Right Column

Testimony

December 13, 2007

12:00 - 12:15      OPEB Survey Methodology

• OPEB Survey Methodology
• GASB 45 Projections - Set One Update Trend and Plan Design
  • Graphs: GASB 43/45 Projections
  • Spreadsheet: GASB 45 Projections
• GASB 45 Projections - Set Two and Three Trend Sensitivity
  • GASB 45 Projections - 10% Increase
  • GASB 45 Projections - Flat Trend
  • Comparison Graphs

12:15 - 12:30      Sensitivity Analysis  Alex Rivera, Senior Consultant and Actuary, GRS

• GASB 45 Projections

Written Comments:

• Fax Comments from the State Controller's Office