Loan & Distribution Specialist AimPoint Pension
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Compass
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Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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AimPoint Pension
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Adopting FAS 158 — Practical Implications and Next Steps for Plan Sponsors (PDF)
Towers Perrin Oct. 20, 2006
5 pages. Excerpt: FAS 158 [Employers' Accounting for Defined Benefit Pension and Other Postretirement Benefit Plans] requires employers to report a postretirement benefit asset for plans that are overfunded and a postretirement benefit liability for plans that are underfunded.
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