Search
Subscribe
Subscribe to receive emails regarding our latest blog posts.
Past Blog Posts
Categories
-
Popular Posts
- Using a Section 115 Trust to Help Manage Pension Obligations 2.2k views | posted on September 13, 2017
- Public Agency Board Members’ Worker Classification Matters for Tax Purposes 1.3k views | posted on July 22, 2019
- If You Don’t Have a Section 218 Agreement, Watch Out for the Social Security “Gotcha” 1.2k views | posted on October 19, 2018
- Chapter 13: Some Things Are Worth Repeating – Beware of PTO Cash-Outs! 1k views | posted on April 22, 2014
- Using 457(b) Unforeseeable Emergency Distributions During the Coronavirus Crisis 1k views | posted on March 24, 2020
- Chapter 28: Why Cashing Out PTO Next Year Doesn’t Work 1k views | posted on August 15, 2016
- The CARES Act’s New Rules for Coronavirus-related Distributions from Governmental 457(b) Plans 893 views | posted on April 2, 2020
- Take Care When Cost-Sharing Under CalPERS 853 views | posted on November 7, 2019
- Why You Need to “Monitor” Full-time, Temporary Employees 852 views | posted on August 30, 2018
- COVID-19 Pandemic May Force Some Cities to Reset Employee Benefits 837 views | posted on May 11, 2020
Tag Archives: OPEB
When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal
By Jeff Chang 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 … Continue reading
Posted in Pension, Retiree Health
Tagged 115 Trust, GASB, OPEB
Comments Off on When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal
Chapter 14: Not Everyone Wants To Share – How Many OPEB Trusts Do You Need?
By: Jeff Chang 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 … Continue reading
Posted in Governmental Retirement, Health Coverage, Retiree Health
Tagged CERBT, OPEB, OPEB Trusts, other post employment benefits, PARS, retiree health, retiree health funding, retiree health trusts
Comments Off on Chapter 14: Not Everyone Wants To Share – How Many OPEB Trusts Do You Need?