2026 OPEB Trend Report
What’s changing in OPEB funding—and what it means for your next valuation
OPEB strategies are evolving quickly as municipalities respond to shifting discount rates, market volatility, and long-term funding pressure. Our 2026 OPEB Trend Report breaks down the latest data and highlights what’s driving decision-making across public entities.
Inside the report, you’ll learn:
- How funded status levels are trending—and where your peers stand
- What recent discount rate movements signal for future liabilities
- The continued rise of post-pension OPEB strategies
- Key risks municipalities are preparing for in 2026 and beyond
Whether you're preparing for your next valuation or reassessing your long-term strategy, this report provides the benchmarks and context you need to move forward with confidence.