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Actuarial Valuation and Review Reports on Other Post-employment Benefits (OPEB) (Office of the State Comptroller)

Jul 28, 2023

Periodically since 2008, an actuarial valuation and review has been conducted concerning the State of Connecticut's Other Post-employment Benefits (OPEB) program. Other Post-employment Benefits are benefits (other than pensions) that the State of Connecticut provides to state employees once they retire. These benefits include medical, dental, and life insurance as well as prescription drug coverage.

The actuarial valuation report, which is submitted to the Office of the State Comptroller, provides a summary of the funded status of the State's OPEB program and recommends annual rates for contributions made to the program by the State of Connecticut.

Citation for Most Recent Report

Rhodes, D.J. (2023). State of Connecticut State Employee OPEB Plan: Governmental Accounting Standards Board (GASB) Statement 75 Actuarial Valuation and Review of Other Postemployment Benefits (OPEB) for Reporting Date June 30, 2023 Measured as of June 30, 2022. Farmington, CT: Segal Consulting. Retrieved from


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