The examples and perspective in this article may not represent a worldwide view of the subject. Please improve this article and discuss the issue on the talk page. (December 2010)

Other postemployment benefits (or OPEB) is an accounting concept created by the Governmental Accounting Standards Board (GASB) by pronouncements designed to address expenses that entities may or may not be legally bound to pay, but pay as a moral obligation.

The applicable GASB statements are:

• Statement No. 25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans
• Statement No. 26, Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans
• Statement No. 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
• Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions

GASB pronouncements apply to governmental entities, public benefit entities, public employee retirement systems, and public utilities, hospitals and other healthcare providers, and colleges and universities.

See also[link]

• Governmental Accounting Standards Board
• List of GASB Statements

External link GASB 45 for the Masses--Tips for Small Governments to Comply with GASB 45

Jeffry V. Kessler
President of the Senate of West Virginia
Incumbent
Assumed office November 14, 2011 Acting: January 12 to November 14, 2011
Preceded by	Earl Ray Tomblin
Member of the West Virginia Senate for the 2nd District
Incumbent
Assumed office November 1995
Personal details
Born	(1955-11-16) November 16, 1955 (age 56) Wheeling, West Virginia, U.S.
Political party	Democratic Party
Spouse(s)	Gretchen Kessler
Residence	Glen Dale, West Virginia
Alma mater	West Virginia UniversityWest Virginia University College of Law
Profession	Attorney
Religion	Roman Catholic

Jeffrey Vincent "Jeff" Kessler is a Democratic member of the West Virginia Senate in the United States, representing the 2nd District since his appointment in November 1997 and subsequent reelections. In addition, Kessler serves as the incumbent President of the West Virginia Senate.^[1] According to Article 7, Section 16 of the West Virginia Constitution, Kessler, as Senate President, is first in line to act as Governor in the event that office is vacated. Because of this, West Virginia Code 6A-1-4(b) affords him the additional title of Lieutenant Governor. Kessler served as the Acting President of the Senate from January 12 to November 14, having been elected to the newly created post on January 12, 2011.^[2] This was the result of a series of events set into place after Governor Joe Manchin resigned upon his election to the U.S. Senate and Senate President Earl Ray Tomblin set aside his legislative duties to act as Governor.

Kessler previously served as Chairman of the Judiciary Committee. Kessler sought the Democratic nomination for governor in the May 14, 2011, primary, and was unsuccessful. Kessler is also involved in private practice, where he is a partner in the law firm Berry, Kessler, Crutchfield, Taylor & Gordon.

Kessler was born November 16, 1955 in Wheeling, West Virginia. He is the son of George Henry Kessler (1924 - 2009) and Rosemary Krupica Kessler (1930 - 1978). He is a 1974 graduate of Bishop Donahue High School in McMechen, West Virginia.

External links[link]

• West Virginia Legislature - Senator Jeff Kessler official government website
• Project Vote Smart - Senator Jeffrey V. Kessler (WV) profile
• Follow the Money - Jeff Kessler
  • 2008 2006 2004 2000 1998 Senate campaign contributions

v t e Current statewide elected officials and legislative leaders of West Virginia U.S. Senators Jay Rockefeller Joe Manchin State government Earl Ray Tomblin, Governor Natalie Tennant, Secretary of State Darrell McGraw, Attorney General John Perdue, Treasurer Glen Gainer III, State Auditor Gus Douglass, West Virginia Commissioner of Agriculture Senate Jeff Kessler, President of the Senate John Unger, Majority Leader Mike Hall, Minority Leader House Rick Thompson, Speaker of the House Brent Boggs, Majority Leader Tim Armstead, Minority Leader Supreme Court Menis Ketchum, Chief Justice Thomas McHugh Robin Davis Brent D. Benjamin Margaret Workman AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY

This article about a West Virginia politician is a stub. You can help Wikipedia by expanding it. v t e

Roman W. Prezioso, Jr. is a West Virginia state senator representing the 13th senatorial district which comprises parts of Marion and Monongalia counties. He is a Democrat. As chairman of the Senate Finance Committee, he is one of the most powerful figures in the West Virginia Legislature.

Background[link]

Roman Prezioso was born on June 29, 1949. He had been an educator and administrator prior to his election to public office. He lives in Fairmont, West Virginia.

Prezioso went to Monongah High School with Alabama football coach Nick Saban.^[1]

Service[link]

Prior to his election to the West Virginia Senate, he was a delegate in the West Virginia House of Delegates from 1989 to 1996. He has served in the Senate since 1997.

Committee memberships[link]

Standing Committees

• Banking and Insurance
• Economic Development
• Finance
• Health and Human Resources Chair
• Labor
• Rules
• Natural Resources

Interim committees

• Legislative Intern Committee Chair
• Select Committee A - Flooding and Railroad Issues Chair
• Joint Committee on Technology Chair
• Finance Subcommittee A
• Joint Commission on Economic Development
• Select Committee C - Pharmaceutical Availability and Affordability
• Joint Standing Committee on Finance
• Legislative Rule-Making Review Committee

See also[link]

• List of members of the 79th West Virginia Senate

References[link]

External links[link]

• West Virginia Legislature

This article about a West Virginia politician is a stub. You can help Wikipedia by expanding it. v t e