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Comment Letter to Actuarial Standards Board on the 2nd Exposure Draft of ASOP No. 4 (PDF) American Academy of Actuaries ![]() [Opinion] Oct. 31, 2005 3 pages. Excerpt: On behalf of the American Academy of Actuaries' Pension Accounting Committee, I appreciate the opportunity to comment on the second Exposure Draft of ASOP No. 4, Measuring Pension Obligations and Determining Pension Plan Costs or Contributions. Members of the committee have provided the following list (by section) of issues forthe ASB to consider. |
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