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OPEB Publications

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Featured Books

  • OPEB Book: An Elected Official's Guide: Employer's Accounting for Pension and Other Post-Employment Benefits (OPEB)
    • A major challenge facing local governments is how to finance the cost of pensions and other post-employment benefits such as postretirement healthcare. While financial reports provide a wealth of information for making decisions, most decision makers find that information extremely difficult to understand and apply. This easy-to-understand and highly practical publication removes the mystery from pension and benefits accounting so that decision makers can confidently use the information contained in financial reports to make better decisions.
      By Stephen J. Gauthier

Articles from the Government Finance Review

  • February 2008
    • OPEB in Perspective: GASB Statement No. 45 Four Years Later

      (3.4K PDF) 

      Other postemployment benefits have been a thorn in the side of many governments since the overnmental Accounting Standards Board issued Statement No. 45; now is the time to make some of the tough decisions.

      Stephen J. Gauthier

  • August 2006
    • Coming to Grips with Other Post-Employment Benefits

      (PDF)

      The challenge of funding OPEB provides government finance officers with an unparalleled opportunity to assume financial leadership as governments weigh their options and craft a strategy to respond to the challenge.

      Jeff Esser, GFOA Executive Director
  • June 2006
    • Dispelling OPEB "Urban Legends"
      (PDF)

      Recently, it has become apparent that there are a number of common misconceptions about what GASB Statement No. 45 does and does not require. To avoid potential misunderstandings, this article underscores five important facts about GASB Statement No. 45.

      Stephen J. Gauthier
  • December 2005
    • Funding OPEB Liabilities: What Are Your Options?

      (2.8M PDF)
      As governments prepare to implement the new GASB requirements on accounting and financial reporting for other postemployment benefits, some will face significant liabilities. This article presents several strategies for managing OPEB costs, from advance funding to OPEB obligation bonds to changes in the actual benefits plan.
      Parry Young


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