"[E]mployers should consider that ANY funding policy [for OPEB (Other Postemployment Benefits, usually retiree medical)] is better than nothing -- and even a modest level of pre-funding will improve the plan's funded status and balance sheet impact.... To the extent that investment returns can help fund future benefit costs, an OPEB trust with higher expected returns can help reduce your calculated OPEB liability.... Employers should harness this increased scrutiny to compel stakeholders (e.g., employers, employees, and taxpayers) to collaboratively review OPEB terms and create a strategy to prudently prefund these promises."  MORE >>