Mortality projection: Making reasonable assumptions about future lifetimes
This paper presents two alternative options for mortality projection based on historical mortality improvement data.
GASB 73/74/75: Timing considerations for compliance with new financial reporting rules
Changes in GASB Statements Nos. 74 and 75 are designed to standardize the way other postemployment benefits (OPEB) expense is calculated and displayed in order to enhance disclosure and facilitate decision-making.