Tag Archives: GASB

When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal

Posted on January 18, 2018 by Jeff Chang

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

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Tag Archives: GASB

When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal

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Tag Archives: GASB

When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal

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