The Committee on Actuarial Valuation of Retired Employees' Health Benefits (OPEB Committee), as established in G.S. 135-48.12, is responsible for conducting the required actuarial valuations of state-supported retired employees' health benefits under other post-employment benefit accounting standards set forth by the Governmental Accounting Standards Board of the Financial Accounting Foundation.

The Committee consists of four members:

  1. The State Budget Officer (Chair);
  2. The State Controller;
  3. The State Treasurer; and
  4. Executive Administrator for the State Health Plan for Teachers and State Employees.
2025 MeetingsMeeting NoticeMinutesActuary Information
April 10, 11 a.m.Notice/AgendaMinutesActuary Selection Information
August 27,  11 a.m.Notice/AgendaMinutesSegal Valuation Presentation
Segal GASB74 
Segal GASB75 
2024 MeetingsMeeting NoticeMinutesActuary Information
April 4, 2 p.m.Notice/AgendaMinutesActuary Selection Information
May 31, 11 a.m.Notice/AgendaMinutesSegal Valuation Assumptions
August 29,  3:30 p.m.Notice/AgendaMinutesSegal Valuation Presentation
Segal GASB74 (2024)
Segal GASB75 (2024)
2023 Meetings
April 13, 2 p.m.Notice/AgendaMinutesActuary Selection Information
May 31, 10 a.m.Notice/AgendaMinutesSegal Valuation Assumptions
August 31,  2 p.m.Notice/AgendaMinutesSegal Valuation Presentation
Segal Valuation GASB74 (6-30-23)
Segal Valuation GASB75 (6-30-23)
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