Actuarial funding of OPEB plans is primarily a public sector phenomenon due to the different regulations and tax laws that impact private sector organizations in the US. OPEB funding started to gain momentum with the implementation of GASB Statement 45 in the mid to late 2000s.
This webinar gives an overview of a sampling of employer provided OPEB plans and discusses different funding approaches taken for managing the future payout costs of the programs. The webinar will cover different funding policy goals, what drives those goals, how the ASOPs play a role in these policies and why OPEB funding policies may be different than those used for pension plans.