Focus On Public Benefits
  • Categories
    • 401(a)
    • 403(b)
    • 457(b) Plans
    • Fiduciary Duties
    • Governmental Benefits
    • Pension
    • Plan Administration
    • Plan Qualification
    • Record-keeping
    • Retiree Health
  • Archive
  • About
  • Subscribe
Select Page
Do You Have An Appropriate OPEB Document?

Do You Have An Appropriate OPEB Document?

by Jeff Chang | Jan 20, 2022 | Governmental Benefits, Health Coverage, Plan Administration, Retiree Health

Due to the rising costs of health care and health insurance, pressure from union bargaining partners, and the application of the “equal contribution rule” for public agencies that provide health coverage through CalPERS, many California cities and special districts...
When It Comes to Funding Pension and/or OPEB Liabilities, Not All Section 115 Trusts are Created Equal

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

by Jeff Chang | Jan 18, 2018 | Pension, Retiree Health

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 to report...

Search

Subscribe

Subscribe to receive emails regarding our latest blog posts.

Past Blog Posts

Categories

© 2022 Jeff Chang | Focus on Public Benefits

  • Privacy Policy
  • Terms of Use/Attorney Advertising Disclaimer