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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
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
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
Tagged CERBT, OPEB, OPEB Trusts, other post employment benefits, PARS, retiree health, retiree health funding, retiree health trusts
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