Pension Committee comment letter responding to Financial Accounting Standards Board’s (FASB) June 2021 Invitation to Comment on its future standard-setting agenda.
()Comments from the Pension Committee, Multiemployer Plans Committee, and Public Plans Committee to the Actuarial Standards Board regarding the second exposure draft of Actuarial Standard of Practice No. 4, Measuring Pension Obligations and Determining Pension Costs or Contributions.
()Public Plans Committee practice note reviewing current and emerging approaches to completion of the Actuarial section of the Comprehensive Annual Financial Report.
()Pension Committee practice note Working With Auditors of Pension and OPEB Plans providing insights to actuaries on engaging with auditors.
()Pension Committee comments to Society of Actuaries Retirement Plans Experience Committee regarding the Pri-2012 exposure draft.
()Selecting Investment Return Assumptions: Considerations When Using Arithmetic and Geometric Averages
Pension Committee practice note providing discussion and background information on the determination of investment return assumptions with a focus on considerations relating to the use of the return assumption as a discount rate.
()Pension Committee comment letter to ASB on fourth exposure draft of the Modeling ASOP.
()Intersector group notes of its March 2019 meeting with the Treasury Department and Internal Revenue Service.
()Pension Practice Council practice note providing information on current and emerging practices in the selection of investment return assumptions based on anticipated future experience. ()
Pension Committee practice note discussing the valuation of lump sum benefits for financial accounting purposes. ()
Pension Committee practice note covering topics related to the implementation of the spot rate approach to determining benefit obligations, service cost, and interest cost under accounting standards and other granular approaches.()
Pension Committee exposure draft of practice note on current and emerging practices in the development of liabilities and cost estimates for pension plans with benefits paid as a lump sum. The comment deadline for this exposure draft is November 15, 2018. ()
Pension Committee comments to the U.S. Treasury Department requesting guidance from the IRS and Treasury to resolve uncertainties that exist as to how variable annuity plans should be valued for minimum funding and Internal Revenue Code (IRC) §417(e) purposes.
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Pension Committee comment letter to the IRS on proposed regulations to the minimum present value requirements for defined benefit (DB) plan distributions.()
Pension Committee issue brief that explores five different approaches used in developing a yield curve, and associated spot rates, from a bond model.
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Pension Committee, Multiemployer Plans Subcommittee, and Public Plans Subcommittee comments to the Actuarial Standards Board (ASB) on a draft actuarial standard of practice (ASOP) on risk assessment and disclosure.()
Pension Committee comment letter to the IRS and Treasury requesting that the 2017 Applicable Mortality Tables be issued as soon as possible.()
Pension Accounting Committee comments to the Financial Accounting Standards Board on its exposure draft on changes to the disclosure requirements for defined benefit plans.
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Pension Committee exposure draft of practice note for measuring obligations of defined benefit pension plans that include variable annuity benefits.()
Pension Committee comments to the Pension Benefit Guaranty Corporation (PBGC) regarding the proposed changes to the §4010 reporting requirements.
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