Implementation Guide No. 2017-3, Accounting and Finanical Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)

The following is a link to the 2017-3 implementation guide -

Read full guide


Post-Employment Benefits: Determining the long-term expected rate of return

Calculating an appropriate discount rate to measure the net liability for postemployment benefits is a critical financial accounting and reporting issue for state and local governments. The long-term expected rate of return is a fundamental component used in developing the discount rate. As can be seen by the sensitivity disclosures ...

Read full article

Explaining Health Policy to Your Facebook Friends

Health actuaries have borne a heavy burden over these past few years: We’re the ones all of our Facebook friends turn to every time they have a question about something they see in the news about health care reform. And between “death panels,” “if you like your plan, you can keep it,” ...

Read full article

Association Health Plans

Some proposals put forward to modify or repeal the Affordable Care Act (ACA) would expand the ability of small employer groups and individuals to band together to obtain health insurance through association health plans (AHPs). Proponents of such an approach ...

Read full article

Marketing's Holy Grail: Digital Personalization at Scale

Customers decide very quickly -- in a matter of seconds -- whether they like your marketing message. Provide something relevant and you’ve got a satisfied customer. Miss the mark, however, and ...

Read full article