Utah State Treasurer
David Damschen

Navigation

Other Postemployment Benefit (OPEB) Plans

The State administers the State Employee Other Postemployment Benefit Plan through
the State Post–Retirement Benefits Trust Fund, an irrevocable trust fund created in April 2007.

A separate Elected Official Other Postemployment Benefit Plan is provided for governors and legislators, and this Plan is administered through the Elected Official Post-Retirement Benefits Trust Fund.

Both trust funds are irrevocable and legally protected from creditors.

The State Legislature currently plans to contribute amounts to each trust fund that, at a minumum, is sufficient to fully fund the Annual Required Contribution (ARC), an actuarially determined rate in accordance with the parameters of GASB statement 45.

Download the December 31, 2014 State of Utah Employee Other Postemployment Benefit Plan Actuarial Valuation

Download the December 31, 2014 State of Utah Elected Official Other Postemployment Benefit Plan Actuarial Valuation