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View More Conference of Consulting Actuaries Webcasts and Conferences

GASB 67/68/74/75 Revisited

Conference of Consulting Actuaries

Aug. 19, 2020
12:30 p.m. - 1:45 p.m. ET

GASB 67/68/74/75 are effective for all pension and OPEB plans, and actuaries have now implemented these measurements and disclosures.

This session discusses various details of the prescribed cost method, such as alternatives ways to measure the Total Pension / OPEB Obligation including the determination of the attribution period for DROPs.

In addition, presenters discuss:

  • Unique situations that weren’t specifically addressed in the standards
  • Tightening of the actuarial disclosure requirements
  • Lessons learned through the implementation of these new standards


  • Kwan-Ji Jeannie Chen, Deloitte Consulting LLP
  • Kenneth J. Herbold, Texas Pension Review Board
  • Thomas O'Hara, New York City Office of the Actuary
  • Mehdi Riazi, Gabriel Roeder Smith & Company

More Information, How to Register

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