Alternative Calculation of Other
Post-Employment Benefits
Make Things Easier: Simple OPEB Calculations

GASB Statement 74 and 75 requires state and local governments to report OPEB (other post-employment benefits) costs and obligations using a new method. The standard allows plans with fewer than 100 plan participants to use an alternative method for that calculation that does not require the use of an actuary.

All governments with an OPEB plan with fewer than 100 plan participants must now apply the requirements of GASB 75 if the government has contributed to a trust. This includes plans that allow retirees to purchase health insurance at the same cost of active employees.

ACOPEB 75 is designed to provide eligible governmental entities a relatively simple and efficient way to calculate their OPEB obligation and costs. For a slide show review of the ACOPEB 75 software, click here to download.

ACOPEB 75 also provides a means for other governments to assemble the information needed for an actuarial evaluation, and develop OPEB evaluation information for management decision making purposes.

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