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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 Link to more items from this source
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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