GAQC web event archive-GASB 75 OPEB

This Governmental Audit Quality Center (GAQC) archived Web event titled, OPEB-GASB 75: Special Emphasis and Considerations for Nontrusted Plans, held on October 10, 2017, addresses accounting and auditing considerations of other postemployment benefits (OPEB) from the employer's perspective and will help you understand how OPEB requirements differ from the Governmental Accounting Standards Board (GASB) requirements for pensions. It also provides a special emphasis on considerations for nontrusted plans (i.e., OPEB not administered through a qualifying trust) since nontrusted plans occur