GASB 75 Services
OPEB liability valuations and disclosures for state and local government employers.
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What Is GASB 75?
What Is GASB 75?
GASB Statement No. 75 requires state and local governments to recognize and report the liabilities associated with Other Postemployment Benefits (OPEB) — such as retiree healthcare — on their financial statements. We provide the actuarial valuations and disclosures your finance team and auditors need to stay compliant, on schedule, and audit-ready.
What's Included
What's Included
Total OPEB Liability (TOL) calculations — actuarially determined liability measurements under GASB 75 methodology
Actuarial valuation reports — full valuation reports, including census data review, assumption setting, and methodology documentation
GASB 74/75 disclosure schedules — required note disclosures and required supplementary information (RSI) for your financial statements
Roll-forward valuations — interim-year updates between full valuations, as permitted under GASB guidance
Assumption review — discount rate, healthcare trend, mortality, and other assumptions reviewed and benchmarked annually
Who This Is For
Who This Is For
Cities, counties, school districts, special districts, and other governmental entities that provide postemployment healthcare or other non-pension benefits to retirees and are required to report under GASB 74/75.
On-Time Delivery
On-Time Delivery
Valuations delivered ahead of your audit deadlines, not scrambling to meet them.
Audit-Ready Documentation
Audit-Ready Documentation
Reports built to withstand auditor scrutiny the first time.
AI-Accelerated, Actuary-Reviewed
AI-Accelerated, Actuary-Reviewed
Faster turnaround without sacrificing the judgment of a credentialed actuary.
Need a GASB 75 valuation this cycle?
Need a GASB 75 valuation this cycle?
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