Op-ed by Girard Miller, includes “Flash back to 2004, when the governmental accounting community began to seriously address the balance sheet and cost-accounting liabilities for ‘other post-employment benefits’ … It was a time when pension accounting was moving to the corporate model for expensing the benefits when earned and booking the liabilities on employers’ balance sheets … why did public officials in those jurisdictions put their heads in the sand, as OPEB ostriches, while others took responsible actions to address an obvious fiscal problem?” (Note: Pension liabilities didn’t arrive on state and local government balance sheets until 2015, and OPEB in 2018).