The most recent valuation, the
2018 PEBB OPEB Valuation, has a measurement date of June 30, 2018. The Office of Financial Management (OFM) will use the state’s results in their 2019 Comprehensive Annual Financial Report (CAFR).
The 2018 PEBB OPEB Valuation report includes a list of all data, assumptions and methods we relied on to prepare the results. This includes a summary of the annual healthcare trend assumptions. For a complete list of the healthcare trend assumptions, please see
PEBB OPEB Healthcare Trend Assumptions for more details.
The 2018 PEBB OPEB Valuation relies on beginning of year liabilities from a prior valuation that has a measurement date of June 30, 2017. We prepared PEBB OPEB results for the 2018 OFM CAFR and delivered the information to OFM in the
PEBB OPEB Liabilities for the State as of June 30, 2017.1