GASB
Statements 43 and 45 Facts
Download/view PDFWhat are GASB Statements 43 and 45?
How does this differ from prior accounting practices?
Who determines the GASB liability?
How often must the GASB liability be re-determined?
What are the effective dates of the Statements?
What sorts of benefits will typically fall under these rules?
What about retiree-pay-all health benefits?
More on GASB Statements 43 and 45:
IAI's GASB 45 Webinar Recording, 05/20/2009
(Independent Actuaries' Steve Diess presents GASB 45)
Summaries and Status of all GASB Statements and Interpretations
(Governmental Accounting Standards Board)
Managing the Impact of GASB Statement 45
(Brian B. Murphy and Paul Zorn, International Foundation of Employee Benefit Plans)