Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Loan & Distribution Specialist AimPoint Pension
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Compass
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American Academy of Actuaries Comment Letter to FASB on Cash Balance Pension Plans (PDF)
American Academy of Actuaries Aug. 26, 2002 36 pages. Excerpt: We want to thank you for your time and the interest you expressed in our views at our meeting on May 7 where we discussed possible further guidance on the application of SFAS 87 to cash balance plans. At the conclusion of that meeting you asked us to provide (1) information on the prevalence of cash balance plans and (2) our individual views on the nature and appropriate cost attribution methods of cash balance plans. |
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