.....More Facts about GASB 43 and 45 and Our Involvement § GASB 45 Services. The OPEB valuation is an involved process. It includes the following: Identifying OPEB obligations. We will obtain an in depth understanding of your organization’s contractual or implied obligations to retirees. Demographic Data and Trend Analysis. We will analyze your demographic information for active and retired employees including covered dependents. Claim Analysis. For plans that are self insured, we will analyze past claim payment history of your specific plans. We will use acceptable actuarial methods to develop trend models for your organization. Actuarial Assumptions Selection. We will educate you on the impact of key actuarial assumptions such as interest rates, funding, healthcare inflation rates, retirement rates, and turnover rates. Actuarial Cost Methods. We will review the six acceptable actuarial cost methods allowed under the GASB statement and assist you in selecting the method that best fits your organization. § Our Services. Our actuarial valuation process begins with an in-depth analysis of your benefit plans. We will help your organization identify who is covered by your retiree benefit plans, and the costs associated with these benefits. § How We Help your Organization? Our team has the right blend of actuarial, governmental, labor management and accounting experience. We also understand healthcare and can provide creative solutions to many of the challenges your organization is facing. We are uniquely qualified to provide OPEB valuation services for the following reasons: Identifying OPEB Obligations. We will obtain an in depth understanding of your organization’s contractual or implied obligations to retirees. Industry experience Post retirement benefit valuation expertise Independence of conflicting interests Focused services by a qualified team Cutting edge actuarial tools Quality assurance process Project management experience Accessible and responsive service team Governmental operation experience.