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Text of New GASB Staff Guidance on Qualifying OPEB Plan Trusts and Fiduciary Responsibilities (PDF)
Governmental Accounting Standards Board [GASB] Link to more items from this source
July 24, 2006
2 pages. Excerpt: Because the guidance is of immediate relevance for many governments who are implementing the OPEB standards, it is being posted to the GASB Web site in advance of publication.

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