Jean-Pierre Aubry

The brief’s key findings are: State and local OPEB liabilities, largely retiree health, have received growing attention due to rising health costs and a change …

The brief’s key findings are: During 2014, public plans adopted new accounting standards for reporting purposes but continued to use the traditional standards for funding …

The brief’s key findings are: Rising life expectancy makes defined benefit pension plans more expensive. The question is the extent to which state and local …