CalSTRS prepares the Other Pension Information report to assist employers in calculating their proportionate share of the net pension liability, net OPEB liability and other related items.

Other Postemployment Benefits Information report

Beginning with the fiscal year ended June 30, 2021, CalSTRS will no longer prepare the Other Postemployment Benefits Information (OPEBI) report.

CalSTRS surveyed employers in spring 2021 to determine the extent to which employers are utilizing information published by CalSTRS related to the Medicare Premium Payment (MPP) Program. Based on the survey results, employers are not widely reporting information on the MPP Program and the OPEBI report was not widely being utilized. Although the OPEBI report will no longer be prepared, financial reporting information pertaining to the MPP Program is still available to employers in other reports published by CalSTRS such as the annual comprehensive financial report, the Other Pension Information report, and financial reporting actuarial valuation reports.

CalSTRS publishes detailed frequently asked questions for employers regarding GASB 74/75 requirements and the information made available by CalSTRS. These FAQs for FY 2020-21 reporting have been updated as of March 2022 to reflect our changes in reporting..

Requests for historical copies of the Other Pension and Postemployment Benefits Information report can be submitted to FinancialReporting@CalSTRS.com.