The Governmental Accounting Standards Board issued GASB 75 that addresses Accounting and Financial Reporting for Post-employment Benefits Other than Pensions.  This session will provide an overview of what financial statement preparers should know to ensure compliance with the new standard. At the end of this session, the participant should be able to: provide an overview of GASB OPEB standards, discuss employer accounting, Recall differences between trusted and non-trusted plans, contrast pension and OPEB accounting and reporting, and discuss actuarial valuations.