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Employer GASB 75 Information

Questions regarding the GASB 75 information provided by PSERS may be directed to

 Release of the 2024​ GASB 75 information as provided by PSERS, can be found on the Employer News page. 

Links to information about GASB 75:

GASB Statement No. 75  (Accounting and Financial reporting for Postemployment Benefits Other Than Pensions)

GASB Implementation Guide No 2017-3  (Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)

Additional PSERS Documents

GASB 74 Accounting Valuation & Actuarial Valuation  ​ 

PSERS Employer Bulletin Articles

New GASB standards that affect PSERS and PSERS Employers ​