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3(16) Retirement Plan & Customer Liaison Compass
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Plan Administrator, Defined Benefit & Cash Balance The Pension Source
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Strategic Retirement Plan Consultant Retirement Plan Consultants
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Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
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MAP Retirement
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DWC - The 401(k) Experts
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Retirement Relationship Manager MAP Retirement
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Sentinel Group
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MAP Retirement
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Regional Vice President, Sales MAP Retirement
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Pattison Pension
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Pension Investors Corporation
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Accounting for the True Cost of Pension Plans
CPA Journal 
Apr. 1, 2004
Excerpt: Accounting for defined benefit pension plans has been likened to accounting for incentive stock options with respect to the distorting effects that accounting practice can have on reported income. The recent rise and fall in the equity markets has drawn attention to the way that accounting rules can mask the true costs of the plans from investors.
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