Accounting for Pensions and Other Postemployment Benefits - September 15, 2008

No prerequisite

Course Level: Advanced

CPE Credits: 8
1 Day

9 a.m. - 5 p.m.


Who Will Benefit

This one-day seminar is designed for finance professionals who have either direct or indirect responsibility for pensions and other postemployment benefits (OPEB), either in connection with a pension/OPEB plan or in connection with a governmental employer that offers such benefits.



The seminar provides a detailed examination of the GASB's accounting and financial reporting guidance for pension and OPEB plans and participating employers.  It also offers practical guidance on preparing a comprehensive annual financial report (CAFR) for public employee retirement systems (PERS).


Seminar Objectives

  • Terminology and background
  • Employers' accounting for pensions
  • Actuarial methods
  • Employer's note disclosures for pensions
  • Introductory section of a PERS CAFR
  • Financial statements and supporting schedules for pension plans
  • Trend data for pension plans
  • Note disclosures for pension plans
  • Actuarial section of a PERS CAFR
  • Investment section of  PERS CAFR
  • Statistical section of a PERS CAFR
  • Employers' accounting for OPEB
  • Financial reporting for OPEB plans


Recommended Reading

An Elected Official's Guide to Public Retirement Plans



Stephen Gauthier, Director, Technical Services Center, GFOA, Chicago, Illinois

Jake Lorentz, Assistant Director, Technical Services Center, GFOA, Chicago, Illinois


Registration Fees

GFOA member:  $370     Nonmember:  $550   


Register online

Register by fax