GASB 67/68/74/75 Revisited
August 19, 2020 11:30 AM - 12:45 PM
GASB 67/68/74/75 are effective for all pension and OPEB plans, and actuaries have now implemented these measurements and disclosures. This session discusses various details of the prescribed cost method, such as alternative ways to measure the Total Pension/OPEB Obligation including the determination of the attribution period for DROPs. In addition, presenters discuss 1) unique situations that weren’t specifically addressed in the standards, 2) tightening of the actuarial disclosure requirements, and 3) lessons learned through the implementation of these new standards.
- Session Category
- EA Non-Core1.50