Other Post Employment Benefits
Other post-employment benefits (OPEB ) are the benefits that an employee will begin to receive at the start of retirement. Chambers County offers its retirees continued health insurance.
For Fiscal Year-End December 31, 2022 Reporting Total OPEB Liability (a) OPEB Plan Net Position (b) Net OPEB Liability (a) - (b) Balances Beginning at 1/1/2022 $ 10,882,170 $ 10,646,699 $ 235,471 Changes for the year Service Cost 942,425 - 942,425 Interest 587,155 - 587,155 Actuarial Experience 24,518 - 24,518 Assumptions Changes 406,478 - 406,478 Plan Changes - - - Contributions- Employer - 1,384,914 (1,384,914) Contributions- Employee - - - Contributions- Other - - - Net Investment Income - (1,453,694) 1,453,694 Benefits Payments from Trust (413,277) (413,277) - Administrative Expense - (54,323) 54,323 Net Changes 1,547,299 (536,380) 2,083,679 Balance Ending on December 31, 2022 $ 12,429,469 $ 10,110,319 $ 2,319,150
Information from Lauterbach & Amen, LLP- Actuarial GASB Disclosures Statements 74 & 75
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