Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Director of 3(16) Operations

Compass
(Remote / NH / Hybrid)

Compass logo

Retirement Plan Administrator

Bates & Company, Inc.
(Remote / Winter Park FL)

Bates & Company, Inc. logo

Defined Benefit Combo Cash Balance Compliance Consultant

Loren D. Stark Company (LDSCO)
(Remote)

Loren D.  Stark Company (LDSCO) logo

Business Development Director

AimPoint Pension
(Remote / Pompano Beach FL / AL / GA)

AimPoint Pension logo

Loan & Distribution Specialist

AimPoint Pension
(Remote)

AimPoint Pension logo

Regional Vice President of Sales

The Retirement Plan Company
(Remote / AL / FL / GA / MS)

The Retirement Plan Company logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile app icon
LinkedIn icon     Twitter icon     Facebook icon

Text of GASB Exposure Draft Amending Statement No. 68: Accounting and Financial Reporting for Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans (PDF)
Governmental Accounting Standards Board [GASB] Link to more items from this source
[Official Guidance]
Oct. 15, 2015

15 pages. "This proposed Statement would amend the scope and applicability of Statement 68 to exclude pensions provided to employees of state or local governmental employers through a cost-sharing multiple-employer defined benefit pension plan that [1] is not a state or local governmental pension plan, [2] is used to provide defined benefit pensions to employees of employers that are not state or local governmental employers, and [3] has no predominant state or local governmental employer (either individually or collectively with other state or local governmental employers that provide pensions through the pension plan). This proposed Statement would establish requirements for recognition and measurement of pension expense/expenditures and liabilities, note disclosures, and required supplementary information for pensions that have [these] characteristics ... The requirements of this proposed Statement would be effective for reporting periods beginning after December 15, 2015. Earlier application would be permitted."

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).
© 2024 BenefitsLink.com, Inc.