GFOA recommends creating a qualified trust fund to prefund OPEB obligations. The legal authority of the employer to establish an OPEB trust and the forms of trust allowed. The employers legal obligations to provide benefits and the legal consequences of establishing a trust.
Gene mutations have varying effects on health, depending on where they occur and whether they alter the function of essential proteins. Missense mutation (illustration) This type of mutation is a change in one DNA base pair that results in the substitution of one amino acid for another in the protein made by a gene.
DNA and Mutations. by the Understanding Evolution team. A mutation is a change in DNA, the hereditary material of life. An organism's DNA affects how it looks, how it behaves, and its physiology. So a change in an organism's DNA can cause changes in all aspects of its life. DNA and the molecular basis of mutations.