WASHINGTON - In an effort to boost disclosures for non-pension, health care, and other post-employment benefits, the National Federation of Municipal Analysts is urging issuers to release as much supplemental information in annual financial statements and bond offering documents as necessary "to effectively explain and communicate" their specific OPEB situation and funding approach.

In a draft white paper released yesterday, the NFMA also is calling for issuers to comply with the Governmental Accounting Standard Board's Statement 45 by including estimates of their OPEB liabilities and a list of assumptions used to arrive at those estimates in their disclosure documents.

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