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.
This mutation occurs when insertions and deletions alter a gene so that its message is no longer correctly parsed. Effects are one of the following: 1) No effect if the mutated codon still codes for the same amino acid. 2) It can result in the protein having one different amino acid.