In order to more evenly distribute your cash flow requirements associated with providing other postemployment benefits, an employer may find it to be advantageous to pre-fund the benefits in a manner similar to pension funding.  Unfortunately, in many situations pre-funding has some negative tax consequences or is too administratively burdensome to be effective.  However, viable options do exist.  At Conrad Siegel Actuaries, we can help you review pre-funding options and provide the necessary actuarial calculations where applicable.