Current accounting and financial reporting standards for pensions became effective for fiscal years beginning after June 15, 2014, and similar changes for other postemployment benefits followed three years later. Even now, many governments still struggle with accounting and reporting for postemployment benefits, given the large number and high complexity of estimates necessary to measure and explain these amounts. In this session, refresh your fundamental understanding of defined benefit pension and OPEB plans from presenters with relevant actuarial, accounting, and auditing expertise.