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| RETIREE MEDICAL REPORTING |
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Required Reports |
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In addition to pension valuations, we perform calculations for Other
Postemployment Benefit Obligations (or "OPEB") by the name of
the accounting statements that require their determination: FASB
ASC 965 (which includes former SOP 92-6/01-2), FASB ASC 715-
60 (which includes former FAS 106/132R/158) and GASB 43/45.
Because Rael & Letson staffs both pension and health actuaries, we
are well qualified to perform these calculations.
click
for an example of the Rael & Letson approach |
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Additional Applications for OPEB
Valuations |
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Several different, relevant and highly
useful reports are available as natural extensions to the required reports.
These additional reports provide decision makers with practical tools to
evaluate the operation of the retiree medical plan that may not have been
previously available.
click
for an example of the Rael & Letson approach |
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