Mountains and Moguls: Emerging Retirement Plan Trends in the Wake of GASB

Location

Changes in the proposed statement of GASB on Financial Reporting and Accounting for Pension Plans.

Accounting impacts may be with this change and how this might affect your plan including:

•  Net pension liability and the use of the blended discount rate
•  Size and volatility of the net pension liability
•  New method to determine the annual pension expense