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Changing FYE


KennyH
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Governmental DB plan is changing from 9/30 to 12/31 FYE. What are financial statement requirements with respect to the period 10/1/x0-12/31/x1? Are they required to complete financial statements for the FYE 9/30 and create a short FY ending 12/31 or can they have a 15 month FY?

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