8-13. Research Case-Other Postemployment Benefit (OPEB) Plans. ( \( \square \) LO8-6) GASB standards require that governments report other postemployment benefits offered to employees and the funding status of such benefits. In some cases, postemployment benefits are quite generous, resulting in large liabilities. To investigate the extent of the problem, examine the required supplementary information (RSI) of the most recent CAFRs for the City of Boston ( \( \square \) ww.cityofboston.gov/auditing/) and the City of New York (www.comptroller.nyc.gov/reports). a. Examine Boston's Schedule of Changes in Net Pension Liability and Related Ratios found in the RSI. For the most recent year, what is the ending total OPEB liability? What is the ending plan fiduciary net position? What is the plan fiduciary net position as a percentage of the total OPEB liability? b. Examine New York City's Schedule of Changes in Net Pension Liability and Related Ratios found in the RSI. For the most recent year, what is the ending total OPEB liability? What is the ending plan fiduciary net position? What is the plan fiduciary net position as a percentage of the total OPEB liability? c. Evaluate and compare the funded status of Boston's and New York City's OPEB plans using the trend information available.