Which of these is NOT a consideration for managing OPEB costs?

The statement that offering increased health benefits is not a consideration for managing Other Post-Employment Benefits (OPEB) costs is correct. When managing OPEB costs, the primary goal is to find ways to control and minimize expenditures while still providing adequate benefits to employees. Increase in health benefits would likely lead to a rise in costs, which stands in opposition to the management objective of containing expenses.

In contrast, creating a qualified trust fund, communicating with stakeholders, and managing the costs of benefits offered are all integral parts of an effective OPEB management strategy. A qualified trust fund can help in pre-funding benefits, thereby reducing future liabilities. Communication with stakeholders is essential for ensuring transparency and understanding of the benefits structure, which can foster buy-in and support for cost-management strategies. Managing the costs of benefits directly involves evaluating and making necessary adjustments to the offerings to maintain financial sustainability.