Whitepapers
2023 OPEB Trend Report
This report represents our analysis of other post-retirement benefits (OPEB) trends we saw during 2023. What you’ll learn about:
Download Now2020 OPEB Trend Report
This report represents our analysis of other post-retirement benefits (OPEB) trends we saw during 2020. What you’ll learn about:
Download NowDefined Contribution Plan Comparison Chart
This chart will compare defined contribution plans with the latest contribution limits for 2023. What you’ll learn about: SIMPLE
Download NowRetirement Plan Comparison Chart
This chart will compare both defined contribution and defined benefit retirement plans. What you’ll learn about: SIMPLE IRAs SEP
Download NowHSA and HDHP Limits
This is the 2022 IRS qualified plan limits chart that shows HSA and HDHP limits.
Download Now10 Steps to Convert Your SIMPLE IRA to a 401(k)
Have you outgrown your SIMPLE IRA? These 10 steps will walk you through how to terminate your SIMPLE IRA plan and start a 401(k) plan.
Download NowComparison of Key Features of 401(k) & 403(b) Plans
This chart compares the key features of both 401(K) and 403(b) plans. What you’ll learn Employer and employee contribution limits Fees
Download NowBuilding Retirement Solutions For Your Workplace – Steps To A Secure Retirement
According to the Consumer Financial Protection Bureau, 70% of employees say that financial concerns are their greatest source of stress. Whe
Download NowDe-Risking Qualified Defined Benefit Plans – Lump Sum Windows for In Pay Retirees & Beneficiaries
In 2015, the Treasury department and the IRS established an intent to amend regulations to disallow Qualified Defined Benefit Pension Plans
Download Now5 Reasons To Switch From A Simple IRA to a 401(k) Today
When opting for a simplified retirement plan, employers forego flexibility and may end up leaving money on the table. Many businesses have t
Download NowManaging Pension Liabilities in a Low Interest Rate Environment
Based on recent experience, many auditors, rating firms, and supervisory agencies are pushing for valuations with lower interest rates. This
Download Now401(k) Plan Limits & Non-401(k) Related Limits
This is the 2022 IRS qualified plan limits chart that shows 401(k) plan limits and Non-401(k) related limits. What’s inside 2022 40
Download NowCash Balance Retirement Plans
A Cash Balance Plan (CB Plan) is considered an employer-sponsored hybrid defined benefit pension plan. This plan allows an employer to guara
Download NowTrouble Locating Missing 401(k) Participants? A Proposed Program May Be Of Help
One of the many challenges facing employers while terminating a 401(k), profit-sharing, or Defined Contribution plan is locating participant
Download NowBrexit & Your Pension Plan
Brexit means lower interest rates, higher unfunded liabilities, and higher PBGC premiums. But what does this have to do with you? If you spo
Download Now3 Reasons Not to Fear GASB 75
While the adoption of GASB 75 required adding the entire liability to your financial statement rather than easing in the liability over time
Download NowOPEB Funding – The Pros & Cons Case Study
Many municipalities are still following the “pay-as-you-go” model, but are considering pre-funding their OPEB liabilities. This case stu
Download Now7 Ways to Reduce Your OPEB Liability
Are you looking to reduce your OPEB Plan liabilities, reduce your cash costs, and improve your financial statements? This guide will show yo
Download NowOPEB Plans – How Do We Reduce Costs? RDS vs EGWP?
Odyssey guides you through the steps to address the Medicare Eligible part of your retiree population which typically amounts to 80-90% of y
Download NowGASB 75 – Introduction & Notable Changes
GASB 75 – Accounting and Financial Reporting for Postemployment Benefits Other than Pensions was released as the newest accounting sta
Download NowOPEB Expense & Deferred Inflow & Outflow of Resources
What you’ll learn How your annual OPEB expense is calculated What factors contribute to your OPEB expense What deferred inflows and out
Download NowOPEB Accounting – What’s Changing?
Download to find a comparison chart on the accounting differences between GASB 45, GASB 74, and GASB 75.
Download NowGASB 75 – Crossover Date & Why It Matters
The Crossover or Depletion Date is the measurement period where your plan assets and expected future contributions are no longer sufficient
Download NowGASB 75 – Investment Return & Money Weighted Rate of Return
The Odyssey team explains how your OPEB plan’s long-term expected investment return is determined as well as covers how your plan’s mone
Download NowGASB 75 – What is it?
Odyssey walks you through the basics of GASB 75 and how it impacts your financial statement. What you’ll learn What GASB 75 is How to d
Download NowDiscount Rate Under GASB 74/75 – Post Pension Funding
This is a case study of a town that adopted a deferred pension funding policy. The policy allocates a modest funding amount towards their OP
Download NowReflecting Upon the Adoption of GASB 74 & 75 – Lessons Learned & Emerging Trends
Now that it’s been a while since the implementation of GASB 74 & GASB 75, we can reflect on what we’ve learned and some of the emerg
Download Now5 Factors that Drive Local Government Bond Ratings
Bond ratings can significantly impact a municipality’s financing costs. We have compiled a list of the key factors that are used by Fitch
Download Now