OPEB Funding in the Southern States

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• August 28, 2018 Create Date
• November 13, 2018 Last Updated

CSLF Report, Publication No. 44, August 28, 2018, Alex Hathaway
This report examines government retiree health care benefits in the South, namely the funding of other post-employment benefits (OPEB). States typically provide these benefits, primarily health care related, to government employees as part of the compensation package. The report specifically reviews the liabilities in 16 states, including Alabama, Arkansas, Delaware, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, Texas, Virginia and West Virginia. Examples of states employing best practices, as well as states that have room for improvement, are provided throughout the report. The report is the third part of CSLF's Balancing the Budget in the Southern States series.