Article 15

Article 15:  GASB-45/OPEB (Post-Employment Benefits Fund):  This Article funds the Town’s OPEB (Post-Employment Benefits) Fund in the total amount of $300,000 of which $122,000 comes from the Town’s local meals tax and $178,000 comes from Free Cash.  The funding of this Article is per the Town’s Financial Policies on recommendation of the Town’s OPEB Board of Trustees.  For more information on the Town’s OPEB Fund and OPEB Board of Trustees please visit www.ayer.ma.us/opeb