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Maine Public Employees Retirement System
P.O. Box 349, Augusta, ME 04332-0349
toll free: (800) 451-9800 ● local: (207) 512-3100

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The Governmental Accounting Standards Board (GASB) is changing the way post-retirement benefit expenses, other than pension expenses, will be reported starting with fiscal years beginning on or after June 15, 2017 (FY2018 for most governmental employers). The changes, required by GASB Statement Nos. 74 and 75, will affect how the Group Life Insurance Plan offered by MainePERS is reported in the basic financial statements of employers participating in the Plan.

Clicking on each of the infographic pieces below will provide you with information that will help you understand the changes in participating employers' financial statements when these changes take effect. Please feel free to share this information with any other appropriate persons.
GASB Graphic


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Information contained on this Web site is neither a legal reference nor a complete statement of the laws or MainePERS administrative rules. In any conflict between this information and Maine laws or administrative rules, the laws and administrative rules shall prevail.

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