GASB 74/75: Depletion date projections

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By William D. Winningham | 23 June 2016
This article in Milliman’s GASB 73/74/75 miniseries focuses on the determination of an OPEB plan’s depletion date, which is the projected point in the future (if any) when plan assets are no longer sufficient to satisfy benefit obligations. It also discusses the impact on liability calculations that will result from a conclusion that a depletion date exists.