Opebs PowerPoint PPT Presentations

OPEBs Case Study at Gainesville Regional Utilities APPA Fall Business/Financial Conference Session 30 Are You Ready for OPEBs? Kim Simpson, CPA, Retired CFO GRU

... of return for the employer's general fund is 2%. ... future medical inflation covered ... go, there still will be considerable reported liability on books. ...

On-going Net OPEB Obligation: Amount recognized at transition (if any), PLUS ... Typically, grades down over a period of years. Salary increases (where applicable) ...

Title: Change to DC Plan Author: vwinters Last modified by: lgdfich Created Date: 3/11/2004 10:30:15 PM Document presentation format: On-screen Show

IAS 19 - Pensions and other employee benefits ... OPEBs Recognition of net funded status The recognition of the overfunded (asset) or underfunded (liability) ...

For example, BNSF describes its benefit formula as follows: ... BNSF's funding policy is to contribute annually not less than the regulatory ...

Get an Underlying Rating, Issuer Credit Rating (ICR), Rating Indicator. or Implied Rating ... Emphasize the Credit Strengths. E. ...

In the valuation process, the analysis of return on equity (ROE) and its ... Or, to put it more bluntly, who cares? Capitalization of Midwest Air Operating Leases ...

Applies To All Programs & Revenue Sources Supporting Projects Under ... 2nd Years AM: Fungible Only Between AMPs & Subject to Positive Excess Cash Restriction ...

on private citizen or other govt agency. What if gift given to City ... Pension depends on promises made regardless of stock market ... employer risk ...

Government Accounting Standards Board issued Statement No. 45, Accounting and ... Medicare Part D will shave some costs for post-65 retiree population ...

Webinar VEBAS PRE-FUNDING RETIREE HEALTH BENEFITS And a lot more. VEBAS PRE-FUNDING RETIREE HEALTH BENEFITS Whether you are a benefits manager, administrator ...

... to the independent auditor ... engaging forensic specialists/advisors to assist with ... code of conduct to assess the financial reporting culture ...

Pay Increases Contingent upon Office of the Comptroller of Public Accounts' Certification. ... agencies to adopt physical fitness standards that a law ...

... first year budget costs for the amortization of unfunded liability by up to 15% Legislation may be required to allow the flexibility to implement a cost ...

Case IH M160 Mower for 1130 1140 Tractors Operator’s Manual Instant Download (Publication No.9-22340)

N A S T. Tremendous Increase in the Sophistication and Breadth of ... N O N - T R A D I T I O N A L B U Y E R S C A N D R I V E P R I C I N G. Agenda. Page ...

John Deere 4520 Tractor Operator’s Manual Instant Download (Publication No.OMR46935)

John Deere 4520 Tractor Operator’s Manual Instant Download (Publication No.OMR46935)

John Deere 4520 Tractor Operator’s Manual Instant Download (Publication No.OMR46935)

John Deere 4520 Tractor Operator’s Manual Instant Download (Publication No.OMR46935)

Case IH M160 Mower for 1130 1140 Tractors Operator’s Manual Instant Download (Publication No.9-22340)

Case IH M160 Mower for 1130 1140 Tractors Operator’s Manual Instant Download (Publication No.9-22340)

GAAP definition: probable future sacrifices of economic benefits ... An unsecured bond is called a debenture. Most bonds are debentures. Bond Characteristics ...

XBRL International Conference XBRL and Accounting Standards

Building and Sustaining the Business Manager s Relationship with Board Members Luann Mathis, Business Manager, Prospect Heights ESD 23 Lauri Calabrese, Asst ...

Fire Districts Association of California Fire District Trends and Issues Certificate of Achievement Program Module 4

... Ethics Reform ... 5 million $1.5 million new funding for State match to receive $4.5 million of federal funds via the Community Oriented Policing Services ...

Strong employee value Strong employee management Lots of ... (will actually have a net OPEB asset) ... how often do you encounter problems with data integrity and ...

