OEBB GASB 45 Survey     City County Insurance Services is helping OEBB members determine their liability, if any, under Statement 45 of the Governmental Accounting Standards Board (GASB). GASB 45 applies to financial accounting for "other" post-employment benefits -- benefits other than pensions. It is anticipated that educational entity employers will have a liability to recognize under GASB 45 if either of the following conditions applies: 1) The employer has a program under which it pays all or part of the medical, dental, or life insurance premiums for retirees or their spouses. 2) The employer has fully or partially experience rated medical or dental premiums through a non-OEBB insurance carrier, or is a large enough component of the OEBB pool to merit valuation. OEBB, through CIS, has engaged the actuarial consulting firm of Milliman, Inc. to measure GASB 45 liabilities for participating employers. This questionnaire is designed to find out about the post-retirement benefits offered by your entity. Your responses will be used in determining your entity's non-PERS benefit liability, if any, under GASB 45. Questions in the following sections are printed in regular typeface; comments and instructions are printed in italics.

If you have questions regarding the content or questions in this survey, please write to Milliman Consultants. However, we encourage you to "give it your best shot" in answering these questions. This survey is only the first step in outlining the employer's benefits. There will be further opportunities to clear up unresolved items later in the valuation process. If you have technical difficulties in operating this survey, please contact , Michael Mischkot, CIS.

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