems in a complete and efficient manner.

Have questions related to OPEB?  I’d be more than happy to explain or clarify anything you are curious about.

- Francis Fraine, Actuarial Consultant

GASB 45 Compliance Made Easy

Municipalities should never have to be burdened by the complexities associated with GASB 45. Here is a rundown of some principles to bear in mind. GASB 45 requires governmental organizations to report the long-term liabilities associated with OPEBs being offered to retirees. These do not include pension or deferred compensation plans. GASB 45 focuses on…

Municipal Issues

Two of the largest issues facing municipalities today are underfunded pensions and unfunded “other” post-employment obligations (“OPEB “). Historically, public accounting rules have allowed these obligations to be largely hidden or less visible to investors and taxpayers. Change is being phased in through the introduction of new GASB standards that require municipalities to disclose the…

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