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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Hello CAFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Please see the announcement below regarding a free webinar on GASB 75. CPE is available.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><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:connect@kpmgrealinsights.com]
<br>
<b>Sent:</b> Thursday, May 24, 2018 7:05 AM<br>
<b>To:</b> HAMILTON Robert W * DAS <Robert.W.HAMILTON@oregon.gov><br>
<b>Subject:</b> KPMG Government Institute Webcast on 05 17: GASB Activities Update<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:black">If you are having trouble reading this email,
<a href="http://app.info.kpmgrealinsights.com/e/es?s=1929796114&e=41724&elq=b5856d8c2e09404d849c1ff0f73fb03e&elqaid=5616&elqat=1&elqTrackId=6c8014e2f39c49068271a59d963185ac">
read the online version</a>. </span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<strong><span style="font-size:13.0pt;line-height:120%;font-family:"Arial",sans-serif;color:#0091DA">Implementation Considerations and Lessons Learned for the New GASB Employer OPEB Standard</span></strong><span style="font-size:13.0pt;line-height:120%;color:#0091DA"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA">Date:</span></b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA"> Thursday, June 7, 2018</span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA">Time:</span></b><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#0091DA"> 2:00 p.m. – 4:00 p.m. EDT</span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=12247&elqTrackId=498a681827d2444893c23e9de15b1828&elq=b5856d8c2e09404d849c1ff0f73fb03e&elqaid=5616&elqat=1" target="_blank"><span style="text-decoration:none"><img border="0" width="111" height="33" id="_x0000_i1027" src="https://kpmgmssdesign.blob.core.windows.net/kpmgmssdesign/eComms/GM-ECOM-02874/GM-ECOM-02874-register.jpg"></span></a><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The KPMG Government Institute, and partners and professionals of KPMG LLP, invite you to join us for
a Webcast discussing implementation considerations and lessons learned under GASB Statement No. 75,
<em><span style="font-family:"Arial",sans-serif">Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions</span></em> (new Employer GASB OPEB Standard).The provisions contained in this standard will result in a dramatic shift in how
an employer’s obligation for OPEB benefits and annual OPEB expenses are measured and recognized in their financial statements.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">“Implementation Considerations and Lessons Learned for the New GASB Employer OPEB Standard,” to be held
on Thursday, June 7, 2018, from 2:00 p.m. to 4:00 p.m. EDT, will discuss key considerations for OPEB plans and participating employers related to the implementation of the new GASB OPEB standards.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The presenters for this Webcast include
<strong><span style="font-family:"Arial",sans-serif">Jeff Markert</span></strong>, a partner in KPMG’s national Audit Quality and Professional Practice (AQPP);
<strong><span style="font-family:"Arial",sans-serif">Greg Driscoll</span></strong>, an Audit partner in KPMG’s New York City office; and
<strong><span style="font-family:"Arial",sans-serif">Scott Warnetski</span></strong>, a partner in KPMG’s Boston office.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">In his AQPP 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 on the AICPA State and Local Government Expert Panel. Greg
has served as the lead engagement partner and as a technical resource to many of the firm’s largest Northeast area clients. He also previously served as a partner in KPMG’s AQPP and as the KPMG practice fellow at the GASB. Scott recently completed a three-year
assignment in AQPP, devoting significant time to providing technical assistance and training to KPMG personnel, as well as working with Jeff on emerging issues related to governments. Scott has returned to the Boston office to serve some of the firm’s largest
Northeast area clients. <o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">Who should attend</span></b><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;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>
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<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">CPE credit</span></b><span style="font-family:"Arial",sans-serif;color:black">
<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">A total of 2.0 continuing professional education (CPE) credits are available to participants who meet
the eligibility requirements. <br>
<br>
To register for “Implementation Considerations and Lessons Learned for the New GASB Employer OPEB Standard” on Thursday, June 7, 2018, 2:00 p.m. to 4:00 p.m. (EDT),
<a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=12247&elqTrackId=5ebecb25a389484a8e0fe38639df604f&elq=b5856d8c2e09404d849c1ff0f73fb03e&elqaid=5616&elqat=1" target="_blank">
click here</a>.<br>
<br>
After registering, you will receive details on how to log in to the Webcast and how to access presentation material.
<br>
<br>
Thank you, and we hope you will join us.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#0091DA">About the KPMG Government Institute</span></b><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:120%"><span style="font-size:9.5pt;line-height:120%;font-family:"Arial",sans-serif;color:black">The KPMG Government Institute was established to serve as a strategic resource for government at all
levels, and also for higher education and not-for-profit entities seeking to achieve high standards for accountability, transparency, and performance. The Institute is a forum for ideas, a place to share leading practices, and a source of thought leadership
to help governments address difficult challenges such as performance management, regulatory compliance, and fully leveraging technology. For more information, visit the <a href="http://app.info.kpmgrealinsights.com/e/er?s=1929796114&lid=5805&elqTrackId=a4b50f4c5f3a4fd59d7f29c72118c1ea&elq=b5856d8c2e09404d849c1ff0f73fb03e&elqaid=5616&elqat=1" target="_blank">KPMG
Government Institute</a>.<o:p></o:p></span></p>
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