Many such plans, especially among governmental ent

Many such plans, especially among governmental entities, are grossly underfunded. Recently implemented GASB 45 accounting rules have exposed unfunded liabilities in excess of $1.5 Trillion among state and local governments. INSCOR’s FIT OPEB plan is a viable solution to providing significant cash flows to fund OPEB liabilities with little, if any, increases in out-of-pocket expenditures. $IOGA