OPEB Reporting

IC 36-1-8-17.5 requires political subdivisions to report before March 1 of each year on all other post-employment benefits. The definition of OPEB includes healthcare and other nonpension benefits provided to employees. Benefits required include medical, prescription drug, dental, vision, hearing, life insurance, long-term care benefits, and long-term disability benefits (not covered under a pension plan) that are provided after employment ends.