"The brief discusses how different plan designs, coverage levels, and financing arrangements are associated with varying costs for sponsoring state governments. Among the findings: [1] States' unfunded OPEB liabilities (UAAL) remained relatively unchanged when compared to 2013 data; [2] Over three-fourths of the total state OPEB UAAL is held by 10 states; [3] 33 states set aside assets to prefund OPEB in FY13, up from 18 for the period FY09-FY11."  MORE >>