New guidance on qualifying OPEB plan trusts and fiduciaries.
GASB GASB Governmental Accounting Standards Board recently released guidance in Q & A form to help clarify (company) Clarify - A software vendor, specialising in Customer Relationship Management software. Nortel Networks sold Clarify to Amdocs in 2002.
http://amdocsclarify.com/. the requirements of its statements 43 and 45.
The implementation guidance regards qualifying OPEB OPEB Other Post-Employment Benefits
OPEB Other Postretirement Obligations (pensions/retirement) plan trusts, and the responsibilities of those who play a significant role in the functions of an OPEB plan that includes such a trust.
The guidance is available at www.gasb.org/project_pages/opeb_staff_guidance.pdf.
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