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American Academy of Actuaries Comment Letter to FASB on Proposed Statement of Financial Accounting Standards: Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans (PDF)
American Academy of Actuaries Link to more items from this source
[Opinion]
June 5, 2006

5 pages. Excerpt: [The letters concern the] Proposed Statement of Financial Accounting Standards - Employers' Accounting for Defined Benefit pension and Other Postretirement Plans, an amendment of FASB Statements No. 87, 88, 106, and 132(R) [The 4-page letter at http://www.actuary.org/pdf/pension/pac_fasbed1_053106.pdf is on retiree health benefits.]

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