Across the country, public agencies, corporations, and individuals face the challenges of funding increasing retirement benefit costs. One of the major reasons that retirement benefit costs continue to rise is due to lower expected future investment returns. Although there are many approaches and tools to address retirement benefit costs for public agencies, in this summary we will focus on how a Section 115 Trust can be used as a tool to meet the challenges of increasing retirement benefit costs for other post-employment benefits (OPEB) and pension costs.