GASB 43 & 45 - Guidance Documents

GASB OPEB Fact Sheet - Basic Q&As
http://www.gasb.org/project_pages/gasb_st45_basic_q&a.pdf

GASB 43 & 45 Planning Document
http://www.apa.virginia.gov/data/download/local_government/guidelines/OPEB%20Decision%20Tree%20Questions.doc

GFOA Checklist (Includes Supplement on pending GASB Pronouncements)
http://www.gfoa.org/forms/documents/General_Purpose_questions06.doc

GFOA Web Forum on OPEB
http://mygfoa.org/opeb/