United 401(k) Plans, Inc. |
Carpenter Morse Group |
Prime Pensions, Inc. |
Trucker Huss, A Professional Corporation |
Bates & Company |
Retirement Plan Legal Specialist Pentegra |
Central Pension Fund of the IUOE |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Nicholas Pension Consultants |
Compass Retirement Consulting Group, Inc. |
Nova 401(k) Associates |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
Central Pension Fund of the IUOE |
Retirement, LLC |
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Text of Final (1/12/04) FASB Staff Position on Accounting for Effect of Medicare Bill (PDF) Financial Accounting Standards Board [FASB] ![]() Jan. 13, 2004 5 pages. Excerpt: An entity that sponsors a postretirement health care plan that provides prescription drug benefits and elects the deferral provided by this FSP should disclose in annual or interim financial statements (a) the existence of the Act and the fact that, in accordance with this FSP, any measures of the APBO or net periodic postretirement benefit cost in the financial statements or accompanying notes do not reflect the effects of the Act on the plan and ... |
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