PDF-oyer OPEB Plan Participation

Table 1 Wishes to Opt Out CPRB Participating Employer Retirees in PEIA Currently Retirees in PEIA in past Scenario 1 Yes Yes Yes Scenario 2 No Yes Yes Scenario 3 No No Yes 4 No No No Scenario 5 Yes N. DATE. The Discover Sailing Program. Club Implementation Guide. . Mar. (1). . Program . Introduction & Purpose .     . 1b. ) Planning & Prioritising. (2) The . gemba. Report . Apr. (3) Tackers. from a practical perspective . EU-. CoE. youth partnership. Pool of European Youth Researchers. Annual Meeting 2016. Kerstin . Franzl. nexus institute. nexus. . institute. . for. . cooperation. . Randy Finden . Senior Project Manager. Governmental Accounting Standards Board. The views expressed in this presentation are those of Mr. Finden. Official positions of the GASB on accounting matters are reached only after extensive due process and deliberation.. Present,. and Future. The views expressed in this presentation are those of the GASB Chairman, Vice Chairman, and Director. Official positions of the GASB on accounting matters are determined only after extensive due process and deliberation.. Spring Conference. GASB. Update. May 5, 2016. Summary of New GASB’s. GASB 72 – Fair Value Measurement and Application. GASB 74/75 - OPEB Plan Accounting and Employer Accounting and Reporting for OPEB. Update. _____________________________________. May 19, 2017. Rachel Reamy, Local Government Audit Manager . Auditor . of Public Accounts. Preparing for Upcoming OPEB Implementation. GASB . Statement 74, . 99. WASBO . Spring Conference . 2017. Gene Fornecker, . School Financial Services Auditor. May 12, 2017. AN INTRODUCTION TO OPEB. :. What is OPEB?. Other Postemployment Benefits (OPEB) are post employment benefits earned by employees during their career that they receive after they are no longer active employees.. Lecture # 2. Chapters 3 and 4. Qualification Requirements. . Written plan document . – . must have a definite written program or arrangement. . Trust - . all plan assets must be held in trust (except insurance contracts). eberman@eidebailly.com. 208.424.3524. Governmental Update, Auditing Update and Things that Keep Us Up at Night. Agenda – GASB Update. June 30, 2018 Year Ends:. GASB 81 – Irrevocable Split-Interest Agreements. under the Uniform . Guidance. February 22, 2017 as presented by Royce Townsend, CPA & Andrew Park, CPA. TODAY’S OBJECTIVES. The audit guide – current updates and possible updates for the future. February 2018. GASB Update 2018. About the Presenter. Brian J. Hemmerle, CPA, CFE. Henry Horne, Senior Manager, Governmental Services. Graduated from the University of Arizona. Certified Public Accountant and Certified Fraud Examiner. 99. WASBO . Spring Conference . 2018. Derek Sliter, School Finance Consultant. DPI School Financial Services Team. May 18, 2018. AN INTRODUCTION TO OPEB. :. What is OPEB?. Other Postemployment Benefits (OPEB) are post employment benefits earned by employees during their career that they receive after they are no longer active employees.. GASB 43 and 45, Fund 73, Act 99. WASBO . Spring Conference 2016. Gene Fornecker, School Finance Auditor. Wisconsin Department of Public Instruction . What is OPEB?. Other Postemployment Benefits (OPEB) are post employment benefits earned by employees during their career that they receive after they are no longer active employees.. October 2018 BAR. Sabra Sand and Grace Jimenez. Basis . GASB 68. covers all retirement plans through DRS. PERS 1,2 and 3. TRS 1,2, and 3. Measurement date is one year behind. GASB 73. covers TIAA-CREFF supplemental portion.