Dolinka Group's Other Post-Employment Benefit (OPEB) Services focus on assisting clients with making the transition to new accounting regulations known as GASB 45 that require public agencies to report the cost of future retiree health care benefits as present day liabilities.  These liabilities include medical, dental, vision, hearing, and life insurance.  Using the following methodology, Dolinka Group has created a way for agencies to issue bonds that will result in savings:

• Incorporates the general fund of the agency and analyzes its ability to fund the liabilities.
• Allows for customizable bond issuance with variable and/or fixed rate debt.
• Considers the use of capitalized interest to pay an initial period of debt service.