CSLF Report, Publication No. 46, September 7, 2018, Alex Hathaway Long-term liabilities such as pensions and other postemployment benefits (OPEB) have become prominent public concerns, due to mounting obligations. Few states prefund OPEB like they do pension plans, but it can be beneficial. One place where this challenge is especially acute is the U.S. Postal Service. This report takes a look at the Postal Service's position and how it is attempting to fund the cost of OPEB and retiree health care. Their challenges may provide valuable insights for states.