OPEB Studies

Public Employees Benefits Board (PEBB) Reports

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

Historical OPEB reports are on the Historical OPEB Reports page.

LEOFF 1 Reports

2018 LEOFF 1 Medical Benefits Actuarial Valuation Report [9.1MB]

Historical LEOFF 1 reports are on the Historical OPEB Reports page.

OPEB Calculation Tools


LEOFF 1 OPEB AMM Online Tool -Available February 2020


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If you have any questions about reporting under GASB 75 please use the email addresses below.

Office of the State Actuary at

Debra Burleson, State Auditor's Office, at


1This communication was previously known as “OPEB Actuarial Valuation for the State’s June 30, 2018 Fiscal Year-End”.

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Last Reviewed: 6/27/2019

Last Updated: 6/27/2019