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6/5/2006: Comments: Financial Accting for DB & Other Postretirement Plans Amending FASB 87, 88, 106 and 132(R) (PDF) (National Coordinating Committee for Multiemployer Plans [NCCMP])
4 pages. Excerpt: It would be best to allow adequate time to consider the implications of the pending legislation, determine whether adjustments to the proposed Exposure Draft are indicated and to provide a staggered timing of effective dates for certain entities, to ensure a better implementation and to allow affected entities to plan and properly address issues such as the effects of the changes on the organization, its employees and participants of affected plans,[.]
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