Below are links to a set of excellent articles from Governing.com that discuss how to address OPEB issues, OPEB cost containment, and why, given the current economy, this might be the best time to tackle what for many are unsustainable benefits. Maybe should be required reading for all school boards? Note: I loaded the articles as .pdfs so you can easily save to your computer or print.
Kent D. Laugen
https://minnesotafamilylaw.files.wordpress.com/2009/08/the-opeb-acid-test-governing.pdf
https://minnesotafamilylaw.files.wordpress.com/2009/08/sharing-the-pension-pain-governing.pdf
https://minnesotafamilylaw.files.wordpress.com/2009/08/funding-phobias-governing.pdf
https://minnesotafamilylaw.files.wordpress.com/2009/08/bargaining-for-benefits-reform-governing.pdf