The most recent publication, the
OPEB Actuarial Valuation for the State’s June 30, 2020 Fiscal Year End, has a measurement date of June 30, 2019. The Office of Financial Management (OFM) will use the state’s results in their 2020 Comprehensive Annual Financial Report (CAFR).
For purposes of the above analysis, we rolled forward results from the
2018 PEBB OPEB Valuation Report. All data, assumptions, and methods used in the roll forward are consistent with this report, except the discount rate which was updated to reflect a new measurement date.
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.
Historical PEBB OPEB valuations are on the
Historical OPEB Valuations page.