Begin Main Content Area

Employer GASB 75 Information

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


Links to Information about GASB 75:

Other Postemployment Benefits (OPEB) Information

(GASBstandards, videos)


GASB Pronouncements & GASB Implementation Guides

Accounting and Financial Reporting for OPEB, and links to all GASB’simplementation guides including GASB 74 & 75


Additional PSERS Documents

GASB 74 Accounting Valuation 

Actuarial Valuation 


PSERS Employer Bulletin Articles

New GASB standards that affect PSERS and PSERS Employers ​