Most municipalities are aware that the Government Accounting Standards Board Statement No. 45 (GASB 45) will require their balance sheets to reflect actuarially determined liabilities for Other Post Employment Benefits (OPEB) consisting primarily of retiree medical benefits.  However, many municipalities have not begun to address the inevitable effects of these new requirements by changing the way their OPEB programs are structured, funded or maintained.  At Conrad Siegel Actuaries, we have qualified actuaries who specialize in health consulting to assist you in immediately addressing these pressing issues immediately and begin the planning and implementation measures necessary to help you manage and control these costs and liabilities.  In addition, we can assist you in preparing the actuarial calculations to meet the disclosure requirements under GASB 45.