Pension Accounting and Finance

Comment / Letter

Comments on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006 (PPA)

Comments on the proposed rulemaking for harmonization of CAS Nos. 412 and 413 with the Pension Protection Act of 2006 (PPA

Comment / Letter

American Academy of Actuaries’ Pension Expert Comments on GASB Release

Comment / Letter

Comments to FASAB on Exposure Draft of Accounting for Social Insurance

Social Security Committee comment letter to the Federal Accounting Standards Advisory Board (FASAB) responding to an Exposure Draft: Accounting for Social Insurance.

Comment / Letter

Letter to CASB on Harmonization Survey of Cost Accounting Standards with PPA

Cost Accounting Standards Task Force response to the Cost Accounting Standards Board (CASB) regarding a survey on harmonizing two cost accounting standards with provisions of the Pension Protection…

Comment / Letter

Letter to Texas Officials Clarifying Comments on OPEB Accounting Standards

Joint Committee on Retiree Health letter to Texas officials about misinterpretations of the committee’s 2006 comments on accounting standards for OPEBs

Comment / Letter

Letter to FASAB on Preliminary Views – Accounting for Social Insurance

Social Security Committee comments to the Federal Accounting Standards Advisory Board (FASAB) regarding a preliminary views document on accounting for social insurance

Letter to IPSASB on Exposure Draft 31, Employee Benefits

Public Plans Task Force letter to the International Public Sector Accounting Standards Board (IPSASB) regarding  Exposure Draft (ED) 31, Employee Benefits

Letter to DOL on Proposed Addition of Asset-Related Question to Form 5500

Pension Committee letter to the Department of Labor (DOL) expressing objections to the proposed addition of an asset information question to Form 5500 Schedule B

Letters to FASB on Proposed Changes in Financial Accounting Standards

Joint Committee on Retiree Health letters to FASB expressing concern over proposed changes in financial accounting standards for pensions and OPEBs.

Comment / Letter

Letter to Financial Times on Role of Actuaries in Pension Accounting

Letter from Pension Practice Council Vice-President Don Segal to the editor of the Financial Times responding to misrepresentations about the role of actuaries in pension accounting