Wisconsin OPEB Trust - Establishing a Trust Fund http://www.cms4schools.com/news_rss.cfm?detailid=63962&memberid=76 Wisconsin OPEB Trust - Establishing a Trust Fund Milliman White Paper http://www.wiopeb.com/cms_files/resources/milliman_white_paper.pdf GASB 45 and OPEB ? Understanding the Governmental Landscape White Paper http://www.wiopeb.com/cms_files/resources/gasb45_opeb_white_paper.pdf