OPEB University - Pros & Cons of an OPEB Trust

Описание: Parker Elmore of Odyssey Advisors discusses the advantages & disadvantages of adopting an OPEB Trust for your plan. The advantages range from financial management & stability, asset returns, generational equity and protecting assets from creditors. The disadvantages include restrictions on the use of funds, governance and cost.

The short answer is the GFOA considers an OPEB Trust a "best practice" so it's recommended if the organization can commit to sufficient regular & ongoing funding.