At its July meeting, the GASB cleared an additional question and answer intended to provide implementation guidance regarding qualifying OPEB plan trusts, and the responsibilities of those who play a significant role in the functions of an OPEB plan that includes such a trust, for purposes of accounting and financial reporting in accordance with the requirements of Statements 43 and 45. This guidance will be published shortly along with other new questions and answers and updates in the Comprehensive Implementation Guide—2006. 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. View the question and answer.