Optimize Your OPEB Strategy with a Section 115 Trust

What is a Section 115 Trust?

A Section 115 Trust is a tax-advantaged investment vehicle designed for public sector organizations to pre-fund Other Post-Employment Benefits (OPEB) such as retiree healthcare. By establishing a Section 115 Trust, municipalities, school districts, and government agencies can effectively manage liabilities, stabilize budgets, and reduce long-term risk.

Why Public Agencies Choose Section 115 Trusts

If your organization is facing any of the following challenges, a Section 115 Trust may be the solution:

• Rising Healthcare Costs: Medical expenses continue to grow, increasing financial strain.
• Unfunded Liabilities: Without a structured funding plan, future obligations pose a serious risk.
• Budget Volatility: Pay-as-you-go funding creates uncertainty and cash flow instability.
• Regulatory Compliance: GASB 74 & 75 require transparent financial reporting for OPEB.
• Employee Concerns: Without a secure plan, employees worry about their post-retirement benefits.

How LoVasco Helps Public Sector Organizations Succeed

At LoVasco Consulting Group, we help public agencies develop and manage sustainable OPEB funding strategies through Section 115 Trusts. Our fiduciary expertise, investment management, and actuarial coordination ensure that your trust is optimized for long-term stability.

Our Proven Approach to Section 115 Trust Management

1. Assessing Your Needs & Challenges

We analyze your current financial position, liability exposure, and future funding requirements to develop a customized strategy that aligns with your organization’s goals.

2. Designing an Optimized Funding & Investment Plan

• Tailored Asset Allocation: Balancing risk and return to ensure long-term growth.
• Fiduciary Oversight: Acting in your best interest to optimize investments.
• Sustainable Contributions: Structuring employer and employee contributions for lasting impact.

3. Ongoing Trust Management & Compliance Support

• Active Investment Monitoring: We adjust strategies based on market conditions.
• Regulatory & GASB Compliance: Ensuring full adherence to GASB 74 & 75.
• Transparent Reporting: Delivering detailed performance analysis and plan updates.

Why Choose LoVasco for Your Section 115 Trust?

Expertise in Public Sector Benefits: With extensive experience in government-sponsored retirement and benefit plans, LoVasco is uniquely positioned to help agencies achieve their financial sustainability goals.

• Dedicated Investment Advisory Services: We act as your fiduciary partner to manage trust assets responsibly.
• Actuarial & Compliance Coordination: Ensuring long-term liability management.
• Strategic Employee Contribution Plans: Helping structure cost-sharing models that work for employees and employers alike.

Solving Your Biggest OPEB Concerns

Get Started: Secure Your Future with LoVasco’s Section 115 Trust Expertise

Don’t wait for healthcare costs and liabilities to spiral out of control. LoVasco Consulting Group can help you take proactive steps today to ensure financial security for your retirees.

🔹 Schedule a Consultation: Let’s discuss your unique OPEB funding needs.
🔹 Get a Free Plan Assessment: We’ll analyze your current assets & liabilities and recommend the best approach.
🔹 Start Prefunding Now: Reduce risk and protect your organization’s financial future.

📞 Contact LoVasco Today!

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