Government Accounting Standards Board (GASB) statements don’t need to be as frightening and complex as they sound. Van Iwaarden Associates has developed this site to provide accurate information about the topic and answer frequently asked questions.

We hope you find this site useful. If you don’t find what you’re looking for, feel free to contact us at 888.596.5960 or gasb45@vaniwaarden.com.

Our Expertise

As you prepare to move ahead with GASB 45 accounting for Other Post-Employment Benefits (OPEB), you'll want to work with someone who's been there before. An advisor with the experience you need. A partner with reasonable fees. A knowledge leader.

Van Iwaarden's unique combination of experience, lower fees, and knowledge leadership has made us the market leader for GASB 45 actuarial services.


We've completed more GASB 45 valuations than anyone we know of. Our OPEB clients include statewide plans, cities, counties, school districts, airport and transit authorities, and other governmental units from around the USA.

Our consultants began working with private employers over 20 years ago on retiree health plan design and valuation – and with school districts over 10 years ago in anticipation of the GASB 45 requirements.

Lower Fees

Our experience enables us to see issues ahead of time – and to do your work quickly and efficiently. That keeps our fees among the lowest anywhere, and our Alternative Measurement Method (AMM) fees are the lowest we've seen. We give you a certified AMM valuation for less than some firms charge you to do it yourself.

Knowledge Leadership

Anyone can claim knowledge leadership; we've built our firm on it. Our consultants are frequent speakers on retirement topics such as GASB 45 and Other Post-Employment Benefit (OPEB) accounting. Here are recent speeches by two of our consultants, Mark Schulte and Jim van Iwaarden.

You can put our experience to work for you.  Call us toll free at 888.596.5960 or email us at gasb45@vaniwaarden.com.

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