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Does it matter whether employee and employer funds are pooled together in an OPEB Trust?

April 26, 2017employee employer funds OPEB pooled Trust

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Does it matter whether employee and employer funds are pooled together in an OPEB Trust?

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For purposes of GASB 45, employer and employee contributions can be pooled together, as long as they are irrevocable. Both contributions would count towards the ARC. OPEB contributions should not be commingled with regular operating funds, or with pension assets.