Webcast

Welcome and
Opening Remarks

 
Karl Johnson -
Project Manager GASB
Presentation: The history, requirements and content of GASB Statement 45, and guidance on criteria used by consultants when preparing reports on the implementation of GASB 45.
  • Basic Information about GASB Statement 45 (PowerPoint)
  • GASB Statement 45 Basic Q&A (PDF)

    • Richard Johnson,
    The Segal Company
    Consultants for Local Government
    Presentation: How consultants determine the amount of local government liability for other post-employment benefits, including actuarial assumptions.

    		How Consultants Determine Local Government Liability for OPEB (PowerPoint)

    Geoffrey Buswick,
    Standard and Poor's
    Presentation: The impact of implementation of GASB 45 on a jurisdiction's bond rating.

  • An Aging Population Challenges U.S. State Budgets And Renews Interest In Health Care Reform (PDF)
  • OPEB Liabilities Pose Minimal Near-Term Rating Risk For Public Finance Credits (PDF)
  • Credit Implications of GASB 45 Implementation on Municipal Entities (PowerPoint)
    		•

    Mary Beth Braitman, ICEMiller
    Presentation: The establishment of tax-favored retiree health plans and options available.

    		Funding for Retiree Health Care:
    Comparison of Vehicles (PowerPoint)

    Janet Smith -
    Personnel Director, City of Phoenix
    Presentation: The local municipal government's perspective on the impact of GASB 45.

    		 GASB 45 Forum A Local Government’s Perspective (PowerPoint)

    Dr. Reed Tuckson -
    United Health Care
    Presentation: The larger picture for reducing health care costs through lifestyle change in order to reduce overall health care costs and potential monetary liability associated with GASB 45.

    		 

    Audience Q & A

    		 
    Close