What you should know about the new Other Postemployment Benefits standard (GASB 75)

Event Info

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The new Other Postemployment Benefits (OPEB) standard (GASB 75) replaces the requirements of GASB 45 with new accounting and reporting requirements for OPEB plans. The statement establishes standards for recognizing and measuring liabilities, deferred outflows of resources, deferred inflows of resources and expenses related to OPEBs. The statement also establishes additional note disclosure and required supplementary information requirements for OPEB plans.

Key objectives

The learning objectives for this webinar include:

  • Types of OPEB plans
  • Measurement of the liability
  • Notes to the financial statements
  • Required supplementary information

Who should attend?

Professionals who work in state and local governments, public sector organizations and municipal utilities in the following positions are encouraged to attend:

  • City/county managers and assistants
  • Finance directors/chief financial officers/controllers
  • Vice presidents/directors of operations
  • Management analysts/assistants
  • City council/county board members


  • Jodi Dobson, CPA
  • John Knepel, CPA

Information about CPE eligibility

There are no prerequisites for this webinar, and advance preparation is not required. There is no cost to attend this webinar.

CPE credit: One (1) hour total credit
Field of study: Accounting (GAS80)
CPE host: Agatha Gaca

Please indicate on the registration form if you would like to receive eligible CPE credit for this webinar event. A certificate of completion will be emailed to you four to six weeks after the event.

For more information regarding administrative policies such as complaint and refund, please contact our offices at 608 240 2522.

Baker Tilly Virchow Krause, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.