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Posted

Many.

FASB 35 was issued in 1980. It pertains to the accounting for the plan, not the plan sponsor.

FASB 110 (issued in 1992 I think) added some small amendments to Statement 35.

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.

Posted

Thank you, I understand that it is an accounting statement, and that it is not necessary for the sponsor to complete, but I have been asked by an auditor to draft one. and I just wanted to see what it entailed before I told them no.

Andrew

Posted

To simplify, the purpose of FASB 35 is to summarize the PVAB and show how it has changed from one year to the next. Try this sample.

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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