TO:           All Retirement Boards

FROM:     Joseph E. Connarton, Executive Director

RE:           Other Post-Employment Benefits (OPEB) Summary

DATE:      October 5, 2016

In accordance with Section 57 of Chapter 68 of the Acts of 2011, we are pleased to provide our first summary report on Other Post-Employment Benefits (OPEB). 

The summary report provides OPEB information for nearly 450 plans for the Commonwealth as well as cities, towns, and districts.  The summary report is based on the most recent OPEB valuation report received by PERAC as of August 1, 2016.  Note that for some entities, we do not believe the most recent report was provided to PERAC.

Please review the footnotes to the report before reviewing the summary report.  The footnotes are an integral part of the report.

We anticipate preparing future reports every five years or so.  The full report including a PDF version pdf format of 2016 OPEB Summary Report
and a web browser version is available on our website ( 

We welcome any comments and questions.