Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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Bates & Company, Inc.
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Unfavorable Accounting Changes Expected for Post-Retirement Split-Dollar Plans (PDF)
Executive Benefit Solutions July 5, 2006
1 page. Excerpt: Earlier this year, the Emerging Issues Task Force ..., an administrative arm of the Financial Accounting Standards Board ..., undertook an initiative to review and clarify the accounting for endorsement split dollar arrangements that contain a post-retirement benefit. On June 15th, after an in-depth discussion of split dollar life insurance, the EITF concluded that the deferred compensation and post-retirement benefit aspects of a split dollar plan constitute a benefit[.]
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