With each negotiation cycle, we are seeing continued interest and questions surrounding possible Early Retirement Incentives (ERIs) OPEBs for post-employment benefit discussions. We will review the substantive OPEB Plan guidelines under GASB 75 for ERIs, possible eligibility provisions, ERI OPEB plan design provisions, and possible funding sources with corresponding costs. A representative from MDE will join us in this presentation to answer any possible questions from the OPEB levy perspective and the annual application process.