Other Post-Employment Benefits: Overview

This document is about a study conducted by Deloitte Financial Advisory Services LLP and Advanced Analytical Consulting Group Inc. for the U.S. Department of Labor on the historical trends, funding status, and asset allocation of other post-employment benefits (OPEB) for US companies. The study provides an in-depth look at the OPEB landscape, examining patterns across sectors, company size, and market capitalization. It analyzes the growth in OPEB obligations, the lack of assets in early years, and the recent downturn in assets. The document also discusses potential future research topics related to OPEB, such as the implications of recent mass layoffs, the effects of low interest rates, and the impact of healthcare reform.