With increased transparency into their retiree health spending, public sector employers and plan sponsors will find private Medicare marketplaces and Employer Group Waiver Plans two alternatives worth exploring as they look for more efficient ways to keep their retiree health commitments.

As a result of GASB Statement 75, retiree healthcare liabilities are now measured in a more marked-to-market fashion, making them more visible — as they are required to be prominently displayed in financial reports.