OPEB Valuations

Public Employees Benefits Board (PEBB) OPEB Valuations

The most recent publication, the 2020 PEBB OPEB Report, has a measurement date of June 30, 2020. The Office of Financial Management (OFM) will use the state’s results in their 2021 Annual Comprehensive Financial Report.

The 2020 PEBB OPEB R​eport 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 V​aluations are on the Historical OPEB Valuations page.

LEOFF 1 OPEB Valuations

  2020 LEOFF 1 OPEB Valuation [5.7MB]

Historical LEOFF 1 OPEB Valuations are on the Historical OPEB Valuations page.

OPEB Calculation Tools

  PEBB OPEB AMM Online Tool   (Fiscal year 2021 tool available end of October)

  2020 LEOFF 1 OPEB AMM Online Tool


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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


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Last Reviewed: 06/29/2021

Last Updated: 06/29/2021