"Primary Objective: The objective of this project is to consider whether GASB Statements No. 25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans, and No. 27, Accounting for Pensions by State and Local Governmental Employers, should be amended to conform to certain disclosures and required supplementary information presentations now required for other postemployment benefits by Statements No. 43 ... and No. 45[.]"