Over the past several years, other postemployment benefits (OPEB) have gained increased attention from employers, given the ever-increasing cost of healthcare benefits and financial accounting of these plans. With our combined knowledge in the design and administration of health and welfare benefit plans, as well as valuation expertise of retirement plans, we are uniquely positioned to help you manage the risks and costs associated with these benefits as well as the disclosure requirements under SFAS 158, SFAS 106, SOP 92-6, SSAP 14 and GASB 45.