OPEB Glossary Commonly used OPEB accounting terms Accounting terms mentioned throughout our website may not be familiar to everyone and so we’ve complied a list of common terms related to FASB and GASB OPEB accounting standards. All | A C D F H I M O P S There are currently 3 terms in this directory beginning with the letter S.Self funded planA plan whose benefits are not guaranteed in some manner by an insurance company.Single-employer plan A plan that covers the current and former employees, including beneficiaries, of only one employer.Substantive planThe terms of an OPEB plan as understood by the employer(s) and plan members. Share this:EmailMoreTwitterFacebookPrintLike this:Like Loading...
