GASB 74 and 75: Examining the New GASB OPEB Standards
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GASB 74 and 75: Examining the New GASB OPEB Standards

​GASB standards 74 and 75 will make significant revisions to the current accounting and reporting for OPEB, both from an employer perspective as well as from a plan perspective. They were designed to improve the decision-usefulness of reported OPEB information and to increase the transparency, consistency, and comparability of OPEB information across governments.  Governments will need to change how they calculate and report the costs and obligations associated with OPEB in important ways.

This session provides an overview of the standards.  We will take a look at timing and reporting requirements, as well as addressing the issues regarding coordination between the plan, the employer, the actuary and the auditor. We will also discuss how these standards are similar to the previously implemented pension standards – GASB 67 and 68 – but also explore key differences and aspects unique to OPEB plans. Finally, we will also walk through an example of how these new standards will impact an employer's financial statements.

Learning Objectives: 

At the conclusion of this webinar, participants will be able to:
  • Understand the impact that these standards will have on their organization’s financial statements 
  • Identify steps to take to prepare for the implementation of the standards
  • Effectively discuss the potential implications with Board members and other users of financial statements 


  • Katie Thornton, Partner
  • Marie Stiegel, Associate
  • Jenny Kolbow, Associate

Plante & Moran, PLLC, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or by visiting


Date: Mar 8, 2017

Time: 2:00PM EST - 3:00PM EST

​This webinar is not eligible for CPE.