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
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
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
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
Letter to House Members on Making Pension Accounting Consistent with MAP-21
Letter to members of the U.S. House of Representatives regarding their request to make Generally Accepted Accounting Principles (GAAP) consistent with the pension funding rules in the Moving Ahead…
Comment / Letter
Letter to FASB on Single Employer Pension Plan Accounting
Pension Finance Task Force letter to the Financial Accounting Standards Board (FASB) that provides suggestions, based on financial economics, to improve accounting for single employer pension plans,…
Topics: ASB