Sessions

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 alternatives 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
Retirement
Credits
EA Non-Core1.50
CPD1.50

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Speakers

  • 1 Kenneth J. Herbold Texas Pension Review Board
  • 2 Mehdi Riazi Gabriel Roeder Smith & Company
  • 3 Kwan-Ji Jeannie Chen Deloitte Consulting LLP
  • 4 Thomas O'Hara New York City Office of the Actuary