GASB 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 money-weighted rate of return (ROR) is calculated.
What you’ll learn
- How the long-term expected rate of return is calculated and how it impacts your discount rate
- Who determines how the bond index rate is used
- How the money-weighted ROR is determined