Difference between revisions of "Retirement Board:PEIL"

Revision as of 15:27, 9 March 2018

The Post-Employment Insurance Liability (PEIL) Fund is overseen by the Retirement Board. The fund custodian is the Town Treasurer.

Note: this fund also goes by the name Post Retirement Insurance Liability (PRIL) Fund, and also Other Post-Employment Benefits (OPEB) Fund.

Governmental Accounting Standards Board: Other Postemployment Benefits: A Plain-Language Summary of GASB Statements No. 43 and No. 45
Trusting Your Trust Fund, by Mark D. Abrahams
- Part 1 (June 2010)
- Part 2 (May 2012)
- Part 3 (Sept 2012)
Spreadsheet that may be used for informal OPEB estimations using simplified "alternative measurement method"

The OPEB Challenge: Mapping a comprehensive strategy for public employers: Executive Summary, Full Report. Study by J.P. Morgan Asset Management, sponsored by the National Conference on Public Employee Retirement Systems (NCPERS).

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 === Documents ===
-* [[Media:OPEB report17 Town of Lexington.pdf|OPEB GASB 43 and 45 Actuarial Valuation Report]] and [[Lexington FYE2017 GASB7475_Final Signed.pdf|OPEB GASB 74 and 75 Actuarial Valuation Report]] (2017)
+* [[Media:OPEB report17 Town of Lexington.pdf|OPEB GASB 43 and 45 Actuarial Valuation Report]] and [[Media:Lexington FYE2017 GASB7475_Final Signed.pdf|OPEB GASB 74 and 75 Actuarial Valuation Report]] (2017)
 * [[Media:OPEB report15 Town of Lexington Final.pdf|OPEB Actuarial Valuation Report]] (2015)
 * [[Media:Lexington OPEB Valuation as of 06.30.11.pdf|OPEB Actuarial Valuation Report]] (2011)