Compensation Strategies Group, Ltd.
Nova 401(k) Associates
Nicholas Pension Consultants
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|Accounting for the True Cost of Pension Plans|
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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