A white paper is an authoritative report that informs readers about a complex issue and presents the issuing body’s philosophy on the matter. It is meant to help readers understand an issue, solve a problem, or make a decision. It is with that in mind that MPERS initiated this white paper library. As topics arise and issues develop, MPERS will add to this library which is primarily intended to support the efforts of the governing board, which includes trustees that often serve for short periods of time. The papers may also be of value to other stakeholders that have a particular interest in the System.