Looking for a site that deals with Accounting for Defined Contribution

[Guest soupsmp]

I am currently taking graduate courses towards an M.S. in Accounting and I need to do a paper on Accounting Theory. I was wondering if anyone knows of any sites that deal with Defined Contribution plans (I chose DC plans because mostly everyone in class are in their mid-late 20s and participate in 401(k)s). I would want a site that deals with what GAAP or FASB has to say about Accounting for DC plans. Thanks in advance.

[Guest]

The Comptroller of the Currency may be able to help you with this one. They have a group of auditors that audit 401(k) plans for the banking and trust industry. I'm not sure of a website but you might try to search for them via Yahoo! or other search engines. I spoke at one of their conferences several years ago about daily valuation processing, and at that time there were no real guidelines in place for auditing daily plans. Perhaps they've developed some now.

Good luck!