OTHER POST-EMPLOYMENT BENEFITS LIABILITY TRUST FUND
Accounting Policies and Procedures, Appropriations, Budgets, Financial Management, Special Funds
OPEB Fund health insurance retiree benefits liability trust fund other post employment liability
This Informational Guideline Release (IGR) informs local officials about changes made by the Municipal Modernization Act in the Other Post-employment Benefits (OPEB) Trust Fund. The IGR also explains the finance provisions of the fund, including the procedure required to create a fund.