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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Good Afternoon,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Sorry for the late notice, but below is some free CPE on GASB 74 and 75.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#44546A"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> KPMG Government Institute [mailto:community-manager@kpmgemail.com]
<br>
<b>Sent:</b> Thursday, April 14, 2016 7:01 AM<br>
<b>To:</b> HAMILTON Robert W * DAS <Robert.W.HAMILTON@oregon.gov><br>
<b>Subject:</b> REMINDER: KPMG Government Institute Webcast on April 19: Overview of the GASB OPEB Accounting and Financial Reporting Standards<o:p></o:p></span></p>
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<h1>KPMG Government Institute Webcast Series<o:p></o:p></h1>
<h2 style="margin-bottom:10.0pt">Overview of the GASB OPEB Accounting and Financial Reporting Standards<o:p></o:p></h2>
<h3>Tuesday, April 19, 2016 | 2:00 p.m. to 4:00 p.m. (EDT)<o:p></o:p></h3>
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<p><span style="color:black">The KPMG Government Institute, and partners and professionals of KPMG LLP, invite you to join us for a Webcast discussing GASB Statement No. 74,<em><span style="font-family:"Arial",sans-serif"> Financial Reporting for Postemployment
Benefit Plans Other Than Pension Plans</span></em>; and Statement No. 75, <em><span style="font-family:"Arial",sans-serif">Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
</span></em>. The provisions contained in these standards will result in a dramatic shift in how an employer’s obligation for OPEB benefits and annual OPEB expenses are measured and recognized in the financial statements. The provisions also will result in
a significant increase in the depth and breadth of OPEB information provided by employers and OPEB plans in the notes to the financial statements and as required supplementary information.<o:p></o:p></span></p>
<p><span style="color:black">“Overview of the GASB OPEB Accounting and Financial Reporting Standards,” to be held on Tuesday, April 19, 2016, from 2:00 p.m. to 4:00 p.m. EDT, will provide an overview of the basic OPEB accounting and financial reporting provisions
included in the new standards. Topics to be addressed in this session will include:<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:12.0pt;text-indent:-12.0pt;line-height:12.0pt;mso-list:l1 level1 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">Basic concepts for the measurement and recognition of an employer’s obligation for OPEB benefits in the financial statements—the total (or net) OPEB liability<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:12.0pt;text-indent:-12.0pt;line-height:12.0pt;mso-list:l1 level1 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">Measurement of the total OPEB liability, including changes to the determination of the discount rate and other actuarial methods and assumptions, and plan
net position<o:p></o:p></span></p>
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<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">Recognition of annual OPEB expense, and deferred OPEB outflows and inflows of resources by employers<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:8.0pt;margin-left:12.0pt;text-indent:-12.0pt;line-height:12.0pt;mso-list:l1 level1 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">Required note disclosures and required supplementary information for employers<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:13.5pt;margin-left:12.0pt;text-indent:-12.0pt;line-height:12.0pt;mso-list:l1 level1 lfo1">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">Accounting and financial reporting requirements for OPEB plans
<o:p></o:p></span></p>
<p><span style="color:black">The presenters for this Webcast series will include <strong>
<span style="font-family:"Arial",sans-serif">Jeff Markert</span></strong>, a partner in KPMG’s national Department of Professional Practice (DPP); and
<strong><span style="font-family:"Arial",sans-serif">Greg Driscoll</span></strong>, an Audit partner in KPMG’s Boston office; and
<strong><span style="font-family:"Arial",sans-serif">Scott Warnetski</span></strong>, a senior manager on rotation in KPMG’s national DPP from KPMG’s Boston office<o:p></o:p></span></p>
<p><span style="color:black">In his DPP role, Jeff devotes significant time to emerging issues related to governments, including working with the GASB in the development and implementation of new standards, and providing technical assistance and training to
KPMG personnel throughout the United States. Jeff also currently serves as the chairman of the AICPA State and Local Government Expert Panel. Greg serves as the lead engagement partner and as a technical resource to many of the firm’s largest Northeast area
clients. He previously served as a partner in KPMG’s DPP and as the KPMG practice fellow at the GASB.<o:p></o:p></span></p>
<h3>Who should attend<o:p></o:p></h3>
<p><span style="color:black">State and local government accounting and financial reporting professionals responsible for preparing, reviewing, and auditing external GAAP financial statements of government entities, including public employee retirement systems.<o:p></o:p></span></p>
<h3>CPE credit<o:p></o:p></h3>
<p><span style="color:black">A total of 2.0 continuing professional education (CPE) credits are available to participants who meet the eligibility requirements below:<o:p></o:p></span></p>
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</span></span></span><![endif]><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">You must be registered and individually logged in to the Webcast.<o:p></o:p></span></p>
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</span></span></span><![endif]><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:black">You must answer six of the questions asked during the Webcast.
<o:p></o:p></span></p>
<p><span style="color:black">To register for “Overview of the GASB OPEB Accounting and Financial Reporting Standards” on Tuesday, April 19, 2016, 2:00 p.m. to 4:00 p.m. (EDT), click the link below.<o:p></o:p></span></p>
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<p class="boxtextwhite" align="center" style="text-align:center"><a href="http://click.kpmgemail.com/?qs=028e184acb06ed19cff1e1ecead320b8469fe8f1e2813f78d4ed0f9a4d6f7caa" target="_blank"><span style="color:white">Register Now >
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<p style="margin-top:22.5pt"><span style="color:black">After registering, you will receive details on how to log in to the Webcast (or dial in for audio-only participation) and how to access presentation material.<o:p></o:p></span></p>
<p><span style="color:black">We hope you will join us.<o:p></o:p></span></p>
<p><span style="color:black">Thank you.<o:p></o:p></span></p>
<h3 style="margin-top:22.5pt">About the KPMG Government Institute<o:p></o:p></h3>
<p><span style="color:black">The KPMG Government Institute was established to serve as a strategic resource for government chief financial officers seeking to achieve high standards of accountability, transparency, and performance. The Institute is a forum
for ideas, a place to share leading practices, and a source of thought leadership as a catalyst to help governments address difficult challenges. For more information, visit us at
<a href="http://click.kpmgemail.com/?qs=028e184acb06ed194108093452319b17769f292eb6eacec7492998353ad1c798" target="_blank">
KPMG Government Institute</a>.<o:p></o:p></span></p>
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<p class="boxtextwhite" align="center" style="text-align:center"><a href="http://click.kpmgemail.com/?qs=028e184acb06ed19cff1e1ecead320b8469fe8f1e2813f78d4ed0f9a4d6f7caa" target="_blank"><span style="color:white">Register Now ></span></a><o:p></o:p></p>
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