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Health Economics Group - Your Benefits Partner Since 1978
  What We Do - GASB-45

If you represent a state or local government, you should be interested in the following information:

In 2004, the Government Accounting Standards Board (GASB) issues statement 45, requiring local and state governments to account for and report costs and obligations related to Other Postemployment Benefits (OPEB).

This new reporting requirement ensures that governments paying benefits to current or past employees, other than pension plans, must disclose these payments as an expense and, if not pre-funded, as a liability on financial statements. This can have a huge impact on finances.

To temper this possible impact, we have created a series of steps that can help local and state governments understand the new regulations, and make decisions that lesson the financial burden.

Employee Benefit Plans
  • Dental Plans

  • Flex Plans
  • Supplemental Plans
       • HRA
       • COBRA
       • Billing/Remittance
       • Prescription Drug
       • Davis-Bacon Plans

Early Intervention

Insurance Funds Recovery

To learn more about GASB-45 obligations, and about how we can help you meet these obligations, please contact us.


HEG Dental Network Card Program
WEX Health Card


1050 University Avenue, Suite A • Rochester, NY 14607 • 585-241-9500 or 1-800-666-6690