• Home
  • About
  • Contact
  • Data Upload
PARS Public Agency Retirement Services
  • PARS Solutions
    • Pension Rate Stabilization Program (PRSP)
    • OPEB/GASB 45/75 Retiree HealthCare Pre-Funding Programs
    • Early Retirement Incentives
    • Alternative To Social Security forPart-Time, Seasonal andTemporary Employees
    • Tax Deferred Exit Incentive
    • Defined Benefitand SupplementalDefined Contribution Plans
    • Leave Reduction Plans
  • My Pars Plan
  • News Center
  • Who We Are
    • About PARS
    • Contact Us
    • Key Contacts
    • Client Services
    • Affiliations
    • Careers
    • Sitemap
    • Privacy Policy
Pars
I Have A PARS Account

January, 2019

23
Jan
2019

Implicit OPEB (Retiree Healthcare) Liabilities: It’s Real

Categories: National Developments,OPEB/GASB 45/75

Implicit retiree healthcare or OPEB liabilities are the inherent subsidies that are calculated when a retiree continues to receive coverage under the employer’s group health insurance plan by paying the group premium charged to active employees.

read more...

Recent Stories

  • Public Pension Challenges: The Role of the Section 115 Trust in Risk Mitigation and Strategic Financial Planning

    September 12, 2023

  • Making Cents of Implicit Subsidy Liabilities: An Imperative Case for Pre-Funding OPEB in Texas

    July 31, 2023

  • To Prefund in a Section 115 Trust or Not: A Greater Potential for Long-Term Earnings May Be the Answer

    November 24, 2021

  • No Set-up Cost of an IRC Section 115 Trust with PARS

    November 24, 2021

  • Big Spring School District Cuts over $2.3 Million from Budget: PARS Separation Incentive Delivers Big Savings

    November 17, 2021

Categories

  • PARS In The News
  • Hot Sheets
  • OPEB/GASB 45/75
  • Pension Rate Stabilization
  • Early Retirement Incentives
  • National Developments
  • CA State Developments
  • Texas Developments
  • New England Developments
  • Legislative Updates
© 2023 PARS |
  • Privacy Policy
  • Do not sell my personal information
  • Accessibility
 (800) 540-6369 | info@pars.org