Employer GASB 75 Information
Questions regarding the GASB 75 information provided by
PSERS may be directed to RA-PSERSEMPACCT@pa.gov
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