Who calculates the liability for OPEB?

calculates liability OPEB
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Who calculates the liability for OPEB?

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For plans with fewer than 100 plan members, the employer can use the GASB 45 Alternative Measurement Method (AMM) for these calculations or a traditional actuarial valuation. Learn if your small public entity is eligible for the GASB 45 AMM and to use GASBhelp™. For larger employers or those that dont qualify for the AMM, an actuarial firm or individual with both pension and health actuarial expertise will be needed to perform an actuarial valuation of the OPEBs. Learn about Millimans GASB 45 actuarial valuation services.

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