SSAP 102

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SSAP 102 was effective 1/1/13. In determining the amount of surplus, SSAP 102 generally called for the immediate recognition of unfunded PBO as a liability. However, SSAP 102 contains an option under which it allowed for the recognition of the unfunded PBO to be phased-in over a period of up to 10 years. Under this alternative, SSAP calls for the establishment of a schedule of the maximum unrecognized amount of unfunded PBO that can exist at year-end. Essentially, the Pension Expense for the year is increased by the 10 year phase-in amount. If, at any point in time, a company wants to voluntarily recognize an additional amount of unfunded PBO (above the 10 year phase-in amount that is recognized for that year according to the amortization schedule), does this additional amount reduce the unrecognized gain/loss that exists at that time? Thanks.