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Accounting For the Cost of Retiree Health and Other Benefits (GASB 45)

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Publication Date: March 2008

Publisher(s): Center on Budget and Policy Priorities (Washington, D.C.)

Author(s): Elizabeth C. McNichol

Special Collection: John D. and Catherine T. MacArthur Foundation

Topic: Business (Accounting)
Government (State or regional government)

Keywords: Economic projections; State budgets; Health care costs; Retirement

Type: Report


New rules issued by the Governmental Accounting Standards Board (GASB) that change the way states account for the future cost of health and other non-pension benefits for retirees will force states to make some hard choices.