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.
Point mutations are single base changes in a gene's DNA sequence. They can be further categorized: 1  Missense mutations cause a single amino acid change within the protein. 2  Nonsense mutations create a premature stop codon, causing the protein to be shortened. 3  Silent mutations do not cause amino acid changes.