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 Pension and Other Post Employment Benefit Cost Recovery Mechanisms (Jan 2011) 

A growing number of states allow utilities to recover incremental long-term costs incurred between rate cases of changes in pension and OPEB expense. Cost trackers and deferral accounts specifically address pension and OPEB cost recovery, while rate stabilization is an innovative rate design that recovers changes in all costs that occur between rate cases. 24 natural gas utilities in 14 states and the District of Columbia have implemented these innovative programs that help companies manage their pension and retiree health care costs.

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