Other Post Employment Benefits

Click on the links below to read Other Post Employment Benefits (OPEB) Board Orders, Presentations, and Reports.

OPEB Document Links

Listed in Chronological order, most recent on top.

• 2022 GASB 74/75 Valuation October 27, 2022
• November 17, 2020 Board Order on Other Post Employment Benefit Plans 2020 Valuation Report
• 2020 GASB 74/75 Valuation October 1, 2020
• November 6, 2018 Board Order 2018 Other Post Employment Benefit Plan - Valuation Report (PDF)
• 2018 GASB 45 Valuation October 19, 2018 (PDF)
• November 1, 2016 Board Order 2016 Other Post Employment Benefit Plan - Valuation Report (PDF)
• 2016 GASB 45 Valuation October 18, 2016 (PDF)
• Section 7507 Savings September 3, 2014 - PDOCC (PDF)
• Section 7507 Savings September 2, 2014 - DAIA (PDF)
• 2014 GASB 45 Valuation August 8, 2014 (PDF)
• March 25, 2014 Board Order 2014 Other Post Employment Benefit Plan Valuation Assumptions and Methods (PDF)
• Section 7507 Savings September 4, 2013-DSA (PDF)
• Section 7507 Savings June 20, 2012 - CNA (PDF)
• Section 7507 Savings April 9, 2012 - DAIA (PDF)
• 2012 GASB 45 Valuation March 5, 2012 (PDF)
• Section 7507 Savings March 5, 2012 - UCOA (PDF)
• Section 7507 Savings October 25, 2011 - DSA (PDF)
• Section 7507 Savings February 9, 2011 - Defenders (PDF)
• Section 7507 Savings November 17, 2010 - DDAA (PDF)
• Section 7507 Savings November 16, 2010 - PPOA (PDF)
• Section 7507 Savings September 29, 2010 - Local 21 (PDF)
• Board Order April 13, 2010 and Valuation (PDF)
• Section 7507 Savings August 19, 2009 - CNA (PDF)
• Section 7507 Savings July 1, 2009 - Coalition (PDF)
• Board Order June 24, 2008 and Valuation (PDF)
• Board Order May 16, 2006 and Valuation (PDF)
• May 2010 Update on OPEB Funding (PDF)
• April 13, 2010 Board Order and 2010 Actuarial Valuation (PDF)
• August 19, 2009 Section 7507 Savings (PDF)
• August 19, 2009 Board Order, Gov Code 7507 (PDF)
• July 7, 2009 Board Order, Gov Code 7507 (PDF)
• July 7, 2009 Section 7507 Savings (PDF)
• October 8, 2008 Board Order Management Resolution 2008-715 (PDF)
• September 30, 2008 CalPERS Proposal (PDF)
• 2008 OPEB Valuation (PDF)
• July 22, 2008 Board Order and Management Resolution 2008-358 (PDF)
• July 22, 2008 Board Order and Fire Management Resolution 2008-359 (PDF)
• OPEB Board Order May 6, 2008 (PDF)
• Board Presentation - May 6 - Final (PDF)
• OPEB Board Order April 15, 2008 Recommended Subsidy and 2008 Actuarial Update (PDF)
• Unrepresented Group Meetings (PDF)
• January 2008 OPEB Task Force Findings (PDF)
• January 15, 2008 Report to the Board of Supervisors transmitting Task Force recommendations to adopt Other Post Employment Benefits Plan and Trust Agreement (PDF)
• January 15, 2008 OPEB Trust Agreement (PDF)
• January 15, 2008 OPEB Health Benefit Plan (PDF)
• September 25, 2007 Report to the Board of Supervisors transmitting Task Force Report on Other Post Employment Benefits Strategic Plan (PDF)
• What’s an OPEB? (Other Post Employment Benefits) (PDF)
• June 26, 2007 Report to Board of Supervisors on Other Post Employment Benefits (PDF)
• March 1, 2007 Task Force Report to the Finance Committee on Other Post Employment Benefits Challenge (PDF)
• OPEB Board Order, May 16, 2006 - 2006 Actuarial Valuation (PDF)
• 2006 OPEB Valuation (PDF)
• Finance Committee Presentation May 4, 2006 (PDF)