A Study of OPEB Healthcare Cost Trend Rate Assumptions by State Governments

Abstract

The valuation of OPEB is based on an assumed growth rate in healthcare costs. This article compares the growth rate of healthcare costs used by states prior to and since the Affordable Care Act was signed into law. This assumption has a major impact on the OPEB liability reported.

Department

Accounting and Finance

Publication Date

12-1-2014

Journal Title

Journal of Government Financial Management

Publisher

Association of Government Accountants

Document Type

Article

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