Some additional prefixes have come into common use in Linux-based systems: 1  fb: frame buffer. 2  fd: (platform) floppy disks, though this same abbreviation is also commonly used to refer to file descriptor.
What are special needs trusts? A trust is created when property (real estate, finances, tangible items) is managed by a person for another person's benefit. The person managing the property is called the trustee.. The person whose benefit it is for is called the beneficiary.
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.