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Best Best & Krieger Employee Benefits & Executive Compensation Practice Page
BBKnowledge: Sharing our knowledge of emerging issues in public agency law
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Prior Posts
- They’re Yours, They’re Mine or They’re on Their Own: More On Employee vs. Independent Contractor
- Yours, Mine, Ours: Are the Individuals Working for You Your Employees?
- How Is Liability-driven Investing Different?
- Avoid Big Surprises After You Retire – Like a Major Reduction of Your Social Security
- When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal
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Tag Archives: OPEB
When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal
Substantial confusion exists about whether the assets of an Internal Revenue Code section 115 trust created to fund pension or OPEB (retiree health) obligations may be used to offset the overall pension or OPEB liabilities that public employers are required … Continue reading
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
Tagged CERBT, OPEB, OPEB Trusts, other post employment benefits, PARS, retiree health, retiree health funding, retiree health trusts
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