Category Archives: Health Coverage

Chapter 14: Not Everyone Wants To Share – How Many OPEB Trusts Do You Need?

Now that the general economic situation and public agency finances appear to be improving, a number of municipalities and special districts are once again looking at their unfunded OPEB (other post-employment benefits) liabilities with an eye to getting these liabilities … Continue reading

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Chapter 12: When Treating Everyone The Same May Not Work – Working With PEMHCA’s Equal Contribution Rule

By Jeff Chang Sometimes the realities of family budgets – budgets in general – collide with notions of fairness and equal treatment. I can still remember the deep disappointment in the eyes of our youngest child many years ago when … Continue reading

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Chapter 8: Retiree Health Benefits – “To Infinity … And Beyond!”

I couldn’t help but think of Buzz Lightyear’s famous exhortation as I thought about the implications of the appellate court’s decision that I had just read – International Brotherhood Of Electrical Workers, Local 1245 v. City Of Redding (2012) 210 … Continue reading

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Chapter 7: What’s It Worth?

With the January 31 deadline for issuing 2012 Forms W-2 behind you, many agencies are breathing a sigh of relief. However after reviewing what we have to say, some of you may decide that it’s time for a “do-over.” WHAT … Continue reading

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