Lowest rates in a couple of years, and overall, near historic absolute lows. Just makes me wonder about long term fixed income portfolio management. Borrowers have lower probability of default (which is great and assumes current controls on credit availability stay intact), and lenders don't face early payoff risk. Wonder how much capital is going to be tied up as dedicated against specific liabilities (insurance companies) for longer terms. Interesting. Also wonder what effect this could have on local public employee retirement plans, and the endowment of University of Memphis, Christian Brothers University, Rhodes, etc. Common logic dictates that there be proportional exposure to fixed income, however, in an ultra low yield world, does that make sense? Consider the delta between the rate of return on fixed income vs. rate of appreciation for retiree benefits (COLA's) and, worse yet, the rise in medical and OPEB. 

An Overview of Standards Issued by the: Financial Accounting Standards Board (FASB) Governmental Accounting Standards Board (GASB) Review of Capital Asset Reporting ...

Etc System feature & design Key success factors Pension fund management How well the company digest ... 5 years Company Profile EXECUTIVE PROFILES Brands GMAC ...

TOWN OF SWAMPSCOTT FINANCIAL FORECAST FISCAL YEARS 2015 2019 Tom Younger Town Administrator November 6, 2013 Budget Pressures Any Economic Recovery Underway is ...

Case IH M160 Mower for 1130 1140 Tractors Operator’s Manual Instant Download (Publication No.9-22340)

The transparency and accountability portal will also include nature and amount ... Percentage of Louisiana adults with bachelor's degree is 20.3% compared to U.S. 27 ...

Evaluating Corporate Pensions from a Rating Agency Perspective Waylon Iserhoff Vice President CIA Pension Seminar Colloque sur les r gimes de retraite

Federal agency. Requirements for all companies that issue stock. Accounting must conform to GAAP ... employment benefits (OPEB), stock options, derivatives, etc. ...

The district will receive membership credit in the aid and revenue limit calculations. ... All revenues, long term debt proceeds and 'interfund transfers-in' ...

Actual results of election. Reporting Upcoming Referenda and Results. Debt referendum ... Copy of adopted resolution authorizing election ...

Total Rewards: Definition. Strategically focused approach that includes direct and indirect compensation ... HOLIDAYS. Total Rewards: Work Experience ...

... Balance, Short Term Borrowing, Debits/Credits: Auditor-Speak, OPEB, Prior Year ... Within fund, 'Debits' must equal 'Credits' (the fund must be self-balancing) ...

Rohit Prajapati, CA, Macc, BA Associate Partner, Transaction Advisory Services, Transaction Support 416-943-2082 Discussion of Due Diligence, ...

Director of Finance, Village of Schaumburg, Illinois. William H. Hansell ... Fair Share Campaign - $146,000. City and county governments. 27. NASACT's Role ...

Loan Funds. Gift Agreements specify revolving ... Some specify forgiveness of repayment under certain conditions. Specific restrictions can exist ...

This presentation will address the maintenance of capital asset records for ... provided these preparations have an indefinite useful life, like the land itself. ...

U.S. Senate Finance Committee Hearing (April 2005) ... U.S. Senate Finance Committee Hearing (October 2005) Senator Grassley. Accounting firms & DOJ ...

Voluntary and Involuntary Termination Benefits Governmental Accounting Standards Board 47 New Process/New DOS codes GASB 47 went into effect July 1, 2005 Campus ...

The Great GASB: Solutions to Statement 45

Fine tune. Assessment. What are you doing? What are others doing? What will work for you? ... Fine Tune. Response to evaluation. Time frames. Response ...

SB 31 (enacted) accelerated the adoption of a single sales factor (by 7/1/05 instead of 7/1/08) ... 2139 (enacted) allows an election to increase the weight of ...

Sharon R. Russell, CPA. November 2006. OVERVIEW. GASB Update Statements 42-48 ... Does not submit application for grant or contributions ...

for daughters and sons separately. Correlation analyses. on optimism ... Fathers' optimism has stronger influence on optimism components of daughters than sons ...

Gives accountants and auditors the ability to enter data directly into the DOR database ... Local financial officials may wish to show the public all costs of the ...

Involves Academic Senate, ASIVC, Classified Management, Classified Senate, CSEA, ... Planning & budget is a continual year round process ...

New Employees Starting After 1/1/06 Have No City Subsidy at Retirement ... like the Retirement Health Savings Plan and other Employee Savings Accounts. ...

Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions ... (including computer software) Elements Concept Statement ...