Baby Steps to Start Funding Your OPEB Trust &
Big Steps to Maximize Your Existing OPEB Trust
(Session 2: Pension & OPEB Insider)

Decisions regarding OPEB funding are complex, and even more so in the current volatile economic climate. Public finance leaders and officials have to make short and long-term decisions on policies and budgets that are impacted by rising costs. Frequent questions include:

  • Should we prefund the benefits? Pay as you go vs. prefunding, how do we analyze which is better for my agency?
  • How much do we need to contribute? Where do funds come from?
  • What have local governments done recently to pay down liabilities?
  • Is it the right time to become more aggressive or conservative in our investments?
  • Are all administrators the same?

This session will answer these questions and explore how to develop creative funding policies.


  • Kathleen VonAchen, Chief Financial Officer Kansas City, KS
  • Dr. Richard Fry, Retired Superintendent, Big Spring School District, PA
  • Maureen Toal, OPEB Trust Expert and PARS SVP
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