Resources

Summary of GASB 45,
by the Government Accounting Standards Board

Dispelling OPEB "Urban Legends",
by Stephen Gauthier, Government Finance Officers' Association (GFOA)

GASB OPEB Assistance, from the League of MN Cities

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