HERE are some articles and speeches about GASB 45 & OPEB.
For current developments, see the GASB 45 & OPEB section of our retirement plan blog.
Summary of GASB 45,
by the Government Accounting Standards Board
GASB OPEB Assistance, from the League of MN Cities
Proposed GASB 45 Changes, What’s All the Fuss About?,
by Mark Schulte, MASBO Conference, November 2014
GASB 16, 27, 45 and 47: How to Deal with Them,
by Mark Schulte
The OPEB Acid-Test,
by Girard Miller, governing.com
We Have the OPEB Numbers, Now What?,
by Van Iwaarden Associates, MASBO Conference, April 2009.
The Next Retirement Time Bomb,
by Milt Freudenheim and Mary Williams Walsh, New York Times,
December 11, 2005
What Should We Do Now About GASB and Post-Employment Benefits?,
by Jim van Iwaarden, for MASBO September 2005 newsletter