The GASB Statement No. 75 applies to local employers who participate in the Wisconsin Public Employers Group Health Insurance Program. (See Employer Bulletin Vol. 35, No. 5, published March 2018, for information.)

Each participating employer is responsible for understanding and meeting GASB 75 reporting requirements, “Accounting and Financial Reporting for Postemployment Benefits Other than Pensions,” including conducting actuarial valuations as necessary.

Employers have the information needed for actuarial valuation for their active employees. ETF will provide the data for retirees and COBRA participants annually to each local employer who participates in the WPE Group Health Insurance Program.

On August 26, 2019 this list of local employers received their calendar year 2018 annuitants and COBRA participants continuing coverage in the WPE Group Health Insurance Program.  If an employer is not listed, ETF has no health insurance information to provide.

Please contact ETF at GASBmail@etf.wi.gov with questions about the information ETF is able to provide. Contact your accounting staff and/or auditors with questions regarding the applicability or implementation of GASB Statement No. 75.

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