| |
New GASB OPEB Rules
|
| |
Retiree Health Plans: A National Assessment, Center for State & Local Govt. Excellence, October 2008 |
| |
Retiree Health Care News and Reports,
provided by the California Legislative Analyst's Office |
| |
GFOA Recommended Practice: Ensuring the Sustainability of OPEB,
Government Finance Officers Association |
| |
The OPEB Challenge: Mapping a Comprehensive Strategy for Public Employers,
NCPERS and JP Morgan, November 2008 |
| |
Retiree Health Care in the American States, Center for State & Local Govt. Excellence, December 2008 |
| |
State
Government Health Care Benefits: Current Status and
Potential Impact of New Accounting Standards,
Stanley Wisneiwski and Lorel Wisneiwski, Workplace
Economics, Inc.
• Appendix
A: Key Characteristics of State Government Retiree
Health Care Plans
• Appendix
B: State Retiree Health Insurance Program Financial
Report Data |
| |
U.S. States Are Quantifying OPEB Liabilities And Developing Funding Strategies As The GASB Deadline Nears, Standard & Poor's, November 2007 |
| |
OPEB Obligation Bond Funding Strategies Offer Risks And Rewards, Standard & Poor's, November 2007 |
| |
State Employee Health Benefits,
National Conference of State Legislatures |
| |
Accounting for OPEB Plans,
Stephen Gauthier, October 2006 |
| |
Managing the Impact of Statement 45,
Gabriel, Roeder, Smith & Co., May 2006 |
| |
GASB Issues Long-Awaited OPEB Implementation Guide,
The Segal Company, October 2005 |
| |
GASB 45--Change
Is In the Air, Milliman Consultants & Actuaries |
| |
Funding OPEB Liabilities: What Are Your Options?,
Standard & Poor's, December 2005 |
| |
The Not So Golden Years: Credit Implications of GASB 45,
Fitch Ratings, June 2005 |
| |
The
GASB's Accounting Standards for Other Post Employment
Benefits, by Gabriel, Roeder, Smith & Co., August 2004 |
| |
Final
GASB Statements on Accounting for Other Postemployment
Benefits for State and Local Governments, Mellon
Human Resources & Investor Resolutions, August 2004 |
| |
New
GASB Rules for OPEB Finalized, Milliman Consultants & Actuaries, September 2004 |
| |
Accounting
and Financial Reporting for Postemployment Benefits
Other Than Pensions: GASB's Final Standards,
The Segal Company, August 2004 |
| |
Insights for Evaluating GASB
Statements No. 43 and 45, Buck Consultants, December 2005 |
| |
Proposed
GASB Statements on Reporting of OPEB by Employers
and Plan Administrators, Karl Johnson of GASB, March 2004 |
| |
Accounting
for Retiree Health Care: An Overview of GASB OPEB,
Gabriel, Roeder, Smith & Co., February 2004 |
| |
Prescription Drug Benefits
|
| |
Effects
of Using Pharmacy Benefit Managers on Health Plans,
Enrollees, and Pharmacies, U.S. Government Accountability
Office |
| |
Review
of the Medicare Prescription Drug Benefit, Mellon
Human Resources & Investor Solutions |
| |
Wisconsin
Group Insurance Board Announces Program Successes |
| |
State
Initiatives on Prescription Drugs: Creating a More
Functional Market, the Reforming States Group |
| |
Medicare
Prescription Drug, Improvement, and Modernization
Act of 2003, The Segal Company |
| |
Proposed
Regulations for the New Medicare Benefit, The
Segal Company |
| |
2003
Health Benefits Survey: Prescription Drug Coverage
for Employees and Retirees, The Segal Company |
| |
Medicare
Modernization Act Gives Employers New Retiree Medical
Options, Towers Perrin |
| |
Medicare
Prescription Legislation: New Opportunities for Employers,
Towers Perrin |
| |
Pharmaceutical
Bulk Purchasing: Multi-State and Interagency Plans,
2004, National Conference on State Legislatures |
| |
Recent Medicaid Prescription Drug Laws and
Strategies, 2001 - 2004, National Conference on State Legislatures |
| |
Plan Design and Financing
|
| |
Accounting for OPEB Plans,
Stephen Gauthier, October 2006 |
| |
Savings Needed to Fund Health Insurance and Health Care Expenses in Retirement,
Employee Benefits Research Institute |
| |
Rx for Retiree Health Care: Diagnosing the Issues,
Mercer Human Resource Consulting |
| |
Health Savings Accounts: Overview and State Policies,
National Conference of State Legislatures |
| |
First
Guidance on Health Savings Accounts, The Segal
Company |
| |
Comprehensive
Health Savings Account Guidance, The Segal Company |
| |
Consumers
Take Charge: Defined-Contribution Health Plans,
Booz Allen Hamilton and Knowledge@Wharton |
| |
Summary
of Alternative Retiree Health Care Financing Vehicles,
Mellon Human Resources & Investor Solutions |
| |
2003
State Health Benefits Survey: Medical Plan Design
for Employees and Retirees, The Segal Company |
| |
Report
of Data from 2003 Segal State Health Benefits Survey:
Medical Plan Design for Employees and Retirees,
The Segal Company |
| |
How
States Are Responding to the Challenge of Financing
Health Care for Retirees, Jack Hoadley, Health
Policy Institute, Georgetown University |
| |
Confronting
a Considerable—And Growing—Challenge in the Public
Sector: Affording Retiree Health Coverage, The
Segal Company |
| |
Other Resources
|
| |
NASRA
Resolution on Retiree Health Care |
| |
Public Sector Health Care Roundtable |
