OPEB Basics This presentation is designed to provide general information regarding the affect Governmental Accounting Standards Board (GASB) Statements 43 and 45 will have on your district. The session addresses the decisions your district staff and school board will be faced with and how those decisions may affect the financial position of your district. It also includes factors to consider when valuing your unfunded actuarial accrued liability, issues to be aware of when setting up a trust, recent law regulating the investments of benefit trust funds and DPI requirements including the effect on financial aid when establishing a benefit trust fund. (Javascript is required to view Mediasite content)