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State of California
Dataset Description
Net Other Postemployment Benefit (OPEB) Asset is the amount in excess of the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net OPEB Liability is the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position.
Organization: State of California
Organization URL: https://catalog.data.gov/organization/california
Last updated: 2025-01-03
Tags: california state controllers office, net other postemployment benefit asset and liability, opeb, tpa, transportation, transportation planning agencies