government reform » pensions & benefits » opeb reform » Resources on retiree health benefits Posted byWill Brownsberger February 15, 2011June 29, 2014 Key resources on this issues include: Mass Taxpayers Foundations report on municipal liabilities. Pioneer Institute White Paper: The Elephant in the Room: Unfunded Public Employee Health Care Benefits and GASB 45. Actuarial Valuation Reports for the Commonwealth. Federal Reserve Bank overview brief.. Published by Will Brownsberger Will Brownsberger is State Senator from the Second Suffolk and Middlesex District. View more posts