Session from the 2010 CCA Annual Meeting
10/27/2010 - 8:00 – 9:15 AM
Session Category: Employee Benefits - GASB Issues
Credits: EA Noncore 1.50 CPD 1.50
There's more to GASB 45 than you may think. Speakers focus the discussion on some areas that consultants may be missing. This includes technical reviews regarding: the development of acceptance and lapse rates, per capita costs including consideration of cross-subsidies and the use of community ratings, roll forward calculations, and how the new health reform laws may impact this area of practice. Presenters also consider the current ASOP 6 requirements and discuss what if anything beyond ASOP 6 the profession should be considering, particularly for the many unfunded OPEB plans.
- Gabriel Roeder Smith & Company