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.
2024 Meetings
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/AgendaMinutes 
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)

 

2022 Meetings
April 5Notice/AgendaMinutesActuary Selection Information
May 31Notice/AgendaMinutesSegal Valuation Assumptions
August 31Notice/AgendaMinutesSegal Valuation Presentation
Segal Valuation GASB74 (6-30-22)
Segal Valuation GASB75 (6-30-22)

 

2021 Meetings
April 15Notice/AgendaMinutesActuary Selection Information
May 26Notice/AgendaMinutesSegal Valuation Assumptions
August 31Notice/AgendaMinutesSegal Valuation Presentation
Segal Valuation GASB74 (6-30-21)
Segal Valuation GASB75 (6-30-21)

 

2020 Meetings
April 8Notice/AgendaMinutesActuary Selection Information
May 19 Minutes 
May 29Notice/AgendaMinutesSegal Valuation Assumptions
August 28Notice/AgendaMinutesSegal Valuation Presentation
Segal Valuation GASB74 (6-30-20)
Segal Valuation GASB75 (6-30-20)
2019 Meetings
April 24Notice/AgendaMinutesActuary Selection Information
June 12Notice/AgendaMinutesSegal Valuation Assumptions
August 30Notice/AgendaMinutesSegal Valuation Presentation
Segal Valuation GASB74 (6-30-19)
October 30Notice/AgendaMinutes 
November 15Notice/AgendaMinutesSegal Revised Valuation GASB74 (11-15-19)
Segal Revised Valuation Memorandum
Segal Valuation GASB75 (6-30-19)
2018 Meetings
June 7Notice/AgendaMinutes 
June 25Notice/AgendaMinutesSegal Valuation Assumptions
August 31Notice/AgendaMinutesSegal Valuation GASB74 (6-30-18)
Segal Valuation GASB75 (6-30-18)
Segal Valuation Presentation
2017 Meetings
May 24Notice/AgendaMinutes 
June 13Notice/AgendaMinutesSegal Valuation Assumptions
August 31Notice/AgendaMinutesSegal DRAFT Valuation Presentation
September 20Notice/AgendaMinutesSegal Final Valuation - GASB45
Segal Final Valuation - GASB74 Segal Final Valuation - GASB75