GASB 43 & 45 - Publication Links

Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans (April 2004)
http://store.yahoo.com/gasbpubs/gs43.html

Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (June 2004)
http://store.yahoo.com/gasbpubs/gs45.html

Statements 43 and 45 Questions and Answers (August 2005)
http://store.yahoo.com/gasbpubs/gqa43-45.html

Other Postemployment Benefits - A Plain-Language Summary of GASB Statements No. 43 & No. 45
http://www.gasb.org/project_pages/opeb_summary.pdf