Material Detail

Public Employee Forum on GASB Statement 45

Public Employee Forum on GASB Statement 45

This site provides several videos, Powerpoint video presentations, and pdf files from the IAFF webcast delivered February 7, 2007. Specific topics includes: 1) History, requirements, and content of GASB 45; 2) How consultants determine the local government liability for OPEB; 3) An aging population challenges U.S. state benefits and renews interest in health care reform; 4) OPEB liabilities pose minimal near-term rating risk for public finance creditors; 5) Credit implications of GASB 45; 6) Funding for retiree health care: a comparison of vehicles; and 7) GASB 45 forum from a local government's perspective.


  • Editor Reviews
  • User Rating
  • Comments
  • Learning Exercises
  • Bookmark Collection (1) Bookmark Collections
  • Course ePortfolios
  • Accessibility Info

More about this material


Log in to participate in the discussions or sign up if you are not already a MERLOT member.