"Most of the proposed GASB 67/68 pension changes are carrying over to OPEB -- which is not surprising.... Goodbye community-rating exception to the implicit subsidy liability.... All plans will now use the Entry Age Normal (level percent of pay) actuarial method to allocate liabilities between past and future service periods.... Disclosure of the Net OPEB Liability's [NOL's] sensitivity to changes in medical trend (+/- 1%), discount rate (+/- 1%), and combinations thereof. This means a total of 9 different NOL measurements.... Calculation of an Actuarially Determined Contribution (ADC) and development of a funding policy."