Status of Technical Bulletin No. 2008-1

Status of Technical Bulletin No. 2008-1

Determining the Annual Required Contribution Adjustment for Postemployment Benefits


Issued:December 2008

Effective Date:
For pensions, financial statements for periods ending after December 15, 2008
For OPEB, simultaneously with Statement 45

Affects:Provides guidance on GASBS 27, ¶12 and ¶13, and GASBS 45, ¶15 and ¶16

Affected by:
  • Superseded by GASBS 75
  • Paragraphs 1–3 amended by GASBS 73, ¶4 and ¶11–¶114
Primary Codification Section Reference: None


GASB Statement No. 27, Accounting for Pensions by State and Local Governmental Employers

GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides