Financial Management logoGASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions 

  • IRM No 45.1: Financial Reporting Approach for the Financial Statements of the Consolidated University, the Separately Audited “Carve Out” Segments, the National Laboratories and The Hastings College of the Law (Updated: July 24, 2008)
  • IRM No 45.2: Required Changes to Support the Accounting for OPEB in the University’s Financial Statements (Updated: July 24, 2008)
  • IRM No 45.3: OPEB Modifications to the Payroll/Personnel System (Issued: March 22, 2005)
  • IRM No 45.4: Determining the Appropriate Investment Return Assumption (Discount Rate) (Updated: November 7, 2008)
      The November 7, 2008 revision updated the basis of the Discount Rate used in the retiree health actuarial valuation to include consideration of TRIP.
  • IRM No 45.5: Financial Responsibility of the Department of Energy (DOE) for all Retiree Health Costs Associated with Current or Former University of California Employees Who Work, or Worked, at the Lawrence Berkeley National (LBNL) Laboratory (Issued: August 15, 2007)
  • IRM No 45.6: OPEB Modifications to the Payroll/Personnel System: Payroll STIP File (Issued: March 22, 2005)
  • IRM No 45.7: Financial Reporting to Recognize the Legal Financial Responsibility of the Department of Energy (DOE) for all Retiree Health Costs Associated with University of California Employees Who Currently Work, or Previously Worked at the Lawrence Berkeley National Laboratory (LBNL) (Updated: July 24, 2008)