The washoe county school district OPEB trust was established to provide a TAX-exempt funding vehicle for health benefits provided to retirees of washoe county school district, including health insurance coverage, contributions to the nevada pubic employees benefits program for retirees, life insurance coverage, dental benefit coverage, and vision benefit coverage. Washoe county school district will make contributions to the trust fund for these benefits, and the trust fund will make payments for these benefits for the eligible retirees of the district. The trust fund assets also may be used to pay for the administrative expenses of maintaining the trust fund.