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Pension and OPEB underfunded status after Michigan PA 20229 May 2018 - By Timothy J. Herman and Jack M. Chmielewski - Article

This paper aims to help stakeholders of Michigan’s many local government pension and other post-employment benefit programs develop informed expectations around the range of outcomes that could result from the state treasurer’s decisions about actuarial assumptions as they relate to the Protecting Local Government Retirement and Benefits Act.

GASB 75: Proportionate Share Allocations for Cost-sharing Employers10 July 2017 - By Timothy J. Herman - Article

This article discusses the allocation of financial reporting liabilities and expenses for cost-sharing multiple-employer other postemployment benefit (OPEB) plans.


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