NCPERS | GASB Statement 45

To GASB 45 Forum Webcast Viewers:

The American Federation of Teachers, International Association of Fire Fighters, and National Conference on Public Employee Retirement Systems strongly advocate for maintaining the excellent retiree health care benefits our members enjoy. Hard working public servants deserve, and should expect, a secure retirement that includes health insurance coverage for them and their dependents.

This webcast is offered to provide clear and concise facts regarding the Governmental Accounting Standards Board's (GASB) statement 45 on other post-employment benefits (OPEB). Education is the first step in protecting public employees against misinformation that could be used to undermine retiree health benefits. You will note that in addition to factual information regarding the GASB 45 statement, there are segments that address stakeholder issues including options for traditional health care models when you are faced with a no-win situation. These options may also be helpful if you wish to expand the health benefits currently enjoyed.

We hope that the forum is beneficial to you.

Below, you will find a list of speakers at the Public Employee Forum on GASB Statement 45 and the topics on which they presented. Click on the speaker's name to view their presentation at the Forum.

Note: You will need Windows Media Player or another program that will allow you to view Windows Media Files. Click here to Download Windows Media Player

GASB Webcast Presentations

Karl D. 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.
J. Richard Johnson, The Segal Company
Presentation: How consultants determine the amount of local government liability for other post-employment benefits, including actuarial assumptions.
Geoffrey Buswick, Standard and Poor's
Presentation: The impact of implementation of GASB 45 on a jurisdiction's bond rating.
Mary Beth Braitman, ICEMiller
Presentation: The establishment of tax-favored retiree health plans and options available.
Janet Smith, Personnel Director, City of Phoenix
Presentation: The local municipal government's perspective on the impact of GASB 45.
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.
Q & A Session
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