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Statement of Position 92-6


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I am looking for a copy of AICPA Statement of Position (SOP) 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. Can anyone steer me in the right direction? Paper is OK, but online is better.

Thanks.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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Actually the SOP 92-6 was issued (I think) by AICPA, not by FASB. I searched the FASB website and came up dry. Then I searched the AICPA site and found it, but it seems to require a password.

Any other ideas?

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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