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Other Postemployment Benefit (OPEB) Plan

SDCERA's independent actuary prepares an Actuarial Valuation and Review of SDCERA's Other Postemployment Benefit (OPEB) Plan that pays a health insurance allowance to Tier I and Tier II Members. The OPEB Plan is funded annually by the County of San Diego and other SDCERA participating employers on an actuarially-determined basis.