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
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
Comment / Letter
Academy Committees Comment on PCAOB Auditor and Specialist Paper
The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life…
Comment / Letter
Public Plans Subcommittee Sends Comment Letter to GASB Regarding Exposure Draft
The Pension Committee’s Public Plans Subcommittee letter to the Governmental Accounting Standards Board commenting on an Exposure Draft on accounting and financial reporting for pension plans that…
Comment / Letter