The Governmental Accounting Standards Board released Statements No. 74 - Financial
Reporting for Postemployment Benefit Plans Other Than Pension Plans (GASB 74) and
Statement No. 75 - Accounting and Financial Reporting for Postemployment Benefits
Other Than Pensions (GASB 75) in June 2015, These two statements supersede GASB
Statements 43 and 45, respectively, and establish uniform accounting and financial
reporting standards for state and local governmental entities related to postemployment
benefits other than pensions.
GASB 75 must be adopted for fiscal years beginning after June 15, 2016, and GASB 75
must be adopted for fiscal years beginning after June 15, 2017. While the previous
statements allowed smaller entities the ability to have Valuations every three years, the
replacement standards require all entities, regardless of size, to have a valuation
perform every two years, which roll forward valuation performed on years in between.