Editor's Note
W. Bartley Hildreth

Forward Refunding Warrants for the Purchase of Tax-Exempt Current Refunding
Griffith F. Pitcher

What Governments Finance Officers Should Know About Derivatives
Ira G. Kawaller and Timothy W. Koch

Rule 2a-7 and Other 1996 Rule Changes Affecting Money Market Funds
Steven L. Clark, Felice R. Foundos, and Michael C. Lee

Assessing the Obligation for State Retiree Health Care Benefits:
How Large is the Liability?
Kathleen J. Smith, Cynthia Sneed, and John Sneed