Other Postemployment Benefits (OPEB)
OPEB Valuations

Public Employees Benefits Board (PEBB) OPEB Valuations

The most recent publication is the OPEB Actuarial Valuation for the State’s June 30, 2022 Fiscal Year-End. The Office of Financial Management (OFM) will use these results in their 2022 Annual Comprehensive Financial Report.

The Historical PEBB OPEB Valuations can be found on the Historical OPEB Valuations page, and a complete list of the healthcare trend assumptions can be found on the PEBB OPEB Healthcare Trend Assumptions 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

   The PEBB OPEB AMM Online Tool for 2022

   The LEOFF 1 OPEB AMM Online Tool for 2022


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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

Eric Clark, State Auditor's Office, at


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Last Reviewed: 02/28/2023

Last Updated: 02/28/2023