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.
All organisms undergo mutation, the effects of which can be broadly divided into three categories. First, there are mutations that are harmful to the fitness of their host; these mutations generally either reduce survival or fertility. Second, there are 'neutral' mutations, which have little or no effect on fitness.