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This Time is the Sky Really Falling on DB Plans? Has FASB Administered the Coup de Grace? (PDF)
Alvin D. Lurie
Apr. 25, 2006
7 pages. Excerpt: [T]here are presently four matters any one of which has the clear and present potential to destroy what's left of the defined benefit pension scheme: the pending pension reform legislation ... the revised rules of accounting for pension liabilities proposed by [FASB] ... the decision of the 7th circuit court of appeals in the IBM cash balance litigation ... and ... Code section 409A ... ' (Expanded version of an article previously published on Leimberg Information Services.)
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