Other Post-Employment Benefits (OPEBs): Retiree Health Care Benefits for CalPERS-Contracted Cities in San Diego County

In 2009, the San Diego County Taxpayers Association embarked on a multi-phase study of public sector wages and benefits to better understand the costs over time. Other Post-Employment Benefits (OPEBs) have gone almost unrecognized by the general public because of lax accounting rules. New public accounting rules make public spending on OPEBs more transparent. Mostly coming in the form of post-retirement health care, these benefits present significant future financial burdens for governments that are not adequately prepared to deal with them. Rising health care costs nationwide further complicate the issue. This report addresses the 13 cities in San Diego County that contract with California Public Employees' Retirement System (CalPERS) to handle pension and benefit funding and offer other post-employment benefits. Four CalPERS-contracted cities in San Diego County (Del Mar, Escondido, Poway, and Vista) do not offer OPEBs.

Download the report here.

Rosey Williams