122 pages. "The scope of this Statement includes OPEB plans -- defined benefit and defined contribution -- administered through trusts that meet the following criteria: [1] Contributions from employers and nonemployer contributing entities to the OPEB plan and earnings on those contributions are irrevocable. [2] OPEB plan assets are dedicated to providing OPEB to plan members in accordance with the benefit terms. [3] OPEB plan assets are legally protected from the creditors of employers, nonemployer contributing entities, and the OPEB plan administrator. If the plan is a defined benefit OPEB plan, plan assets also are legally protected from creditors of the plan members."