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Measuring the Cost Impact of Changes to Government Retiree OPEB Before Contracts Are Signed
Van Iwaarden Associates 
Aug. 16, 2011
In the corporate world, it is almost unheard of for employers to adjust their retiree benefit promises without first measuring the cost impact. This is especially true of collectively-bargained pension and retiree health plans. Both sides hire an actuary to estimate the cost of these benefits and bring their numbers to the table.
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