Pension Accounting and Finance
Financial reporting for retirement plans, including updates from national and international accounting standards bodies, policy changes, and new regulations.
Pension Accounting and Finance Resources
Comment / Letter
Comment to DOL on Field Assistance Bulletin 2025-02
The Pension Committee submitted comments to the U.S. Department of Labor (DOL) on Field Assistance Bulletin 2025-02 (FAB 2025-02) including the model notices provided in its Appendices.
Topics: Retirement
Comment / Letter
Comments to FASB on Accounting Standards Codification Topic 715
The Pension Committee submitted comments to the Financial Accounting Standards Board (FASB) on the proposed revisions to Accounting Standards Codification Topic 715.
Topics: Retirement
Comment / Letter
Pension Committee Comments to IRS on 2026 – 2027 Priority Guidance Plan
The Pension Committee submitted a comment letter to the IRS on the agency’s 2026-2027 Priority Guidance Plan suggesting areas of focus including Employee Plans Compliance Resolution System under…
Topics: Retirement
Comment / Letter
Committees Comment to PBGC on Valuation Assumptions and Methods
The Pension Committee and Multiemployer Plans Committee responded to the Pension Benefit Guaranty Corporation’s (PBGC) request for comments regarding the proposed rule on Valuation Assumptions and…
Topics: Pension Funding
Committee Publishes Practice Note on Actuarial Section of the Comprehensive Annual Financial Report
Public Plans Committee practice note reviewing current and emerging approaches to completion of the Actuarial section of the Comprehensive Annual Financial Report.Intersector Group Notes from March Meeting With Treasury and IRS
Intersector group notes of its March 2019 meeting with the Treasury Department and Internal Revenue Service.
Topics: Retirement
Practice Note
Alternatives for Pension Cost Recognition
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…Comments to Treasury Requesting Guidance on Variable Annuity Plans
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…
Topics: Retirement
Comment / Letter
Comments to FASB on Disclosure Requirements for Defined Benefit Plans
Pension Accounting Committee comments to the Financial Accounting Standards Board on its exposure draft on changes to the disclosure requirements for defined benefit plans.
Topics: ASB
Variable Annuity Plans
Pension Committee exposure draft of practice note for measuring obligations of defined benefit pension plans that include variable annuity benefits
Topics: Benefits