The funding for retiree health care and Other Post-Employment Benefits (OPEB) plans often strains existing cash flows of corporations and municipalities. Many such plans, especially among governmental entities, are largely grossly underfunded. Recently implemented GASB 45 accounting rules reveal unfunded liabilities in excess of $1.5 Trillion among state and local governments. INSCOR’s FIT OPEB plan is the most a viable solution to providing significant cash flows to fund OPEB liabilities without requiring addition with little, if any, increases in out-of-pocket expenditures.