Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Looking Back at Ten Years of Pension Accounting and Financial Reporting (PDF)
Governmental Accounting Standards Board [GASB] Jan. 18, 2009 Excerpt: The GASB has embarked upon a project that will examine its standards of accounting and financial reporting for postemployment benefits -- including pension benefits and other postemployment benefits (OPEB), most notably retiree health insurance. The project began with a two-year research effort aimed at understanding if the GASB's pension standards -- 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 -- have been effective. Those Statements were issued in 1994 and were fully implemented by the late 1990s. |
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