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2018 GASB Schedule of Deferrals … Schedule of Deferrals UNAUDITED Teacher Retirement System of Texas Other Post Employment Benefit (OPEB) Trust Fund Schedule of Deferrals to be Expensed by Employer Measurement Period - Fiscal Year Ended August 31, 2018 …

GASB 75 Sample T-Accounts 2022 … GASB 75 FY 2023 T-Accounts D. (Measurement Year Ended 8/31/22) Example: Abbott ISD #0300 See corresponding Journal Entries Page 1 of 4 PY JE: Prior Year Journal Entry ER: Employer Records SOABE: Schedule of OPEB Amounts by …

GASB 75 Sample T-Accounts 2021 … GASB 75 FY 2022 T-Accounts D. (Measurement Year Ended 08/31/21) Example: Abbott ISD #0300 See corresponding Journal Entries Page 1 of 4 PY JE: Prior Year Journal Entry ER: Employer's Records SOABE: Schedule of OPEB Amounts …

GASB 75 Sample T-Accounts 2020 … GASB 75 FY2021 T-Accounts D. (Measurement Year 2020) Example: Abbott ISD #0300 See corresponding Journal Entries Page 1 of 4 PY JE: Prior Year Journal Entry ER: Employer's Records SOABE: Schedule of OPEB Amounts by …

GASB 75 Sample T-Accounts 2019 … GASB 75 FY20 T-Accounts D. (Measurement Year 2019) Example: Abbott ISD #0300 See attached Journal Entries Page 1 of 4 PY JE: Prior Year Journal Entry ER: Employer's Records SPABE: Schedule of OPEB Amounts by Employer SOBP: …

GASB 75 Sample T-Accounts 2018 … GASB 75 FY19 T‐Accounts D. (Measurement Year 2018) Example: Abbott ISD #0300 See attached Journal Entries Page 1 of 4 PY JE:     Prior Year Journal Entry ER:          Employer's Records …

GASB 75 Sample T-Accounts 2017 … 2015 J.E. Higher Ed Ttl J.E. # J.E. Date Description Debit Credit 1 9/1/13 Restatement as of 9/1/13 4,007,336,557 Net Pension Liability as of 9/1/13 4,007,336,557 To restate the proportionate share of the collective …

Rule Summary English (pdf) … TRS Summary of Proposed Rule Rule 41.17 Limited-Time Enrollment Opportunity for Medicare-Eligible Retirees On April 11, 2024, the Teacher Retirement System of Texas received legislative correspondence regarding an opportunity …