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In recent years, public school employers and employees have been facing increasing pressure related to their health care benefits. Beginning in 2007, public employers that have a financial liability associated with the provision of health care to their retired employees are required by Government Accounting Standards Board rules to disclose that liability on their financial statements.

In order to assist local school districts in addressing the health care issues facing employers and their employees, including retired employees the California State Teachers' Retirement Board formed the Public Education Health Benefit Task Force.

The task force included representatives of:
  • Certificated and classified employees
  • County offices of education
  • Community college districts
  • Administrators of school health care plans

Task Force Report
In May 2008, the task force issued its report to the Teachers’ Retirement Board:

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