Pension Committee letter to the Internal Revenue Service and Department of the Treasury with comments and recommendations for future guidance on merger and spinoff issues related to the measurement of assets and liabilities for pension funding purposes and funding ratios. ()
Pension Committee comments to the IRS and Treasury regarding the potential implications of expected regulatory guidance on the definition of "plan-related expenses expected to be paid from plan assets" under Internal Revenue Code (IRC) Section 430(b).()
Pension Committee comments to the Actuarial Standards Board regarding a proposed revision of ASOP No. 27, "Selection of Economic Assumptions for Measuring Pension Obligations."()
Pension Committee comments to the Internal Revenue Service regarding proposed regulations for hybrid retirement plans.()
Multiemployer Pension Plans Subcommittee comments to the Financial Accounting Standards Board regarding proposed updates to disclosures required for employers that participate in multiemployer plans()
Joint Committee on Retiree Health and the Pension Accounting Committee joint comments to the NAIC regarding the exposure draft of SSAP 92 (OPEBs) and proposed revisions to SSAP 89 (pensions).()
Pension Practice Council response to the Governmental Accounting Standards Board (GASB)'s "Preliminary Views on Pension Accounting and Financial Reporting by Employers."()
Pension Accounting Committee comments to the International Accounting Standards Board (IASB) regarding proposed amendments to IAS 19.()
Pension Committee comments to the Cost Accounting Standards Board on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006.()
Pension Committee letter to the Department of the Treasury and the Internal Revenue Service (IRS) with suggestions for the 2011 schedules SB and MB instructions and forms. ()
