All public agencies that offer retiree healthcare benefits by paying the entire or partial amount of benefits
must comply with GASB 45. Even those employers that allow retirees to participate at their own expense in
the public agency’s group healthcare may have a liability under GASB 45.
Examples of government agencies that must comply with GASB 45 are: state governments,
local governments, school districts, certain universities and colleges, state and county
hospitals, utility districts, special districts, and other governmental and quasi-governmental agencies.