OPEB Valuation Compliance Service GASB 74, 75

IASB® collaborates with Gallagher Benefit Services (GBS), an actuarial service, to offer Governmental Accounting Standards Board (GASB) Statement Number 74 and 75 actuarial and consulting services for Other Post-Employment Benefits (OPEB). Additionally, the program offers a simplified method for those districts with less than 100 total plan members.

Contact & Billing Information

For more information about GASB, email Calvin VandeKrol or call (515) 247-7030.

Primary Contact Information

Chris Diorio, Consulting Actuary, (609) 436-4874, christopher_diorio@ajg.com

Billing and Pricing Contact Information
Kathy Peake, Branch Operations Manager & Branch Finance Manager, (609) 436-4890, kathy_peake@ajg.com

Alternative Measurement Method

The GASB 75 Online Valuation Tool is available for those member districts that are eligible for the Alternative (or simplified) Measurement Method permitted by the Governmental Accounting Standards Board (GASB). To be eligible for the simplified method, a district must:
1. Be a sole (single) employer;
2. Be fully insured; and,
3. Have fewer than 100 total plan members (including eligible employees in active service, terminated employees who have accumulated benefits but are not yet receiving them, and retirees that are currently receiving benefits).

If you have used the online tool in the past, you may login with your previous username and password to submit data for an updated valuation report. If you are unsure whether your district will qualify, the online tool has a "Do I Qualify?" questionnaire, or you may consult with your school auditor.

Gallagher Consulting Agreement

Download, complete and email the consulting agreement to Gallagher.

 Additional options: 
  • Onsite meeting with actuaries to present the final report
  • Additional assumption scenarios (changes in enrollment, retirement provisions, benefit designs, trends, etc.)
  • Off-year report
Ask Me icon For questions, email Calvin VandeKrol or call (515) 247-7030.

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