Difference between revisions of "Retirement Board:PEIL"
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The Post-Employment Insurance Liability (PEIL) Fund is overseen by the [[Retirement Board:Retirement Board|Retirement Board]]. The fund custodian is the Town Treasurer. | |||
[[Category: | Note: this fund also goes by the name Post Retirement Insurance Liability (PRIL) Fund, and also Other Post-Employment Benefits (OPEB) Fund. | ||
=== Documents === | |||
* [[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) | |||
* [[Media:mma-municipal-perspective-powerpoint-1.odp|Powerpoint presentation]] from the MMA (MA Municipal Association) with general OPEB information | |||
* [[Media:OPEB_aml_v2.pdf|An Analysis of Policy Issues concerning the Funding of Future Liabilities for Health Insurance for Retired Employees (OPEB) of the Town of Lexington]], by Alan Levine (Apr 2012) | |||
* Text of the [[Media:Ch. 317 of the Acts of 2002.doc|Ch. 317 of the Acts of 2002]] setting up OPEB fund operation in Lexington | |||
=== General information about OPEB === | |||
* Governmental Accounting Standards Board: [[Media:opeb_summary.pdf|Other Postemployment Benefits: A Plain-Language Summary of GASB Statements No. 43 and No. 45]] | |||
* Trusting Your Trust Fund, by Mark D. Abrahams | |||
**[http://www.mgfoa.org/Abrahams_OPEB_Trusts.pdf Part 1] (June 2010) | |||
**[http://www.mgfoa.org/OPEB%20Trusts_Part%202.ppt Part 2] (May 2012) | |||
**[http://www.mgfoa.org/OPEB%20Trusts_Part%203.ppt Part 3] (Sept 2012) | |||
* [[Media:opeb_estimatorworksheet.xls|Spreadsheet]] that may be used for informal OPEB estimations using simplified "alternative measurement method" | |||
=== General information about OPEB investment strategy === | |||
* The OPEB Challenge: Mapping a comprehensive strategy for public employers: [http://www.jpmorganinstitutional.com/cm/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1321487761195&ssbinary=true Executive Summary], [http://www.jpmorganinstitutional.com/cm/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1321487761273&ssbinary=true Full Report]. Study by J.P. Morgan Asset Management, sponsored by the National Conference on Public Employee Retirement Systems (NCPERS). | |||
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[[Category:Local Politics]] | |||
[[Category:Retirement Board|PEIL]] | |||
Latest revision as of 21:44, 4 October 2020
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.
Documents
- OPEB GASB 43 and 45 Actuarial Valuation Report and OPEB GASB 74 and 75 Actuarial Valuation Report (2017)
- OPEB Actuarial Valuation Report (2015)
- OPEB Actuarial Valuation Report (2011)
- Powerpoint presentation from the MMA (MA Municipal Association) with general OPEB information
- An Analysis of Policy Issues concerning the Funding of Future Liabilities for Health Insurance for Retired Employees (OPEB) of the Town of Lexington, by Alan Levine (Apr 2012)
- Text of the Ch. 317 of the Acts of 2002 setting up OPEB fund operation in Lexington
General information about OPEB
- 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
- Spreadsheet that may be used for informal OPEB estimations using simplified "alternative measurement method"
General information about OPEB investment strategy
- 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).